How to pay Oregon estimated taxes.

Oregon collects its own estimated tax through the Oregon Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make estimated payments if you expect to owe $1,000 or more in Oregon tax after all credits (including refundable credits) and withholding, and your withholding will fall short of the safe harbor amounts.

Pay the lesser of 90% of your 2026 tax after credits or 100% of your 2025 tax after credits (the 2025 return cannot be a short-year return, and you must file it before your 2026 return). You can also use 90% of tax on annualized income. There is no higher percentage for high incomes.

If you underpay: 8% per year for 2026, figured daily.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

April 15, June 15, and September 15, 2026, and January 15, 2027, in four equal installments (or pay the full amount by April 15). This matches the federal schedule.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Oregon, step by step

What you need

Nothing to set up. Revenue Online takes payments without an account.
Your Social Security number and a copy of last year's Oregon return.
Your bank routing and account numbers.

Start at Revenue Online, Oregon's official payment site.

Go to Revenue Online and select Make a Payment on the home screen. You do not need to log in.
Choose personal income tax and select Estimated Payment as the payment type.
Select tax year 2026 and the period end date (December 31 for calendar-year filers; Oregon does not tie estimates to a quarter).
Pay from a checking or savings account (free) or by debit or credit card (a service provider fee applies), then submit and save the confirmation.

Other ways to pay: Check or money order payable to "Oregon Department of Revenue" with Form OR-40-V (mark the "Estimated payment" box; write "2026 OR-40-V" and the last four digits of your SSN), mailed to PO Box 14950, Salem OR 97309-0950. Cash is accepted only in person at the Salem main office.

Oregon will not fill these payments in for you. Your preparer has to enter each estimated payment on your Oregon return. Keep your own record of the date, amount, and confirmation number.

Extension payments

Oregon recognizes your federal extension, so you do not need a separate Oregon request; mark the "Extension filed" box on your return. If you have no federal extension and expect to owe, see Publication OR-40-EXT. The extension does not extend time to pay. Pay online by selecting "Return payment" in Revenue Online, or mail Form OR-40-V.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Residents of the Portland area may also owe Metro Supportive Housing Services and Multnomah County Preschool for All income taxes, paid separately to the City of Portland Revenue Division; the City says the estimated payment threshold for these rises to $5,000 starting with tax year 2026.
Self-employed people working in the TriMet or Lane Transit District areas may owe a separate transit self-employment tax filed with the Oregon Department of Revenue.
Paying online from a bank account as a guest requires that you have previously filed an Oregon return or received a letter from the department.
Farmers and commercial fishermen with two-thirds of gross income from those activities do not have to make Oregon estimated payments.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Oregon Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.