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Pay by phone or online

Phone: 800-356-4222

or 

Pay Online

To pay online, you must have received correspondence from us or filed a return in Oregon. When you have an account set up, you can use your credit or debit card to pay your taxes. We accept Visa, Mastercard, and Discover.

Get Revenue Online help.

Fees

You may be charged a service fee by the service provider if you choose this payment option. The fee is based on the amount of your payment. The service provider will tell you the amount of the fee during the transaction.

Once your transaction is processed, you'll receive a confirmation number. Keep this number as proof of payment. When paying estimated tax or extension payment, you aren't required to file a couple or the Oregon-only extension form.

Oregon tax refund policy

Under Oregon law, we only issue tax refunds to taxpayers after a claim for refund is submitted and validated. We issue refunds by check or as otherwise authorized by Oregon law. We don't refund or reduce convenience fees for overpayment of taxes, nor does the service provider.

Select a tax or fee type to view payment options

In addition to the payment options below, we also accept payments in person at our office locations.

Return, amended return, quarterly estimated, or assessment/deficiency.​

  • Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • ​Mail a check or money order:​

If you owe personal income tax: 

Oregon Department of Revenue 
PO Box 14555

Salem, OR 97309-0940

  • Paper filing 
Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • Electronic filing
Oregon Department of Revenue 
PO Box 14720

Salem, OR 97309-0463

  • 2-D barcode filing

Refund or zero balance person income tax: 

Oregon Department of Revenue 
PO Box 14700

Salem, OR 97309-0930

  • Paper filing 
Oregon Department of Revenue 
PO Box 14710

Salem, OR 97309-0460

  • 2-D barcode filing

Other personal income tax addresses:

Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • Application for automatic extension 
Oregon Department of Revenue 
PO Box 14600

Salem, OR 97309-5049

  • Doubtful liability relief 
Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • Estimated tax payment 

  • ​ ​Electronic payment using Revenue Online (Opens in a new window). Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order with your return.​​
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service.

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card. Service provider fees may apply. Note: You can only make payments to the Oregon Employment Department and the Workers' Benefit Fund if you're logged in to your Revenue Online account. If you don't have an account, sign up now​​.
     
  • Electronic payment from your checking or savings account through the Oregon Tax Payment System. 
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service. ​​​
  • Mail a check or money order to: 
​Oregon Department of Revenue
PO Box 14800 

Salem, OR 97309-0920

  • Annual withholding tax reconciliation reports (Form WR) with payment or deposit 
  • Applications for alternative filing method for temporary employers
  • Combined employer's registration form 
  • Combined payroll tax reports (Forms OA, OQ, and WA) 
  • Combined tax failure-to-file notices
  • Employment Division's Form 132s 
  • Withholding tax deposit (Form OTC) 
Oregon Department of Revenue 
PO Box 14260
Salem, OR 97309-5060
  • ​Annual withholding tax reconciliation reports (Form WR) with no payment or deposit ​

  • ​ ​​​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service.
  • Mail a check or money order: 
​Oregon Department of Revenue
PO Box 14800 

Salem, OR 97309-0920

  • Annual withholding tax reconciliation reports (Form WR) with payment or deposit 
  • Applications for alternative filing method for temporary employers
  • Combined employer's registration form 
  • Combined payroll tax reports (Forms OA, OQ, and WA) 
  • Combined tax failure-to-file notices
  • Employment Division's Form 132s 
  • Withholding tax deposit (Form OTC) 
Oregon Department of Revenue 
PO Box 14260
Salem, OR 97309-5060
  • ​Annual withholding tax reconciliation reports (Form WR) with no payment or deposit ​

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card. Service provider fees may apply.
  • Electronic payment from your checking or savings account through the Oregon Tax Payment System.
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service.
  • Mail a check or money order: 
    • Send each payment with a Form OR-20-V voucher to: Oregon Department of Revenue, PO Box 14950, Salem OR 97309-0950.

  • ​Electronic payment using Revenue Online. Ch​oose to pay directly from your bank account or by credit card, service provider fees may apply.
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service.

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order:

​​​If you are including a payment with your return, mail your return without a payment voucher to:

Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns 
If you’re not including a payment with your return, mail your return to:

Oregon Department of Revenue
PO Box 14110
Salem OR 97309-0910
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns 
If you’re paying separately from your return, mail a payment voucher with your payment to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
  • Estate transfer tax payment vouchers 
  • Fiduciary tax payment vouchers
  • ​Inheritance tax payment vouchers ​

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order:

​​If you are including a payment with your return, mail your return without a payment voucher to:

Oregon Department of Revenue
PO Box 14555
Salem OR 97309-0940
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns 
If you’re not including a payment with your return, mail your return to:

Oregon Department of Revenue
PO Box 14110
Salem OR 97309-0910
  • Estate transfer tax returns
  • Fiduciary tax returns and other estate forms
  • Inheritance tax returns ​
If you’re paying separately from your return, mail a payment voucher with your payment to:

Oregon Department of Revenue
PO Box 14950
Salem OR 97309-0950
  • Estate transfer tax payment vouchers 
  • Fiduciary tax payment vouchers
  • ​Inheritance tax payment vouchers ​

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order with your payment coupon.

    • Department of Revenue
      PO Box 14725
      Salem, OR 97309-5018​

  • ​Electronic payment using Revenue Online​. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order:
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • ​Lane Transit District self-employment tax payment voucher 
  • Tri-County Metropolitan Transportation District self-employment tax payment voucher ​

  • ​Electronically by savings or checking account
  • ​Mail check or money order with voucher to:
    Oregon Marijuana Tax
    Oregon Department of Revenue
    PO Box 14630
    Salem OR 97309-5050
  • Cash payments must be made at our Salem headquarters located at:
    Call at least 48 hours in advance (503) 945-8050

Learn more about marijuana tax requirements.

  • ​Electronic payment using Revenue Online​. Choose to pay directly from your bank account or by credit card.​
  • Mail a check or money order to:
    Oregon Department of Revenue
    PO Box 14725
    Salem OR 97309-5018
  • By phone with credit, debit, or prepaid card (American Express not accepted):
    • (503) 945-8199 or (877) 222-2346
    • TTY: (800) 886-7204​

  • ​Mail a check or money order to:
    Oregon Department of Revenue
    PO Box 14725
    Salem OR 97309-5018
  • By phone with credit or debit card:
    • (503) 945-8199 or (877) 222-2346
    • TTY: (800) 886-7204

Learn more about the License Reinstatement Program​.​​

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order:
​Oregon Department of Revenue 
PO Box 14950

Salem, OR 97309-0950

  • ​Partnership tax payment vouchers 

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • Mail a check or money order with your return:
    Oregon Department of Revenue
    Oregon Petroleum Load Fee
    PO Box 14110
    Salem OR 97309-0910

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.

  • ​​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service.
  • Mail check or money order to:
​Oregon Department of Revenue 
PO Box 14110

Salem, OR 97309-0910

  • ​Transient lodging tax returns
  • Transient lodging tax registrations ​

  • ​Electronic payment using Revenue Online​. Choose to pay directly from your bank account or by credit card.​
  • Mail a check or money order to:
    Oregon Department of Revenue
    PO Box 14003
    Salem OR 97309-2502

  • ​Electronic payment using Revenue Online. Choose to pay directly from your bank account or by credit card, service provider fees may apply.
  • ACH Credit. Submit your application by going to Revenue Online and clicking on Apply for ACH credit under Tools. Payment is coordinated through your financial institution and they may charge a fee for this service. ​
  • Mail a check or money order.

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Can't pay it all?

Learn about setting up a payment plan.

Do you owe more than you can pay?

You may be eligible for a settlement offer.

Need to pay property tax?

Property taxes are paid to the county where the property is located. Visit our list of counties for county contact information.