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Tax Calendar

​January 1, 2025

  • Agricultural Employer Overtime Tax Credit, application period opens for tax year 2024

January 2, 2025

  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month

January 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Oregon Composite Return, Form OR-OC, fourth quarter estimated payment for calendar year filers for tax year 2024
  • Oregon Pass-through Entity Elective Tax Payment Voucher, Form OR-21, fourth installment payment for tax year 2024
  • Personal Income Tax, estimated payment, fourth quarter deadline for tax year 2024
  • Withholding monthly payment due for December payroll (if monthly depositor)

January 21, 2025

  • Cigarette Distributor Reconciliation, Form OR-511-IN and OR-511-OUT, quarterly return, quarter 4 of previous year
  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

January 31, 2025

  • Agricultural Employer Overtime Tax Credit, application period closes for tax year 2024
  • Bicycle Excise Tax, quarterly return and payment, quarter 4 of previous year
  • Corporate Activity Tax, calendar year filer, quarterly estimated payment, quarter 4 of previous year
  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • E911 and 988, quarterly return and payment, quarter 4 of previous year
  • Forest Products Harvest Tax, estimated tax, quarter 4
  • Heavy Equipment Rental Tax, quarterly return and payment, quarter 4 of previous year
  • Annual reporting through iWire for all Forms W-2 and Form 1099-NEC for previous year
  • Oregon Annual Tax Report for domestic employers and payment, Form OA Domestic, annual filing of previous year
  • Oregon Annual Withholding Reconciliation Report, submit through Revenue Online, for previous year
  • Oregon Annual Withholding Tax Return for Agricultural Employers and payment, Form WA, annual filing of previous year
  • Oregon quarterly combined payroll tax report, quarter 4 of previous year
  • Oregon Combined Payroll Tax Payment, quarter 4 of previous year
  • Oregon Transient Lodging Tax and applicable Local Transient Lodging Tax, quarterly return and payment, quarter 4 of previous year
  • Petroleum Load Fee, quarterly return and payment, quarter 4 of previous year
  • Psilocybin Tax, quarterly return and payment, quarter 4 of previous year
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • State Marijuana Tax and applicable Local Marijuana Tax, quarterly return, quarter 4 of previous year
  • Tobacco Products Tax, Forms OR-530, OR-531, and OR-532, quarterly return and payment, quarter 4 of previous year
  • Vehicle Privilege Tax and Vehicle Use Tax, quarterly return and payment, quarter 4 of previous year

​February 1, 2025

  • Centrally assessed property annual statements

February 14, 2025

  • Oil and Gas Production Tax, for preceding calendar quarter (quarter 4)

February 18, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Withholding monthly payment due for January payroll (if monthly depositor)

February 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

February 28, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • Hazardous Substance Possession Fee, late payment penalty and interest applied, 2024 annual
  • Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, return for calendar year entities for tax year 2024
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

​March 1, 2025

  • Food processors exemption filing
  • Mutual and Cooperative Elective Distribution Systems Tax (Electric Coops), annual statement  

March 17, 2025

  • Combined industrial, real, and personal property returns, Schedule OR-IPR
  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Oil and Gas Production Tax, with extension payment
  • Oregon Partnership Income Return, Form OR-65, for calendar year filers for tax year 2024
  • Withholding monthly payment due for February payroll (if monthly depositor)

March 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

March 31, 2025

  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • Final day for taxing district to file boundary description and map with the Department of Revenue
  • Information returns with Forms 1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G for previous tax year filed through iWire
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • The Department of Revenue receives quarterly deposits for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS) from county treasurer​

​April 1, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end

April 15, 2025

  • Corporate Activity Tax, calendar year filer, return due
  • Corporation Excise and Income Tax, calendar year filer, estimated payment
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Fiduciary Income Tax, Form OR-41, filing and payment
  • Oregon Composite Return, Form OR-OC, return and payment due date for calendar year filers for tax year 2024
  • Oregon Composite Return, Form OR-OC, first quarter estimated payment due date for calendar year filers for tax year 2025
  • Personal Income Tax, return and payment due date for tax year 2024
  • Personal Income Tax, first quarter estimated payment due date for tax year 2025
  • Annual Report of Pass-through Entity Owner Tax Payments, Form OR-19, first period estimated payment for calendar year entities for tax year 2025
  • Pass-through Entity Elective Tax Payment Voucher, Form OR-21, return and payment due date for tax year 2024
  • Pass-through Entity Elective Tax Payment Voucher, Form OR-21, first installment payment due date for tax year 2025
  • Senior or disabled citizen to file for deferral of taxes on homestead
  • Senior or disabled citizen to file certification of continued eligibility for deferral of taxes on homestead
  • Statewide Transit Individual Tax Return, Form OR-STI, return and payment due date for tax year 2024
  • Timber tax returns and tax payments on Forest Products Harvest Tax
  • Timber tax returns and tax payment on Small Tract Forestland Severance Tax
  • Transit self-employment (TriMet and Lane) return and payment due date for tax year 2024 (same as Personal Income Tax)
  • Withholding monthly payment due for March payroll (if monthly depositor)

​​​April 21, 2025

  • Cigarette Distributor Reconciliation, Form OR-511-IN and OR-511-OUT, quarterly return, quarter 1 of current year
  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

April 30, 2025

  • Bicycle Excise Tax, quarterly return and payment, quarter 1 of current year
  • Corporate Activity Tax, calendar year filer, quarterly estimated payment, quarter 1 of current year
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • E911 and 988, quarterly return and payment, quarter 1 of current year
  • Forest Products Harvest Tax, estimated tax, quarter 1
  • Heavy Equipment Rental Tax, quarterly return and payment, quarter 1 of current year
  • Loaded Tank Railroad Car Fee, quarterly return and payment, quarter 1 of current year
  • Petroleum Load Fee, quarterly return and payment, quarter 1 of current year
  • Oregon Transient Lodging Tax and applicable Local Transient Lodging Tax, state and local quarterly return and payment, quarter 1 of current year
  • Oregon quarterly combined payroll tax report, quarter 1 of current year
  • Oregon Combined Payroll Tax Payment, quarter 1 of current year
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • State Marijuana Tax and applicable Local Marijuana Tax, quarterly return, quarter 1 of current year Psilocybin Tax, quarterly return and payment, quarter 1 of current year
  • Tobacco Products Tax, Forms OR-530, OR-531, and OR-532, quarterly return and payment, quarter 1 of current year 
  • Vehicle Privilege Tax and Vehicle Use Tax, quarterly return and payment, quarter 1 of current year​

​May 1, 2025

  • County Assessment Function Funding Assistance (CAFFA) grant application deadline

May 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, calendar year filer, return due date
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Oil and Gas Production Tax, for preceding calendar quarter
  • Withholding monthly payment due for April payroll (if monthly depositor)

May 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

May 31, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

June 1, 2025

  • Agricultural Employer Overtime Tax Credit, last day applicants must be notified of eligibility for tax year 2024
  • Last day to file an amended County Assessment Function Funding Assistance (CAFFA) grant application

June 2, 2025

  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month

June 15, 2025

  • Oil and Gas Production Tax, with extension due date
  • Last day centrally assessed companies may appeal the proposed assessed value to the Oregon Department of Revenue

​June 16, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, calendar year filer, estimated payment
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Oregon Composite Return Form OR-OC, second quarter estimated payment for calendar year filers for tax year 2025
  • Personal Income Tax, second quarter estimated payment for tax year 2025
  • Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, second period estimated payment for calendar year entities for tax year 2025
  • Pass-through Entity Elective Tax Payment Voucher, Form OR-21, second installment payment for tax year 2025
  • Withholding monthly payment due for May payroll (if monthly depositor)

June 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

June 30, 2025

  • The Department of Revenue receives quarterly deposits for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS) and Oregon Housing and Community Services (OHCS) from county treasurer
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

​July 1, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Unpaid gross revenue tax in lieu of property tax on distribution and transmission of electric cooperatives
  • Last day for counties to file certified ratio study with the Department of Revenue

July 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Withholding monthly payment due for June payroll (if monthly depositor)
  • Last day for non-taxing districts to provide a copy of their budget resolutions to the Department of Revenue

​July 21, 2025

  • Cigarette Distributor Reconciliation, Form OR-511-IN and OR-511-OUT, quarterly return, quarter 2 of current year
  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

July 31, 2025

  • Bicycle Excise Tax, quarterly return and payment, quarter 2 of current year
  • Corporate Activity Tax, calendar year filer, quarterly estimated payment, quarter 2 of current year
  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment due for fines collected by courts in prior month
  • E911 and 988, quarterly return and payment, quarter 2 of current year
  • Forest Products Harvest Tax, estimated tax, quarter 2
  • Heavy Equipment Rental Tax, quarterly return and payment, quarter 2 of current year
  • Loaded Tank Railroad Car Fee, quarterly return and payment, quarter 2 of current year
  • Oregon quarterly combined payroll tax report, quarter 2 of current year
  • Oregon Combined Payroll Tax Payment, quarter 2 of current year
  • Petroleum Load Fee, quarterly return and payment, quarter 2 of current year
  • Psilocybin Tax, quarterly return and payment, quarter 2 of current year
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • State Marijuana Tax and applicable Local Marijuana Tax, quarterly return, quarter 2 of current year
  • Tobacco Products Tax, Forms OR-530, OR-531, and OR-532, quarterly return, quarter 2 of current year
  • Oregon Transient Lodging Tax and applicable Local Transient Lodging Tax, state and local quarterly return and payment, quarter 2 of current year
  • Vehicle Use Tax and Vehicle Privilege Tax, quarterly return and payment, quarter 2 of current year​


August 1, 2025

  • Last day centrally assessed companies may request waiver of late filing penalty
  • Last day for counties to file a certified ratio study when extension granted by the Department of Revenue

August 14, 2025

  • Oil and Gas Production Tax, for preceding calendar quarter

August 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Withholding monthly payment due for July payroll (if monthly depositor)

August 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

​September 2, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

September 14, 2025

  • Oil and Gas Production Tax due, with extension

September 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, calendar year filer, estimated payment
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Oregon Composite Return, Form OR-OC, third quarter estimated payment for calendar year filers for tax year 2025
  • Oregon Partnership Income Return, Form OR-65, extension return filing for calendar year filers for tax year 2024
  • Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, third period estimated payment for calendar year entities for tax year 2025
  • Pass-through Entity Elective Tax Payment Voucher, Form OR-21, third installment payment for tax year 2025
  • Personal Income Tax, third quarter estimated payment for tax year 2025
  • Withholding monthly payment due for August payroll (if monthly depositor)

September 22, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

September 30, 2025

  • The Department of Revenue receives quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS) from county treasurer
  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • Local Marijuana Retail Tax and State Marijuana Retail Tax, monthly payment
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

October 15, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Fiduciary Income Tax, extension tax filing for calendar year filers for tax year 2024
  • Oregon Composite Return, Form OR-OC, extension return filing for calendar year filers for tax year 2024
  • Pass-through Entity Elective Tax Payment Voucher, Form OR-21, extension return for tax year 2024
  • Personal Income Tax, extension tax filing for tax year 2024
  • Statewide Transit Individual Tax Return, Form OR-STI, extension return filing for tax year 2024
  • Transit self-employment (TriMet and Lane) extension return filing for tax year 2023 (same as Personal Income Tax)
  • Withholding monthly payment due for September payroll (if monthly depositor)

October 20, 2025

  • Cigarette Distributor Reconciliation, Form OR-511-IN and OR-511-OUT, quarterly return, quarter 3 of current year
  • Cigarette Tax, monthly return and payment, untaxed product distributed in previous month

October 31, 2025

  • Bicycle Excise Tax, quarterly return and payment, quarter 3 of current year
  • Corporate Activity Tax, calendar year filer, quarterly estimated payment, quarter 3 of current year
  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • E911 and 988, quarterly return and payment, quarter 3 of current year
  • Forest Products Harvest Tax, estimated tax for quarter 3
  • Heavy Equipment Rental Tax, quarterly return and payment, quarter 3 of current year
  • Loaded Tank Railroad Car Fee, quarterly return and payment, quarter 3 of current year
  • Oregon quarterly combined payroll tax report, quarter 3 of current year
  • Oregon Combined Payroll Tax Payment, quarter 3 of current year
  • Petroleum Load Fee, quarterly return and payment, quarter 3 of current year
  • Psilocybin Tax, quarterly return and payment, quarter 3 of current year
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • State Marijuana Tax and applicable Local Marijuana Tax, quarterly return,  quarter 3 of current year
  • Tobacco Products Tax, Forms OR-530, OR-531, and OR-532, quarterly return and payment, quarter 3 of current year
  • Oregon Transient Lodging Tax and applicable Local Transient Lodging Tax, state and local quarterly return and payment, quarter 3 of current year
  • Vehicle Use Tax and Vehicle Privilege Tax, quarterly return and payment, quarter 3 of current year
  • Last day that a centrally assessed company may appeal to the Tax Court a decision of the director​

​November 4, 2025

  • Last day for county assessor to transmit a certified copy of the summary of assessment roll to the DOR director

November 14, 2025

  • Oil and Gas Production Tax, for preceding quarter

November 17, 2025

  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporate Activity Tax, calendar year filer, return filed on extension due date
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Hazardous Substance Possession Fee, billing, 2024 annual
  • Withholding monthly payment due for October payroll (if monthly depositor)

November 20, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month

​December 1, 2025

  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • Last day for late filing of Senior and Disabled Property Tax Deferral Program applications

​December 2, 2025

  • Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10th month of fiscal year and 1st month immediately following fiscal year end
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

December 15, 2025

  • Oil and gas production tax, with extension due date
  • ​​If your property tax benefit was denied due to a late application, you may still appeal through the Oregon Department of Revenue's Hardship Review—if you have extenuating circumstances.​
  • Last day for the Department of Revenue to send annual statement to taxpayers who have claimed Senior and Disabled Property Tax Deferral of property taxes
  • Corporate Activity Tax, fiscal year filer, return due fourth month following fiscal year end
  • Corporation Excise and Income Tax, calendar year filer, estimated payment
  • Corporation Excise and Income Tax, fiscal year filer, estimated payment due 4th, 6th, 9th, and 12th month of fiscal year
  • Corporation Excise and Income Tax, fiscal year filer, return due month following federal return due date
  • Oregon Composite Return, Form OR-OC, fourth quarter estimated payments for corporate calendar year filers for tax year 2025
  • Annual Report of Pass-through Entity Owner Tax Payments, Form OR-19, fourth period estimated payment for calendar year entities for tax year 2025
  • Withholding monthly payment due for November payroll (if monthly depositor)

December 22, 2025

  • Cigarette Tax, monthly return and payment, untaxed product purchased in previous month 

December 31, 2025

  • Criminal Fines and Assessment Program, monthly payment for fines collected by courts in prior month
  • Hazardous Substance Fee, payment, 2024 annual
  • State Marijuana Tax and applicable Local Marijuana Tax, monthly payment
  • The Department of Revenue receives quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS) from county treasurer​

​
  • Bicycle Consumer Tax, return and payment due 30 days following date of purchase
  • Estate Tax, tax return and payment due 12 months from the decedent's date of death; for deaths before January 1, 2022, due date 9 months from the decedent's date of death
  • Vehicle Consumer Tax, return and payment due 30 days following date of purchase