Tax Calendar

January 1, 2026

Agricultural Employer Overtime Tax Credit, application period opens for tax year 2025

January 15, 2026

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 2025
Oregon Pass-through Entity Elective Tax Payment Voucher, Form OR-21, fourth installment payment for tax year 2025
Personal Income Tax, estimated payment, fourth quarter deadline for tax year 2025
Withholding monthly payment due for December payroll (if monthly depositor)
County Treasurers make 2^nd fiscal quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS). Transferred to department through Revenue Online.

January 20, 2026

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 28, 2026

County Assessment Function Funding Assistance (CAFFA) funds quarterly distribution to counties

January 31, 2026

Forest Products Harvest Tax, estimated tax due, quarter 4

February 1, 2026

Centrally assessed property annual statements

February 02, 2026

Agricultural Employer Overtime Tax Credit, application period closes for tax year 2025
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
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 14, 2026

Oil and Gas Production Tax statement and payment due, for preceding quarter 4

February 17, 2026

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, 2026

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

March 1, 2026

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

March 02, 2026

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, 2025 annual
Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, return for calendar year entities for tax year 2025
State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

March 16, 2026

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
Oregon Partnership Income Return, Form OR-65, for calendar year filers for tax year 2025
Oil and Gas Production Tax statement and payment due, with extension
Withholding monthly payment due for February payroll (if monthly depositor)

March 20, 2026

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

March 31, 2026

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
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

April 14, 2026

County Treasurers make 3^rd fiscal quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS). Transferred to department through Revenue Online.

April 15, 2026

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 2025
Oregon Composite Return, Form OR-OC, first quarter estimated payment due date for calendar year filers for tax year 2026
Personal Income Tax, return and payment due date for tax year 2025
Personal Income Tax, first quarter estimated payment due date for tax year 2026
Annual Report of Pass-through Entity Owner Tax Payments, Form OR-19, first period estimated payment for calendar year entities for tax year 2026
Pass-through Entity Elective Tax Payment Voucher, Form OR-21, return and payment due date for tax year 2025
Pass-through Entity Election Tax Payment Voucher, Form OR 21, first installment payment due date (for tax year 2025 fiscal year filers only)
Senior or disabled citizen to file application 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 2025
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 2025 (same as Personal Income Tax)
Withholding monthly payment due for March payroll (if monthly depositor)

April 20, 2026

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 28, 2026

County Assessment Function Funding Assistance (CAFFA) funds quarterly distribution to counties

April 30, 2026

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
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
Petroleum Load Fee, quarterly return and 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
Vehicle Privilege Tax and Vehicle Use Tax, quarterly return and payment, quarter 1 of current year

May 1, 2026

County Assessment Function Funding Assistance (CAFFA) grant application due

May 15, 2026

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 statement and payment due, for preceding quarter 1
Withholding monthly payment due for April payroll (if monthly depositor)

May 20, 2026

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

June 1, 2026

Agricultural Employer Overtime Tax Credit, last day applicants must be notified of eligibility for tax year 2025
Amendments to County Assessment Function Funding Assistance (CAFFA) grant applications due
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

June 15, 2026

Last day centrally assessed companies may appeal the proposed assessed value to the Oregon Department of Revenue
County Assessment Function Funding Assistance (CAFFA) certification letters are issued to counties
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
Oil and Gas Production Tax statement and payment due, with extension
Oregon Composite Return Form OR-OC, second quarter estimated payment for calendar year filers for tax year 2026
Personal Income Tax, second quarter estimated payment for tax year 2026
Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, second period estimated payment for calendar year entities for tax year 2026
Pass-through Entity Election Tax Payment Voucher, Form OR 21, second installment payment due date (for tax year 2025 fiscal year filers only)
Withholding monthly payment due for May payroll (if monthly depositor)

June 22, 2026

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

June 30, 2026

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

July 1, 2026

Last day for counties to file certified ratio study with the Department of Revenue
Unpaid gross revenue tax in lieu of property tax on distribution and transmission of electric cooperatives

July 15, 2026

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
County Treasurers make4^th fiscal quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS). Transferred to department through Revenue Online.
Last day for non-taxing districts to provide a copy of their budget resolutions to the Department of Revenue
Withholding monthly payment due for June payroll (if monthly depositor)

July 20, 2026

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 28, 2026

County Assessment Function Funding Assistance (CAFFA) funds quarterly distribution to counties

July 31, 2026

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 3, 2026

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, 2026

Oil and Gas Production Tax statement and payment due, for preceding quarter 2

August 17, 2026

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, 2026

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

August 31, 2026

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 15, 2026

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
Oil and Gas Production Tax statement and payment due, with extension
Oregon Composite Return, Form OR-OC, third quarter estimated payment for calendar year filers for tax year 2026
Oregon Partnership Income Return, Form OR-65, extension return filing for calendar year filers for tax year 2025
Annual Report of Pass-through Entity Owner Tax payments, Form OR-19, third period estimated payment for calendar year entities for tax year 2026
Pass-through Entity Election Tax Payment Voucher, Form OR 21, third installment payment due date (for tax year 2025 fiscal year filers only)
Personal Income Tax, third quarter estimated payment for tax year 2026
Withholding monthly payment due for August payroll (if monthly depositor)

September 21, 2026

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

September 30, 2026

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, 2026

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 2025
Oregon Composite Return, Form OR-OC, extension return filing for calendar year filers for tax year 2025
Pass-through Entity Elective Tax Payment Voucher, Form OR-21, extension return for tax year 2025
Personal Income Tax, extension tax filing for tax year 2025
Statewide Transit Individual Tax Return, Form OR-STI, extension return filing for tax year 2025
Transit self-employment (TriMet and Lane) extension return filing for tax year 2025 (same as Personal Income Tax)
Withholding monthly payment due for September payroll (if monthly depositor)
County Treasurers make 1^st fiscal quarterly deposit for County Assessment Function Funding Assistance (CAFFA), Oregon Land Information System (OLIS), and Oregon Housing and Community Services (OHCS). Transferred to department through Revenue Online.

October 20, 2026

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 28, 2026

County Assessment Function Funding Assistance (CAFFA) funds quarterly distribution to counties

October 30, 2026

Forest Products Harvest Tax, estimated tax for quarter 3

October 31, 2026

Last day that a centrally assessed company may appeal to the Tax Court a decision of the director

November 02, 2026

Bicycle Excise Tax, quarterly return and payment, quarter 3 of current year
Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10^th month of fiscal year and 1st month immediately following fiscal year end
Corporate Activity Tax, calendar year filer, estimated payment, quarter 3 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 3 of current year
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

November 4, 2026

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

November 14, 2026

Oil and Gas Production Tax statement and payment due, for preceding quarter 3

November 16, 2026

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
Withholding monthly payment due for October payroll (if monthly depositor)

November 17, 2026

Hazardous Substance Possession Fee, billing, 2025 annual

November 20, 2026

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

November 30, 2026

Corporate Activity Tax, fiscal year filer, estimated payment due 4^th, 7^th, and 10^th month of fiscal year and 1^st 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

December 1, 2026

Last day for late filing of Senior and Disabled Property Tax Deferral Program applications

December 14, 2026

Oil and gas production tax statement and payment due, with extension

December 15, 2026

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
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
Oregon Composite Return, Form OR-OC, fourth quarter estimated payments for corporate calendar year filers for tax year 2026
Annual Report of Pass-through Entity Owner Tax Payments, Form OR-19, fourth period estimated payment for calendar year entities for tax year 2026
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
Withholding monthly payment due for November payroll (if monthly depositor)

December 21, 2026

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

December 31, 2026

Corporate Activity Tax, fiscal year filer, estimated payment due 4th, 7th, and 10^th 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 Fee, payment, 2025 annual
State Marijuana Tax and applicable Local Marijuana Tax, monthly payment

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
Vehicle Consumer Tax, return and payment due 30 days following date of purchase

Contact us

Phone: 503-378-4988 or 800-356-4222

Phone hours: 7:30 a.m. to 5 p.m. Monday-Friday. Phones lines are closed 9 a.m. to 11 a.m. Thursdays.

Phone lines are closed on holidays.

TTY: We accept all relay calls.

Request an ADA accommodation.

Fax: 503-945-8738

Email: questions.dor@dor.oregon.gov

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