2025 Oregon State Tax Deadlines
Oregon Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Oregon, you might be required to file Oregon State taxes. Oregon is known for having no sales tax, but it does impose State income tax on residents and nonresidents with Oregon-source income. This comprehensive guide outlines the key tax deadlines and considerations applicable to Oregon in 2025.
Oregon business tax deadlines for 2025
C Corporations' deadlines and requirements
Oregon C Corporations must file and pay Corporate Income Taxes by May 15, 2026.
Filing requirements include these essential elements:
- Complete Form OR-20 – Oregon Corporation Excise Tax Return
- File online with Oregon's Revenue Online system
- File by mail must be postmarked by the due date
- Payment must be made by May 15, 2026
Extension to file taxes in Oregon for 2025
The Extension Deadline for Oregon Corporate income tax returns is December 15, 2026. Oregon automatically grants a seven-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2026.
Pass-through entities
Oregon S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Oregon by April 15, 2026.
Required forms include Form OR-20-S for S-Corporation Tax Return and Form OR-65 for Partnership Return of Income.
Extension to file S Corporations and Partnerships taxes in Oregon for 2025
The Extension Deadline for Oregon S Corporations and Partnerships returns is November 15, 2026. Oregon automatically grants a seven-month extension on filing pass-through entity tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Oregon Individual tax considerations for 2025
Filing requirements and income thresholds
Oregon residents must file a State income tax return if they have taxable income or nonresidents with Oregon-source income.
Oregon uses a progressive tax rate system with rates ranging from 4.75% to 9.9% depending on income level and filing status.
Estimated tax deadline for Oregon 2025
Estimated tax payments are due as follows:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Oregon estimated income tax payments during 2025 if you estimate your tax after withholding and credits will be $1,000 or more when you file your 2026 Oregon return.
Individual tax deadline for Oregon 2025
You must file and pay Individual Income Taxes in Oregon by April 15, 2026. Oregon offers free filing through Direct File Oregon, which is linked to the federal IRS Direct File system.
Available forms include Form 40 for Residents, Form 40N for Nonresidents, and Form 40P for Part-Year Residents.
Extension to file taxes in Oregon for 2025
The Extension Deadline is October 15, 2026, to file your Oregon Individual Income tax return. Oregon automatically grants a six-month extension if a federal extension is filed and no tax is due. Suppose you do NOT file a federal extension or have tax owing, file Form OR-40-V. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Oregon tax professionals need to know
Several key considerations make Oregon's tax landscape unique for 2025. Oregon has no sales tax, which makes it attractive for consumers but means the State relies heavily on income tax revenue. The State offers various tax planning opportunities through credits and deductions.
Direct File Oregon program
Oregon participates in both the federal IRS Direct File program and operates its own Direct File Oregon system. These free filing options are available to taxpayers with straightforward tax situations, typically allowing them to complete returns in about 17 minutes when using both systems together.
Oregon's kicker law
Oregon has a unique "kicker" law that provides tax refunds when State revenues exceed projections by more than 2%. While there was no kicker for 2025 returns, this feature makes Oregon's tax system distinctive and taxpayer-friendly during periods of economic growth.
Oregon tax compliance best practices
Oregon encourages electronic filing through Revenue Online and offers multiple tax-saving strategies for residents. The State's Where's My Refund tool has been enhanced for 2025 to provide more detailed refund status information.
Estate tax considerations
Oregon requires Form OR-706 to be filed within nine months of the decedent's death. Estate planning is crucial for Oregon residents with significant assets.
Farmer-specific provisions
Oregon provides special provisions for farmers whose agricultural income represents at least two-thirds of their total gross income. These taxpayers may pay estimated tax at any time on or before January 15, 2026, or file their return by March 1, 2026, and pay the total tax at that time without making estimated payments.
Local tax considerations
Some Oregon jurisdictions, including Portland Metro and Multnomah County, impose additional local income taxes on higher-income residents. These taxes have different thresholds and rates, requiring careful compliance tracking.
Retirement income benefits
Oregon does not tax Social Security benefits and offers favorable treatment for other types of retirement income. This makes it attractive for retirees considering retirement planning strategies.
Sources
Don't miss State tax deadlines – Join Instead
State tax deadlines are approaching fast. While you're scrambling to gather documents and figure out complex deductions, you could be missing thousands in potential savings.
Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for savings opportunities, and ensuring you claim every deduction to which you're entitled. No more guesswork, no more missed opportunities.
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
Looking for a different year?
.png){kind=small}