State Tax Calendar
Oregon 2025 Tax Deadline Calendar
Complete filing deadlines for Oregon individual, S-Corp, partnership, C-Corp returns — plus Oregon-specific rules and the Corporate Activity Tax (CAT).
How Oregon Differs from Federal
- →Generally conforms to federal calendar — most Oregon deadlines mirror IRS deadlines for individuals and pass-throughs.
- →Corporate Activity Tax (CAT) — Oregon's unique gross receipts tax applies to businesses with Oregon commercial activity over $750,000. Quarterly payments are required.
- →Top individual income tax rate: 9.9% on income over $125,000 (single) / $250,000 (married). Oregon has no sales tax.
- →Statewide Transit Tax — 0.1% on wages; employers must withhold and remit quarterly.
- →Oregon S-Corp returns (Form OR-20-S) due March 15, with automatic extension to September 15 if federal extension is filed.
2025 Oregon Filing Calendar
| Date | Filing / Payment Type | Entity Type | Notes |
|---|---|---|---|
| Jan 15 | Q4 2024 Estimated Tax | Individuals / Sole Props | OR Form 40-ESV |
| Jan 31 | W-2 / 1099-NEC to State | All Employers | File with OR Dept. of Revenue |
| Jan 31 | CAT Q4 Payment | CAT Filers (>$750K activity) | Oregon Corporate Activity Tax |
| Mar 15 | S-Corp Return (Form OR-20-S) | S-Corporations | Extension to Sep 15 |
| Mar 15 | Partnership Return (Form OR-65) | Partnerships | Extension to Sep 15 |
| Apr 15 | Individual Income Tax (Form OR-40) | Individuals | Extension to Oct 15 |
| Apr 15 | C-Corp Return (Form OR-20) | C-Corporations | Extension to Oct 15 |
| Apr 15 | Q1 2025 Estimated Tax | Individuals / Sole Props | Same as federal |
| Apr 30 | CAT Q1 Payment | CAT Filers | Oregon Corporate Activity Tax |
| Jun 16 | Q2 2025 Estimated Tax | Individuals / Sole Props | Same as federal |
| Jul 31 | CAT Q2 Payment | CAT Filers | Oregon Corporate Activity Tax |
| Sep 15 | Q3 2025 Estimated Tax | Individuals / Sole Props | Same as federal |
| Sep 15 | Extended S-Corp / Partnership Returns | S-Corps / Partnerships | Final — no further extension |
| Oct 15 | Extended Individual Return | Individuals | Final deadline |
| Oct 15 | Extended C-Corp Return | C-Corporations | Final deadline |
| Oct 31 | CAT Q3 Payment | CAT Filers | Oregon Corporate Activity Tax |
| Jan 15, 2026 | Q4 2025 Estimated Tax | Individuals / Sole Props | Same as federal |
| Jan 31, 2026 | CAT Q4 Payment | CAT Filers | Oregon Corporate Activity Tax |
Oregon-Specific Tax Rules
Corporate Activity Tax (CAT)
Oregon's CAT applies to businesses with Oregon commercial activity exceeding $750,000. The tax is 0.57% of Oregon commercial activity minus a 35% subtraction for cost inputs or labor. Annual returns are due April 15; quarterly payments are required if annual CAT liability exceeds $5,000.
No Sales Tax
Oregon is one of five states with no statewide sales tax — a significant compliance simplification for retail and service businesses operating across state lines.
Statewide Transit Tax
Employers must withhold 0.1% of wages for the Oregon Statewide Transit Tax and remit quarterly. This applies to all wages paid to Oregon residents and wages paid for services performed in Oregon.
Non-Resident Withholding
Oregon requires withholding on pass-through income distributed to non-resident partners and shareholders. The withholding rate is 8% for individuals and 6.6% for C-Corps.
Estimated Tax Penalty
Pay at least 90% of current year liability or 100% of prior year tax (110% if AGI > $150,000) to avoid underpayment interest. Oregon conforms to the federal safe harbor rules.
Oregon Retirement Savings Plan
Oregon Saves is a state-mandated retirement savings program. Employers with 10+ employees who do not offer a qualified retirement plan must enroll employees. Penalties apply for non-compliance.
Federal vs. Oregon — Quick Comparison
| Filing Type | Federal | Oregon |
|---|---|---|
| Individual Return | April 15 | April 15 (same) |
| S-Corp Return | March 15 | March 15 (same) |
| Partnership Return | March 15 | March 15 (same) |
| C-Corp Return | April 15 | April 15 (same) |
| Individual Extension | October 15 | October 15 (same) |
| S-Corp Extension | September 15 | September 15 (same) |
| W-2 / 1099-NEC to State | January 31 | January 31 (same) |
| Corporate Activity Tax | N/A (federal) | Quarterly + April 15 annual |
| Statewide Transit Tax | N/A (federal) | Quarterly (0.1% of wages) |
Need Help?
Navigating Oregon Tax Deadlines?
Oregon's Corporate Activity Tax and transit tax add complexity that most advisors miss. We work with Oregon business owners year-round to stay compliant and minimize liability.
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