State & Local Tax (SALT)
State Tax Deadlines
Oregon imposes income tax and a corporate activity tax (CAT).
Oregon Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension Deadline |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | May 15, 2026 | November 16, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Businesses
Oregon C corporations file one month after the federal due date: the calendar-year corporate excise/income return is due May 15, 2026 (extension to November 16, 2026).
Corporate Activity Tax applies based on Oregon commercial activity, for corporations and pass-through entities above thresholds.
Special Entities
Includes nonprofits with taxable commercial activity.
Related Articles
State & Local Tax (SALT)
State Tax Deadlines
Wyoming Tax Deadlines: Individual & Corporate Filing Guide
Wyoming tax deadlines for 2026: no individual or corporate income tax. Sales & use tax is filed monthly or quarterly; no state income tax return is required.
State & Local Tax (SALT)
State Tax Deadlines
Wisconsin Tax Deadlines: Individual & Corporate Filing Guide
Wisconsin tax deadlines for 2026: individual and C-corp returns due April 15, S-corps and partnerships March 16. Includes extension dates and estimated tax rules.
State & Local Tax (SALT)
State Tax Deadlines
West Virginia Tax Deadlines: Individual & Corporate Filing Guide
West Virginia tax deadlines for 2026: individual and C-corp returns due April 15, S-corps and partnerships March 16. Includes extensions and estimated taxes.