Check Oregon tax deadlines for individuals and C Corporations. Confirm due dates, extension rules, and exemptions for S Corps and Partnerships.
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 | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Businesses
Corporate Activity Tax applies based on Oregon commercial activity
Applies to corporations and pass-through entities above thresholds
Special Entities
Includes nonprofits with taxable commercial activity.