Priyanka B A
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.