FreelanceOregon quarterly tax calculator for freelancers.
Oregon taxes income at four rates from 4.75% to 9.9%, and the 8.75% rate starts at $11,400 of taxable income for a single filer. It softens that by letting you subtract part of the federal income tax you pay.
These are the Oregon Department of Revenue's published estimates of the 2026 indexed figures, from 2026 Publication OR-ESTIMATE. The final 2026 figures may differ slightly.
Your next estimated payments
$15,034
Federal, due Jan 15, 2027
$4,690
Oregon, due Jan 15, 2027
Each is what you still owe for the year, split across the deadlines still ahead.
Next federal payment $15,034, due Jan 15, 2027. Next Oregon payment $4,690, due Jan 15, 2027.
Federal safe harbor $11,800 per payment
Pay at least $11,800 across the year, a quarter of it by each deadline, and the IRS underpayment penalty cannot apply. Based on 100% of last year's federal tax, which is the lower of the two tests.
Some 2026 deadlines have already passed. A quarter of that total was due by each one, so a quarter paid late can still carry a penalty; paying now stops it growing. See what it costs.
Oregon safe harbor $4,221 per payment
Pay at least $4,221 across the year, on the Oregon installment dates, and the Oregon underpayment charge cannot apply. Based on 90% of this year's estimated Oregon tax. Add last year's Oregon tax below to see if that test is cheaper.
Your taxable income is past the qualified business income threshold, so that federal deduction is being reduced by the wage limit. If you are in a specified service field, the reduction can be steeper than shown.
| What you earned | |
|---|---|
| Expected 1099 income | $85,000 |
| Less deductible business expenses | $12,000 |
| Net profit from freelancing | $73,000 |
| Self employment tax | |
| Earnings subject to self employment tax | $67,416 |
| Social Security portion | $8,360 |
| Medicare portion | $1,955 |
| Additional Medicare over the threshold | $0 |
| Self employment tax | $10,315 |
| Federal income tax | |
| Deductible half of self employment tax | $5,157 |
| Qualified business income deduction | $10,349 |
| Standard deduction for your filing status | $16,100 |
| Other W-2 income added back | $0 |
| Taxable income after deductions | $41,394 |
| Federal income tax | $4,719 |
| Federal total for 2026 | $15,034 |
| Less federal estimated payments already made | $0 |
| Still owed to the IRS | $15,034 |
| Your next federal payment | $15,034 |
| Oregon income tax | |
| Federal adjusted gross income, where Oregon starts | $67,843 |
| Less standard deduction and federal tax subtraction | $7,619 |
| Oregon taxable income | $60,223 |
| Tax from the 2026 Oregon rate chart | $4,950 |
| Less personal exemption credit | -$260 |
| Oregon total for 2026 | $4,690 |
| Less Oregon estimated payments already made | $0 |
| Still owed to Oregon | $4,690 |
| Your next Oregon payment | $4,690 |
| Federal and Oregon tax for 2026 | $19,724 |
Stop re-entering this every quarter. FreelanceCFO tracks it from your real income and warns you before each deadline.
Start freeHow Oregon is different.
Oregon taxes income at rates from 4.75% to 9.9%. These are its 2026 estimated payment dates. If one falls on a weekend or holiday, it moves to the next business day.
2026 payment dates
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
What changes in Oregon
- You subtract your federal income tax, up to $8,750, and the cap steps down to zero between $125,000 and $145,000 of AGI (single) or $250,000 and $290,000 (joint).
- A $260 personal exemption credit per person, which is zero above $100,000 of AGI (single) or $200,000 (joint).
- Estimated payments are required only if you expect to owe $1,000 or more after credits and withholding.
- Safe harbor is 90% of this year's tax or 100% of last year's, with no 110% step up.
- Not included: the Metro supportive housing tax, the Multnomah County preschool tax, and the TriMet and Lane transit self employment taxes.
Questions answered.
Why does Oregon let me subtract federal income tax?
Oregon allows a subtraction for the federal income tax you paid, capped at $8,750 for 2026. The cap shrinks in steps once federal AGI passes $125,000 for a single filer or $250,000 for a joint return, and is gone at $145,000 and $290,000. It covers federal income tax only, not self employment tax.
Are these the final Oregon figures for 2026?
Not quite. Oregon indexes its brackets, standard deduction, and exemption credit for inflation, and this page uses the Department of Revenue's published estimates for 2026 from Publication OR-ESTIMATE. They are what the department tells you to estimate with, and the final numbers usually land very close.
Does this include Portland area income taxes?
No. The Metro supportive housing services tax, the Multnomah County preschool for all tax, and the TriMet and Lane transit self employment taxes are all separate from Oregon income tax and are not in this estimate.