1099 Quarterly Taxes in Oregon (2025-2026)
If you're self-employed in Oregon — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Oregon Department of Revenue (state). Oregon's top marginal rate is 9.9%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Oregon state income tax (2025)
Oregon uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $4,300 | 4.75% |
| $4,300 – $10,750 | 6.75% |
| $10,750 – $125,000 | 8.75% |
| $125,000+ | 9.90% |
How to pay Oregon estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Oregon state estimated payments as well — most states piggyback on the federal schedule. Pay Oregon taxes through the Oregon Department of Revenue's online portal: www.oregon.gov/dor. You can also mail Form OR-40-V with a check.
Oregon-specific quirk freelancers miss
Oregon has the second-highest top rate among states with no sales tax. Multnomah County (Portland) adds a Preschool For All tax (1.5% / 3.0% over $250k) and the metro area adds a Supportive Housing Services tax — Portland freelancers can face 13%+ combined effective rates.
Common deductions for Oregon freelancers
- Oregon allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Oregon's rules for state conformity.
- OR conforms to federal QBI deduction with limits.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Oregon taxable income.
- Self-employed health insurance premiums are deductible federally.