If you earn 1099 or self-employment income in Oregon, the IRS and the state both expect you to pay taxes as you go — in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and Oregon state income tax. Oregon has no sales tax but among the nation's highest income tax rates, topping out at 9.9%. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning — always confirm with the Oregon Department of Revenue before you file.
Self-employment income has no tax withheld for you, so both the IRS and Oregon Department of Revenue ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, Oregon applies its own income tax.
Oregon generally requires estimated payments once you expect to owe more than $1,000 in state tax for the year. Oregon follows the federal schedule: April 15, June 15, September 15, and January 15. Oregon follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). Oregon applies graduated rates to your federal AGI after its standard deduction and a federal income-tax subtraction (up to $8,500 for 2025, phased out between $125,000 and $145,000 of AGI), which this estimate includes. It does not include Portland-area local taxes or Oregon's optional reduced pass-through rate. You can pay online through the Oregon Department of Revenue portal, and the calculator above breaks your total into the federal and Oregon pieces so you can send each to the right place. You can pay online at the Oregon Department of Revenue (payment portal).
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the Oregon Department of Revenue before filing. State tax data last verified 2026-07-05.
Sources: oregon.gov, oregon.gov.