Agricultural Employer Overtime Tax Credit Application Period Opens In January 2026
- 12/18/25
The Oregon Department of Revenue (DOR) will open the application period in January 2026 for the Agricultural Employer Overtime Tax Credit.
Paying overtime to agricultural workers became a requirement of employers in Oregon as of January 1, 2023. In 2025, agricultural workers are paid overtime after they work 48 hours in one work week. If an employer paid overtime, they may qualify for a refundable personal or corporate income tax credit, regardless of the size of the business.
The tax credit for employers is a percentage of overtime premium pay paid as wages.
All applications must be submitted no later than February 2, 2026.
The 2025 filing period marks the third year since eligible employers have been able to apply for the tax credit.
Applications can only be made through the department’s Revenue Online website. Qualifying agricultural employers who have not applied for the tax credit previously need a Revenue Online account to apply during the application period. No paper applications will be accepted. We have published a new video to help customers with their Revenue Online applications.
DOR encourages employers to prepare in advance to ensure an easier and faster filing experience. DOR’s webpage provides guidance for how to apply, documentation you may need, program information, and frequently asked questions to help employers apply for the tax credit.
For general questions about the Agricultural Employer Overtime Tax Credit, email: Ag.Overtime@dor.oregon.gov.
Tax practitioners with other tax or customer account questions are encouraged to contact a dedicated practitioner specialist by email at prac.revenue@dor.oregon.gov, or by phone at 503-947-3541.
Agricultural Employer Overtime Tax Credit Application Period Opens In January 2026
- 12/18/25
The Oregon Department of Revenue (DOR) will open the application period in January 2026 for the Agricultural Employer Overtime Tax Credit.
Paying overtime to agricultural workers became a requirement of employers in Oregon as of January 1, 2023. In 2025, agricultural workers are paid overtime after they work 48 hours in one work week. If an employer paid overtime, they may qualify for a refundable personal or corporate income tax credit, regardless of the size of the business.
The tax credit for employers is a percentage of overtime premium pay paid as wages.
All applications must be submitted no later than February 2, 2026.
The 2025 filing period marks the third year since eligible employers have been able to apply for the tax credit.
Applications can only be made through the department’s Revenue Online website. Qualifying agricultural employers who have not applied for the tax credit previously need a Revenue Online account to apply during the application period. No paper applications will be accepted. We have published a new video to help customers with their Revenue Online applications.
DOR encourages employers to prepare in advance to ensure an easier and faster filing experience. DOR’s webpage provides guidance for how to apply, documentation you may need, program information, and frequently asked questions to help employers apply for the tax credit.
For general questions about the Agricultural Employer Overtime Tax Credit, email: Ag.Overtime@dor.oregon.gov.
Tax practitioners with other tax or customer account questions are encouraged to contact a dedicated practitioner specialist by email at prac.revenue@dor.oregon.gov, or by phone at 503-947-3541.