Key Tax Facts: Ohio
- No tax on income below $26,050; top rate 3.5% above $92,150
- RITA and CCA municipal income taxes apply in many cities
- Social Security benefits are exempt
- Business income deduction allows 3% flat rate on pass-through income
Ohio State Income Tax Overview
Ohio uses a graduated income tax with three brackets for 2024: 0% on income up to $26,050, 2.75% on income from $26,051 to $100,000, and 3.5% on income above $100,000. Ohio also allows municipalities to impose a local income tax, and many cities including Columbus, Cleveland, and Cincinnati charge between 2% and 3%, so your actual total income tax burden depends significantly on where you live and work. Ohio provides a personal and dependent exemption credit of $40 per exemption and a lump-sum retirement credit for qualifying retirees. Social Security income is fully exempt from Ohio income tax.
Ohio Income Tax Brackets (2025)
These are the Ohio state income tax brackets for tax year 2025. Ohio applies the same brackets to all filing statuses. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $26,050 | 0% |
| $26,050 - $100,000 | 2.75% |
| Over $100,000 | 3.5% |
Source: Ohio Department of Taxation. Ohio applies these brackets to all filing statuses.
What a Ohio Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Ohio Income Tax
Does Ohio have a state income tax?
Yes. Ohio imposes a state income tax with a top marginal rate of 3.5%. This is separate from your federal income tax obligation.
What is the Ohio income tax rate for 2025?
Ohio uses a graduated income tax system with rates from 0% to 3.5%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Ohio state tax return?
Most full-year Ohio residents with income above the state filing threshold must file a state return. Check the Ohio Department of Taxation for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Ohio state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Ohio rate schedule above as a reference, and verify with official Ohio tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Ohio state tax -- see the Ohio rate schedule below to work that out.
Where can I find official Ohio tax forms?
Official forms, instructions, and filing guidance are available at the Ohio Department of Taxation.
What is the sales tax rate in Ohio?
Ohio's combined state and average local sales tax rate is 7.22%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Ohio 2025 state taxes due?
2025 taxes are generally filed in 2026. The Ohio filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Ohio Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Ohio state tax owed to the Ohio Department of Taxation. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Ohio Bill
Pre-tax retirement contributions reduce your federal and Ohio taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Ohio-specific credits and deductions that don't exist at the federal level are listed at the Ohio Department of Taxation -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Ohio's combined state-plus-average-local sales tax rate is 7.22%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Ohio Department of Taxation or a qualified tax professional for guidance specific to your situation.