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
Estimate Your 2025 Federal and Ohio State Income Tax
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.
What Is Different About Ohio's Income Tax
Deductions and exemptions
Ohio has no standard deduction but exempts the first $26,050 of taxable income for 2025 and provides personal exemptions of $1,900 to $2,400 per person depending on income. It follows federal adjusted gross income with state adjustments. Hundreds of municipalities and school districts levy their own income taxes, typically 1% to 2.5%, filed separately.
Credits worth knowing
Ohio's earned income credit is 30% of the federal credit but non-refundable. A joint filing credit, a senior citizen credit of $50, a child and dependent care credit for households under $40,000, and a credit for taxes paid to other states are also available. The state's business income deduction exempts the first $250,000 of pass-through business income.
Retirement, capital gains, and other income
Social Security and Railroad Retirement benefits are exempt, and military retirement pay is fully exempt. Pension, 401(k), and IRA income is taxed at the regular rates, offset by a retirement income credit of up to $200 and a lump-sum distribution credit. Capital gains are taxed as ordinary income at rates up to 3.5% for 2025.
Rules summarized from the Ohio Department of Taxation guidance for tax year 2025. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
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.
Where Ohio Stands Among the 50 States
Ohio's top rate of 3.5% ranks #36 of the 41 states that tax wages -- among the ten lowest of the states that levy the tax at all. The median top rate across those 41 states is 5.2%, so Ohio is below the middle of the pack. It is one of 27 states with a graduated schedule, using 3 brackets; the top rate starts at $100,000 of taxable income, and the lowest bracket ends at $26,050.
On sales tax the picture is similar: Ohio's combined state and average local rate of 7.22% ranks #20 of 50, against a national median of 7.00%.
Ohio State Tax at Five Income Levels (2025, single filer)
| Taxable income | Ohio tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $384 | 0.96% | 2.75% |
| $65,000 | $1,071 | 1.65% | 2.75% |
| $100,000 | $2,034 | 2.03% | 2.75% |
| $150,000 | $3,784 | 2.52% | 3.5% |
| $250,000 | $7,284 | 2.91% | 3.5% |
Brackets applied directly to the taxable-income figure shown, before Ohio-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Ohio vs. Its Neighbors on $75,000 of Taxable Income
A Ohio resident with $75,000 of taxable income pays about $1,346 in state income tax. Of Ohio's 5 neighboring states, 0 would tax that income less and 5 would tax it more -- Ohio is the cheapest state in its region on this measure.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Ohio (you) | Graduated | $1,346 | 3.5% | 7.22% |
| Indiana | Rate to 3% | $2,250 | 3% | 7% |
| Pennsylvania | Rate to 3.07% | $2,303 | 3.07% | 6.34% |
| West Virginia | Rate to 4.82% | $2,777 | 4.82% | 6.52% |
| Kentucky | Rate to 4% | $3,000 | 4% | 6% |
| Michigan | Rate to 4.25% | $3,188 | 4.25% | 6% |
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?
The federal figure uses the official IRS 2025 brackets and standard deduction. The Ohio figure applies the 2025 single-filer rate schedule to the same taxable income; it does not model Ohio-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Ohio Department of Taxation or a tax professional before filing.
How does Ohio compare with nearby states?
On $75,000 of taxable income, Ohio collects about $1,346. Indiana collects $2,250, Pennsylvania collects $2,303, West Virginia collects $2,777, Kentucky collects $3,000, Michigan collects $3,188. See the comparison table above.
Where does Ohio rank on state income tax?
Ohio's top rate of 3.5% ranks #36 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 7.22% ranks #20 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2025 federal income tax using the official IRS 2025 brackets, then applies the Ohio rate schedule to the same taxable income and shows both figures plus the combined total.
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.