Ohio state income tax rates and calculator

Ohio personal income tax rates for 2024

For income earned in 2024 and reported on tax returns filed in 2025, Ohio collects income taxes from its residents at the following rates:

Source: Ohio Department of Taxation

Ohio state tax returns are due April 15 or the next business day if that date falls on a weekend or holiday. Several cities also levy municipal income taxes.

Ohio also has a school district income tax, a levy that is separate from federal, state and municipal income taxes. School district income taxes are collected through employer withholding, individual quarterly estimated payments and annual returns. The money is earmarked specifically to support school districts. You can find your school district’s income tax rate using the online search tool. If, at any time during the tax year, you lived in a school district that collects an income tax, you must file an Ohio Form SD 100.

For some types of businesses, the first $250,000 of business income is deductible if you’re single or married filing jointly; that threshold is $125,000 for taxpayers who are married filing separately. After that, business income is taxed at a flat 3 percent rate. However, only sole proprietors and pass-through entities (partnerships, S corporations and limited liability companies) qualify for this deduction. See this page about Ohio’s business income deduction for more details.

Who has to file Ohio state taxes?

Generally, if you were an Ohio resident for all or part of the year and had income, you are required to file a tax return. You’re also required to file if you have an Ohio-based job but lived elsewhere — except for those who were residents of a reciprocal state (Indiana, Kentucky, West Virginia, Michigan or Pennsylvania) and whose only Ohio-based income was wages.

Income from lottery winnings and income or gain from property in the state also is subject to income tax.

Is there a personal exemption or a standard deduction in Ohio?

Ohio does not have a standard deduction. It does offer personal exemptions based on income: $2,400 if your income is $40,000 or less; $2,150 if your income is $40,001 to $80,000; and $1,900 for taxpayers making more than $80,000.

Exemptions are allowed for yourself, if no one else can claim you as a dependent; your spouse, if you’re filing jointly and they can’t be claimed as a dependent on anyone else’s tax return; and your dependents.

Ohio sales tax rate

The state sales tax rate in Ohio is 5.75 percent. Some local jurisdictions also levy sales taxes in Ohio, making the average sales tax in the state 7.24 percent, according to the Tax Foundation.

Counties and regional transit authorities that collect sales tax can enact sales tax rate changes at the start of any calendar quarter. You can find the exact sales tax rate for any address in the state with Ohio’s Online Rate Finder.

Other things to know about Ohio taxes

• Property taxes vary across the state; the effective (average) property tax rate is 1.3 percent, according to the Tax Foundation.  
• Ohio has no inheritance tax or estate tax.
• The state has no corporate income tax.
• The gasoline tax is 38.5 cents a gallon.
• The cigarette tax is $1.60 per pack.
• Marijuana was legalized in Ohio in 2023; “adult-use cannabis” sold at state-licensed dispensaries is taxed at 10 percent — that’s in addition to the sales tax.