Ohio Tax Brackets, Rates, and Standard Deductions
This page provides resources for filing your Ohio income taxes. You can electronically file both your federal and Ohio returns together for the fastest processing. If you only need to file Ohio taxes, you can prepare your return on eFile.com and download it for mailing.
Here you'll also find information about Ohio tax brackets, rates, and standard deductions. Additional resources include information on requesting extensions, amending past returns, and other helpful details specific to Ohio income taxes.
Ohio Income Tax Returns
Ohio Tax Deadlines, Extension, Penalties
Prepare only an OH State Return without an IRS return
File a current Ohio Tax Amendment
Ohio Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
This section explains how Ohio taxes your income at different rates depending on the tax bracket you fall into. When you file electronically with eFile.com, your income tax will be automatically calculated based on your income.
Ohio Tax Brackets for Tax Year 2025
Ohio is taxed at different rates within the given tax brackets. Any income over $100,000 would be taxed at the highest rate of 3.125%.
0%
$0 - $26,050
0% of Income
2.75%
$26,051 - $100,000
$342.00 + 2.75% of the amount over $26,050
3.125%
$100,000+
$2,394.32 + 3.125% over $100,000
Ohio Tax Brackets for Tax Year 2024
Ohio income was taxed at different rates within the given tax brackets below. Any income over $100,000 was taxed at the rate of 3.50%.
0%
$0 - $26,050
0% of Income
2.75%
$26,051 - $100,000
$360.69 + 2.75%
3.50%
$100,000+
$2394.32 + 3.50% over $100,000
Ohio Tax Brackets for Tax Year 2023
Ohio income was taxed at different rates within the given tax brackets below. Any income over $115,300 was taxed at the rate of 3.75%.
0%
$0 - $26,050
0% of Income
2.750%
$26,051 - $100,000
$360.69 + 2.750%
3.688%
$100,000 - $115,300
$2394.32 + 3.688%
3.75%
$115,300+
$2,958.58 + 3.75% over $115,300
Ohio Tax Brackets for Tax Year 2022
Ohio income was taxed at different rates within the given tax brackets below. Any income over $115,300 was taxed at the rate of 3.990%.
0%
$0 - $26,050
0% of Income
2.765%
$26,051 - $46,100
$360.69 + 2.765%
3.226%
$46,100 - $92,150
$915.07 + 3.226%
3.688%
$92,150 - $115,300
$2,400.64 + 3.688%
3.990%
$115,300+
$3,254.41 + 3.990% over $115,300
Ohio Standard and Itemized Deductions
Ohio does not have standard and itemized deductions, nor do they use the federal standard deduction amounts.
Frequently Asked Questions
How do Ohio tax brackets work?
Ohio's tax system is progressive, meaning:
- Lower portions of your income are taxed at lower rates, and
- Higher portions are taxed at higher rates.
If your income crosses into a higher bracket, only the income above the threshold is taxed at the higher rate.
Do I pay Ohio state tax on all my income?
No, if your Ohio taxable income is $26,050 or less, you pay 0% state tax. Income above that amount is taxed at the applicable bracket rate.
Has Ohio changed its income tax rates recently?
Yes, for tax year 2025, Ohio lowered the top rate from 3.50% to 3.125% for income over $100,000 as part of a phased tax reform.
Does Ohio allow a standard or itemized deduction like the federal return?
No, Ohio does not use the federal standard or itemized deduction amounts to compute state taxable income.
Do I file my Ohio return with my federal return?
You can e-File your Ohio state income tax return together with your federal return on eFile.com, or you can prepare an Ohio only return, download it, and mail it to the state.
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