Ohio State Tax: Rates and Who Pays in 2025

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Ohio state income tax rates
Tax rate | Taxable income bracket | Tax owed |
---|---|---|
0% | $0 to $26,050. | None. |
2.75% | $26,051 to $100,000. | $360.69 plus 2.75% of the amount over $26,050. |
3.5% | More than $100,000. | $2,394.32 plus 3.5% of the amount over $100,000. |
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Do I have to pay Ohio state income tax?
- You’re a resident or part-year resident of Ohio.
- You have income from an Ohio-based source.
Am I a resident for Ohio state income tax purposes?
Resident status rules
Part-year resident status rules
Nonresident status rules
- Wages earned in Ohio.
- Ohio lottery winnings.
- Ohio casino gaming winnings.
- Ohio sports gaming winnings.
- Income or gain from Ohio property.
- Income or gain from a sole proprietorship doing business in Ohio.
- Income or gain from a pass-through entity doing business in Ohio.
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
What is Ohio’s standard deduction?
What is the Ohio state income tax deadline?
What else to know about Ohio state tax
- Ohio offers an online portal to help qualifying individuals file taxes online.
- Ohio has reciprocity with Indiana, Kentucky, West Virginia, Michigan and Pennsylvania. This means that nonresidents who live in these states but only receive wages from Ohio sources don’t need to file Ohio income taxes.
- Ohio school districts may also implement a school district tax that is separate from state and federal taxes. Use the state’s online search tool to find your school district and tax rate.
- The Ohio Department of Taxation runs a refund offset program, which means that the agency can divert all or a portion of a taxpayer’s tax refund to go toward unpaid taxes.
- If you want to know where your Ohio state tax refund is, you can easily check the status of your state refund.
Article sources
- 1. Ohio Department of Taxation. Who Must File. Accessed Jan 6, 2025.
- 2. Ohio Department of Taxation. 2024 Ohio IT 1040. Accessed Jan 6, 2025.
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