Ohio State Tax: Rates and Who Pays in 2025

Ohio state income tax rates

Ohio's state tax brackets depend on taxable income and residency status. The state has three tax rates: 0%, 2.75% and 3.5%, which apply to income earned in 2024 (reported on tax returns filed in 2025).

This tax system is progressive, which means that income can be taxed at multiple rates, depending on how much you make. For example, someone who made $125,000 of taxable income in 2024 would pay nothing on the first $26,050, 2.75% on the chunk between $26,051 and $100,000, and 3.5% on the rest.

» MORE: See what federal tax bracket you’re in

Do I have to pay Ohio state income tax?

You’ll likely have to file an Ohio state income tax return if: 

• You’re a resident or part-year resident of Ohio. 

• You have income from an Ohio-based source.

There are some exceptions to who needs to file an Ohio state income tax return. For example, taxpayers whose adjusted gross income (AGI) is below or equal to $0, or who have certain tax credits that exceed their tax liability, may not need to file. The Ohio Department of Taxation has more information on who needs to file an Ohio income tax return^[0]

» Still need to file? See our picks for the best tax software of 2025

Am I a resident for Ohio state income tax purposes?

Resident status rules

If you live in Ohio, whether you own your home or rent it, you are considered a resident or “domiciled” in the state. If you are temporarily away from your Ohio home, no matter the length, you are still considered an Ohio resident. 

Part-year resident status rules

Part-year residents in Ohio are considered to be those who live in Ohio for only part of the tax year, with the other part spent as a resident of another state. This could include those who have moved in or out of the state during the tax year. 

Nonresident status rules

Nonresidents of Ohio who have certain types of income from Ohio sources will need to file taxes. Ohio’s Department of Taxation defines those sources as the following:

• 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.

There is an exception for full-year nonresidents of reciprocal states, where the individual’s only source of Ohio income is wages. Residents of those reciprocal states — Indiana, Kentucky, West Virginia, Michigan and Pennsylvania — don’t have to file Ohio taxes. 

What is Ohio’s standard deduction?

While Ohio doesn’t have its own standard deduction, the state does allow for certain adjustments to income. There are specific deductions for military members, as well as education expenses, medical costs and contributions to certain Ohio state-sponsored investment plans. See the "Ohio Schedule of Adjustments" on the Ohio IT 1040 for more details^[0]

» MORE: Standard deduction and when to take it

What is the Ohio state income tax deadline?

The deadline for filing your Ohio state income tax was April 15, 2025. Ohio automatically extended the deadline to Oct. 15, 2025, if your federal tax extension request was approved. Any estimated taxes must still have been paid by the April 15 deadline to avoid late-filing penalties or interest.

What else to know about Ohio state tax