Taxes in Ohio
Ohio State Tax Quick Facts
- Income tax: 0% - 3.75%
- Local income tax: 0% - 3%
- Sales tax: 5.75% - 8%
- Property tax: 1.53% average effective rate
- Gas tax: 38.50 cents per gallon of regular gasoline and 47.00 cents per gallon of diesel
Starting in 2005, Ohio’s state income taxes saw a gradual decrease each year. For the 2023 tax year, which you file in 2024, the top rate is 3.75%. Alone, that would place Ohio at the lower end of states with an income tax, but many Ohio municipalities also charge income taxes, some as high as 3%.
Similarly, Ohio’s statewide sales tax rate is 5.75%, but when combined with county sales tax rates ranging from 0% up to 2.25%, the total average rate is 7.252%. In all, the state and local tax burden for the average Ohio taxpayer is slightly above the national average, but that burden varies depending on what city and county a taxpayer calls home.
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Ohio Income Taxes
Like the federal government, Ohio collects taxes based on income “brackets.” That is, the higher a taxpayer’s income, the higher rate the person pays. These rates vary from half a percent of taxable income, up to 3.75%. The table below shows the marginal rate paid on taxable income for filers in Ohio.
Income Tax Brackets
- All Filers
All Filers | |
Ohio Taxable Income | Rate |
---|---|
$0 - $26,050 | 0.000% |
$26,050 - $100,000 | 2.75% |
Over $100,000 | 3.50% |
These are rates on taxable income, which is lower than a taxpayer’s actual income. This is because of the existence of deductions and exemptions. State income taxes in Ohio are based off of your federal adjusted gross income, which incorporates certain federal deductions. Ohio taxpayers cannot claim separate itemized deductions on their state tax returns.
In Ohio, filers can claim an additional exemption (for dependent children and persons other than the taxpayer and spouse to whom the taxpayer provides support and claims on the federal tax return) of between $1,850 and $2,350, depending on income level. Individuals making $40,000 or less are eligible for the full exemption of $2,350. Those making more than $80,000 can claim an exemption of $1,850. Earners between those two values are eligible for an exemption of $2,100.
Ohio Municipal Income Taxes
Many municipalities in Ohio collect income taxes of their own, with rates as high as 3% in some areas. Below are the municipal tax rates for Ohio’s largest cities, as well as the rates for every school district that collects an income tax. These are all assessed at a flat rate, based on the taxable income used for Ohio state taxes.
Local Income Tax Brackets(Updated January 2022)
County | Tax Rate |
---|---|
Adams County | 7.25% |
Allen County | 7.25% |
Ashland County | 7.25% |
Ashtabula County | 7.25% |
Athens County | 7.25% |
Auglaize County | 7.25% |
Belmont County | 7.25% |
Brown County | 7.25% |
Butler County | 7.8% |
Carroll County | 7.25% |
Champaign County | 7.25% |
Clark County | 7.5% |
Clermont County | 7.8% |
Clinton County | 7.25% |
Columbiana County | 7.5% |
Coshocton County | 7.75% |
Crawford County | 7.25% |
Cuyahoga County | 8% |
Darke County | 7.25% |
Defiance County | 7.25% |
Delaware County | 7.5% |
Erie County | 7.25% |
Fairfield County | 7.5% |
Fayette County | 7.25% |
Franklin County | 7.75% |
Fulton County | 7.25% |
Gallia County | 7.25% |
Geauga County | 7.25% |
Greene County | 7.5% |
Guernsey County | 7.75% |
Hamilton County | 7.8% |
Hancock County | 7.25% |
Hardin County | 7.25% |
Harrison County | 7.25% |
Henry County | 7.75% |
Highland County | 7.25% |
Hocking County | 7.25% |
Holmes County | 7.75% |
Huron County | 7.25% |
Jackson County | 7.25% |
Jefferson County | 7.25% |
Knox County | 7.75% |
Lake County | 8% |
Lawrence County | 7.25% |
Licking County | 7.75% |
Logan County | 7.25% |
Lorain County | 8% |
Lucas County | 7.75% |
Madison County | 7.5% |
Mahoning County | 7.5% |
Marion County | 7.25% |
Medina County | 8% |
Meigs County | 7.25% |
Mercer County | 7.25% |
Miami County | 7.5% |
Monroe County | 7.25% |
Montgomery County | 7.5% |
Morgan County | 7.25% |
Morrow County | 7.25% |
Muskingum County | 7.75% |
Noble County | 7.25% |
Ottawa County | 7.75% |
Paulding County | 7.25% |
Perry County | 7.25% |
Pickaway County | 7.5% |
Pike County | 7.25% |
Portage County | 7.5% |
Preble County | 7.5% |
Putnam County | 7.25% |
Richland County | 7.25% |
Ross County | 7.25% |
Sandusky County | 7.25% |
Scioto County | 7.25% |
Seneca County | 7.25% |
Shelby County | 7.25% |
Stark County | 7.5% |
Summit County | 8% |
Trumbull County | 7.5% |
Tuscarawas County | 7.75% |
Union County | 7.5% |
Van Wert County | 7.25% |
Vinton County | 7.25% |
Warren County | 7.5% |
Washington County | 7.25% |
Wayne County | 7% |
Williams County | 7.25% |
Wood County | 7.75% |
Wyandot County | 7.25% |
Ohio Sales Tax
The statewide sales tax rate in Ohio is 5.75%, but Ohio counties collect their own sales taxes, between 0% and 2.25%. That means the lowest rate possible is 5.75% and the highest possible rate is 8%.
While those taxes apply to nearly every product that can be bought, there are some exceptions. For example, there is no sales tax on newspapers, prescription drugs, property used for agricultural production (a tractor, for example) or utilities such as gas, water and electricity. Food is also exempt from sales tax, so long as it is not prepared for on-site consumption (at a restaurant, for example).
Ohio Alcohol and Tobacco Tax
Ohio also collects additional excise taxes on alcohol and tobacco. It has a beer excise tax of 18 cents per gallon. The tobacco tax is currently $1.60 per pack of 20.
Ohio Property Tax
According to the Ohio Department of Taxation, the property tax is the oldest tax in Ohio, dating back in its current form to 1825. Ohio’s average effective property tax rate is 1.53%, making it the 10th-highest in the country. However, since this tax is primarily collected at the county level, that rate will vary depending on where you live.
While Ohio’s property tax may be above national average, its rates remain lower than many of the surrounding Midwest states. If you would like to refinance your home or you are looking to move to the Buckeye state, our Ohio mortgage guide has all the essential information about getting a mortgage in the state.
Ohio Gas Tax
Regular gasoline is taxed at a rate of 38.50 cents per gallon in Ohio. Taxes on diesel gas are 47.00 cents per gallon.
Ohio Estate Tax
As of January 1, 2013, there has been no estate tax in Ohio. For the estates of persons who died prior to that date, however, the prior tax may still be due.
- Ohio is nicknamed the Buckeye State after the Ohio buckeye tree native to the region.
- “Ohio” comes from the Iroquois word meaning “great river.” The Ohio River is the largest tributary to the Mississippi river.
- Ohio Stadium, home of the Ohio State Buckeye football team, has a capacity of 104,944 spectators. This makes it the fifth largest sports stadium in the country.