Ohio Tax Calculator

Income Tax
0% – 3.50%
$0 on first $26,050
Sales Tax
7.24%
avg combined
Property Tax
1.53%
above average

Ohio Income Tax

Ohio has a graduated income tax with effective rates from 0% to 3.50%. Notably, the first $26,050 of taxable income is completely tax-free. Income from $26,050 to $100,000 is taxed at 2.75%, and income over $100,000 is taxed at 3.50%. Ohio eliminated its bottom brackets in recent years, significantly simplifying and reducing the tax.

Ohio Sales Tax

Ohio's state sales tax is 5.75%, with county sales taxes adding 0.75% to 2.25%. The average combined rate is approximately 7.24%. Groceries are exempt from state sales tax. Prescription drugs are exempt.

Ohio Property Tax

Ohio's effective property tax rate is approximately 1.53%, well above the national average. Rates vary significantly by county and school district. Some suburban Cleveland and Columbus areas have effective rates exceeding 2%.

Ohio Municipal Income Taxes

Ohio is one of the few states where cities levy their own income taxes. Most major Ohio cities impose municipal income taxes ranging from 1% to 3%:

  • Columbus — 2.50%
  • Cleveland — 2.50%
  • Cincinnati — 1.80%
  • Toledo — 2.50%
  • Dayton — 2.50%

These municipal taxes are in addition to the state income tax, making Ohio's total income tax burden higher than the state rate alone suggests. Most cities offer credits for taxes paid to other municipalities.

Ohio School District Income Taxes

Over 200 Ohio school districts impose an additional income tax ranging from 0.25% to 2%. This tax funds local schools and is separate from property tax. Between state, municipal, and school district taxes, some Ohio residents face a combined income tax rate of 6% or more.

Ohio Commercial Activity Tax (CAT)

Ohio replaced its corporate franchise tax and personal property tax on business equipment with the Commercial Activity Tax, which is a gross receipts tax of 0.26% on business gross receipts over $1 million. This tax applies to most businesses operating in Ohio.

Frequently Asked Questions

What is Ohio's income tax rate in 2026?
Ohio has a graduated income tax with rates from 0% to 3.5%. Income under $26,050 is tax-free. The remaining brackets are 2.75% ($26,050-$100,000) and 3.5% (over $100,000). Ohio significantly simplified its rates in recent years.
Does Ohio have local income taxes?
Yes. Over 600 Ohio municipalities impose local income taxes ranging from 0.5% to 3%. Cleveland, Columbus, and Cincinnati all charge about 2.5%. School district income taxes range from 0.5% to 2%. These local taxes significantly increase total burden.
What is Ohio's sales tax rate?
Ohio has a 5.75% state sales tax rate. Counties add up to 2.25%, bringing the average combined rate to approximately 7.24%. Most food for home consumption is exempt. Prescription drugs are exempt.
What is Ohio's property tax rate?
Ohio's effective property tax rate is approximately 1.53%, above the national average. Property is assessed at 35% of market value. The homestead exemption provides a $26,200 reduction in assessed value for seniors 65+ and disabled residents.
Does Ohio tax retirement income?
Ohio provides a retirement income credit of up to $200. Social Security benefits are fully exempt. Military retirement pay is also exempt. Other retirement income is taxed at regular rates but benefits from the $26,050 zero-bracket amount.