Ohio individual income tax

Last updated on March 31, 2023

Ohio imposes an individual income tax on both residents and nonresidents, calculated using their federal-adjusted gross income, with rates ranging from 2.765% to 3.99%.

April 18

Return due in 2023

3.99%

Top marginal tax rate

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Pay income tax online

Visit the official state government’s website to pay individual income tax online.

Visit TaxOhio
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What is Ohio income tax?

Individual income tax

Individual income tax is a type of direct tax levied by Ohio on individuals that meet the taxable criteria.

Taxable incomes

Ohio taxes incomes from wages, dividends, interests and capital gains.

Tax brackets

Ohio has 4 individual income tax brackets from 2.765% to 3.99%.

Standard deduction

Ohio doesn't have standard deduction.

Personal exemption

Ohio doesn't have personal exemption.

2022 tax rates

The following is the list of income tax rates for the tax year of 2022

Ohio taxable incomeTax rate
0 - $26,0500%
$26,051 - $46,1002.765%
$46,100- $92,1503.226%
$92,150 - $115,3003.688%
$115,300+3.99%

Individual income tax

The State of Ohio requires you to pay taxes if you are a resident (regardless of the whether they were earned within the state or not) or a non-resident that earns income from Ohio

Types of taxable incomes

The income types on which tax is levied are:

  • In Ohio, all types of income are generally subject to personal income tax unless they are specifically exempt by state law. This includes, but is not limited to, wages and salary, dividends, capital gains, royalties, and other types of income.

File return

To file a tax return in Ohio, taxpayers must complete and submit a tax return form. The tax return form requires taxpayers to report their taxable income and any credits or deductions they are eligible to claim. Taxpayers must also calculate their tax liability and pay any taxes owed by the due date.

  • You can file an extension in filing, in Ohio, only if you have a federal extension.

  • This extension doesn't extend the deadline for payment of taxes, it is only for filing returns. The state penalises late payment of taxes.

Due

quarterly or annually

Pay taxes

Taxes in Ohio are due by 18 April, 2023. Go to the official Ohio Department of Revenue website.

  • If your income is below $26,050, you don't have to pay any tax.

Type of tax

graduated tax

Due

quarterly or annually

Deductions

Tax deductions are a reduction in the amount of income that is subject to taxation. It allows taxpayers to lower the amount of taxable income they have, which in turn reduces the amount of tax they owe. Tax deductions are available for a wide range of expenses, such as charitable donations, mortgage interest, medical expenses, and business expenses.

Credits

A tax credit allows taxpayers to reduce the amount of taxes they are required to pay. This is different from a tax deduction, which reduces the amount of income that is subject to taxation. Tax credits are applied directly to the tax liability, while deductions are applied to the taxable income.

Exclusions

Tax exclusions are an amount of money or income that is not subject to taxation. This means that taxpayers do not have to pay taxes on this income.

Residency

Residency in Ohio refers to an individual's permanent home or place of residence in the state.

Ohio resident

An Ohio resident is someone who is domiciled in Ohio, or who maintains a permanent place of residence in the state.

Ohio part-year resident

An Ohio Part-Year Resident is someone who moved into or out of the state during the tax year.

  • Income earned while the individual was a resident of Ohio is subject to state taxes.

Ohio non-resident

An Ohio Nonresident is someone who does not have a permanent residence in the state.

  • Nonresidents who receive income from Ohio sources are required to pay Ohio taxes.

Frequently asked questions

Business entities in Ohio

There are several business entities in Ohio

Ohio LLC

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Why we like StartGlobal?

My genuine thoughts

Willy Justin

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StartGlobal: Legal + Taxes + Bookkeeping for solopreneurs

Product

For small businesses, managing taxes, accounting and everything legal is just a pain. Nobody wants to do it, but they have to. Instead of working with CPAs, attorneys and others separately, Start brings all of them under a single subscription. It’s just smooth.

Team

I know the team behind StartGlobal very well. It’s a very hardworking group of individuals who are genuinely passionate about small businesses. They are backed by successful founders like Balaji Srinivasan, Biz Stone(Twitter) and others.

Price

Getting a CPA or attorney is a matter of thousands of dollars. It’s just unfair to pay so much when you’re a small business. Start has a single subscription that covers it all. It is a definite money saver.

$599 one-time