Tax Guide » State Taxes » U.S. Map » Ohio
Ohio income tax rates have been gradually falling since 2005. The top rate for 2010 is 6.24 percent. More on the Buckeye State's taxes can be found in the tabbed pages below.
Personal income tax
- Ohio collects income taxes from its residents at the following rates:
-- 0.618 percent on the first $5,050 of taxable income;
-- 1.236 percent on taxable income between $5,051 and $10,100;
-- 2.473 percent on taxable income between $10,101 and $15,150;
-- 3.091 percent on taxable income between $15,151 and $20,200;
-- 3.708 percent on taxable income between $20,201 and $40,350;
-- 4.327 percent on taxable income between $40,351 and $80,700;
-- 4.945 percent on taxable income between $80,701 and $100,900;
-- 5.741 percent on taxable income between $100,901 and $201,800;
-- 6.240 percent on taxable income of $201,801 and above.
- Ohio state tax returns are due April 15, or the next business day if that date falls on a weekend or holiday.
- Several cities also levy municipal income taxes. Forms for these can be found on the Ohio tax website.
- Ohio also has a school district income tax, a levy that is separate from federal, state and municipal income taxes. School district income taxes are collected through employer withholding, individual quarterly estimated payments and annual returns. The money is earmarked specifically to support school districts. You can find your school district's income tax rate using the online search tool. If you lived in a school district that collects an income tax at any time during the tax year, you must file an Ohio form SD 100 (form and instructions).
Personal and real property taxes
- Ohio's tangible personal property tax has been phased out for general business filers. No annual or new taxpayer returns are required to be filed for tax years 2009 and thereafter. The exceptions to the phase-out, who continue to be subject to the tax, are telephone and inter-exchange telecommunications companies, or entities leasing property to telephone and inter-exchange telecommunications companies.
- The state's Property Tax Administration Fund was created to cover the costs the Department of Taxation incurs in administering local property tax programs. The fund is used to pay the operating costs of the divisions involved in overseeing real property taxation, administering the personal property taxes of public utilities and inter-county corporations and expanding audit capacity for personal property taxes.
- Current state law requires each county auditor to reduce, or roll back by 10 percent, all nonbusiness real property taxes charged. In addition, county auditor must further reduce the real property tax on owner-occupied property by 2.5 percent. Owner-occupants who are age 65 or older or who are permanently and totally disabled may qualify for an additional reduction in their real property taxes by applying for a homestead exemption. Local governments are fully reimbursed from the state general revenue fund for these tax reductions.
Inheritance and estate taxes
- Ohio has no inheritance tax.
- Ohio does impose a graduated tax on the transfer of assets of an estate. The rates range from 2 percent on the first $40,000 to 7 percent on the amount in excess of $500,000. A $13,900 credit is allowed. Spouses are exempt.
- Ohio previously levied an additional or pick-up tax, which was the difference between the federal credit for state death taxes and the amount of the basic Ohio estate tax paid. Changes made to the federal estate tax repealed the federal credit allowed for state death taxes for dates of death occurring on or after Jan. 1, 2005. In view of that federal legislation, the Ohio Additional Tax on estates is constructively repealed for decedents' dates of death occurring on or after July 1, 2005.
Other Ohio tax facts
- The Ohio Department of Taxation offers numerous online options to Buckeye State residents, including online filing of state income as well as school district income tax returns.
- Ohio taxpayers can go online to check the status of their refunds.
- You can let Ohio officials know by e-mail of any suspected tax fraud at the state's special Web page.
For more information, contact the Ohio Department of Taxation at (800) 282-1780 or visit its website.To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.
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