Ohio Income Tax Rate 2024 - 2025
Ohio state income tax rate table for the 2024 - 2025 filing season has three income tax brackets with OH tax rates of 0%, 2.75%, and 3.5% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses.
The top Ohio tax rate has decreased to 3.5% from a high of 4.997% just a few year ago. Tax brackets continue to merge reducing the total number of brackets from a high of nine down to three this year. The Ohio legislature has indicated its intention to phase out individual income taxes, with discussions pointing to a target date of 2030 for achieving this goal.
Ohio income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Ohio income tax rate is for the number of income tax brackets and the top income tax rate to remain unchanged at 3.5%.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $26,050 | 0% |
| $26,051 | to | $100,000 | 2.75% |
| $100,001 | to | ∞ | 3.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $26,050 | 0% |
| $26,051 | to | $100,000 | 2.75% |
| $100,001 | to | ∞ | 3.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $26,050 | 0% |
| $26,051 | to | $100,000 | 2.75% |
| $100,001 | to | ∞ | 3.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $26,050 | 0% |
| $26,051 | to | $100,000 | 2.75% |
| $100,001 | to | ∞ | 3.5% |
Source: 2024 Ohio Tax Rate Schedule, published by the Ohio Department of Taxation.
Please reference the Ohio tax forms and instructions booklet published by the Ohio Department of Taxation to determine if you owe state income tax or are due a state income tax refund. Ohio income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the OH tax rate or tax brackets. The Ohio income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Ohio Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for Ohio, we can see that Ohio collects individual income taxes similarly for Single and Married filing statuses, for example. We can also see the progressive nature of Ohio state income tax rates from the lowest OH tax rate bracket of 0% to the highest OH tax rate bracket of 3.5%.
For single taxpayers living and working in the state of Ohio:
- Tax rate of 0% on the first $26,050 of taxable income.
- Tax rate of 2.75% on taxable income between $26,051 and $100,000.
- Tax rate of 3.5% on taxable income over $100,000.
For married taxpayers living and working in the state of Ohio:
- Tax rate of 0% on the first $26,050 of taxable income.
- Tax rate of 2.75% on taxable income between $26,051 and $100,000.
- Tax rate of 3.5% on taxable income over $100,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the OH tax rates remain the same. Notice also that the Ohio income tax brackets for Single, Married Filing Jointly, Head of Household, and Married Filing Separately are all the same for the state of Ohio.
Last updated: December 5, 2024
References:
- Ohio Individual Income Tax Rates. Ohio Department of Taxation, State of Ohio. Retrieved December 5, 2024.
- Section 5747.02 Tax rates. Legislative Service Commission, Ohio Revised Code. Retrieved December 5, 2024.
- Ohio is ready to eliminate the income tax. State Representative Adam Mathews, Dayton Daily News. Retrieved December 5, 2024.
- Tax Impact of Ohio's 2024-2025 Fiscal Year Budget. Melissa G Dunham, Tax Advisor. Retrieved December 5, 2024.
- Ohio State and Local Tax Update: Budget Bill 2024-2025. Meaden & Moore. Retrieved December 5, 2024.
- Ohio law reduces personal income tax rates retroactive to January 1, 2023. Ernst & Young. Tax News Update, August 7, 2023. Retrieved December 5, 2024.