2024 Ohio income-tax brackets.
OfficialOrdinary nonbusiness income schedule after exemptions. Each taxable band uses its published base tax plus the marginal percentage of income over its lower boundary. Crossing $26,050 therefore introduces base tax; do not sum a zero-rate first band as if this were a continuous federal schedule. Business income is separate.
Single
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $26,050 | 0.000% | $0.00 |
| Over $26,050 to $100,000 | 2.750% | $360.69 |
| Over $100,000 | 3.500% | $2,394.32 |
Married filing jointly
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $26,050 | 0.000% | $0.00 |
| Over $26,050 to $100,000 | 2.750% | $360.69 |
| Over $100,000 | 3.500% | $2,394.32 |
Head of household
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $26,050 | 0.000% | $0.00 |
| Over $26,050 to $100,000 | 2.750% | $360.69 |
| Over $100,000 | 3.500% | $2,394.32 |
Married filing separately
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $26,050 | 0.000% | $0.00 |
| Over $26,050 to $100,000 | 2.750% | $360.69 |
| Over $100,000 | 3.500% | $2,394.32 |
- Ohio Revised Code §5747.02§5747.02(A)(3), 2024, 2025, and 2026 and thereafter; base-tax amounts are part of the schedule
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 3.990% | Official |
| 2022 | 3.990% | Official |
| 2023 | 3.750% | Official |
| 2024 | 3.500% | Official |
| 2025 | 3.125% | Official |
| 2026 | 2.750% | Official |
| 2027 | 2.750% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.