Ohio Individual Income Tax Rates
For taxable years beginning in 2019:
| Ohio Taxable Income | Tax Calculation |
|
0 - $21,750 |
0.000% |
|
$21,751 - $43,450 |
$310.47 + 2.850% of excess over $21,750 |
|
$43,450 - $86,900 |
$928.92 + 3.326% of excess over $43,450 |
|
$86,900 - $108,700 |
$2,374.07 + 3.802% of excess over $86,900 |
|
$108,700 - $217,400 |
$3,202.91 + 4.413% of excess over $108,700 |
|
more than $217,400 |
$7,999.84 + 4.797% of excess over $217,400 |
For taxable years beginning in 2018:
| Ohio Taxable Income | Tax Calculation |
|
$0 - $10,850 |
0.000% |
|
$10,851 - $16,300 |
$80.56 +1.980% of excess over $10,851 |
|
$16,300 - $21,750 |
$188.47 + 2.476% of excess over $16,300 |
|
$21,750 - $43,450 |
$323.41 + 2.969% of excess over $21,750 |
|
$43,450 - $86,900 |
$967.68 + 3.465% of excess over $43,450 |
|
$86,900 - $108,700 |
$2,473.22 + 3.960% of excess over $86,900 |
|
$108,700 - $217,400 |
$3,336.50 + 4.597% of excess over $108,700 |
|
More than $217,400 |
$8,333.44 + 4.997% of excess of $217,400 |
For taxable years beginning in 2017:
| Ohio Taxable Income | Tax Calculation |
|
0 – $10,650 |
0.000% |
|
$10,651 - $16,000 |
$79.08 + 1.980% of excess over $10,650 |
|
$16,000 – $21,350 |
$185.01 + 2.476% of excess over $16,000 |
|
$21,350 – $42,650 |
$317.48 + 2.969% of excess over $21,350 |
|
$42,650 - $85,300 |
$949.88 + 3.465% of excess over $42,650 |
|
$85,300 – $106,650 |
$2,427.70 + 3.960% of excess over $85,300 |
|
$106,650 – $213,350 |
$3,273.16 + 4.597% of excess over $106,650 |
|
More than $213,350 |
$8,178.16 + 4.997% of excess over $213,350 |
For taxable years beginning in 2016:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,250 |
0.495% |
|
$5,250– $10,500 |
$25.99+ .990% of excess over $5,250 |
|
$10,500 – $15,800 |
$77.97+ 1.980% of excess over $10,500 |
|
$15,800 – $21,100 |
$182.91 + 2.476% of excess over $15,800 |
|
$21,100 – $42,100 |
$314.14 + 2.969% of excess over $21,100 |
|
$42,100 – $84,200 |
$937.63 + 3.465% of excess over $42,100 |
|
$84,200 – $105,300 |
$2,396.40 + 3.960% of excess over $84,200 |
|
$105,300 – $210,600 |
$3,231.96 + 4.597% of excess over $105,300 |
|
More than $210,600 |
$8,072.60 + 4.997% of excess over $210,600 |
Note: The brackets listed for 2016 reflect the annual adjustment that was made in July 2016.
For taxable years beginning in 2015:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,200 |
0.495% |
|
$5,200– $10,400 |
$25.74+ .990% of excess over $5,200 |
|
$10,400 – $15,650 |
$77.22+ 1.980% of excess over $10,400 |
|
$15,650 – $20,900 |
$181.17 + 2.476% of excess over $15,650 |
|
$20,900 – $41,700 |
$311.16 + 2.969% of excess over $20,900 |
|
$41,700 – $83,350 |
$928.71 + 3.465% of excess over $41,700 |
|
$83,350 – $104,250 |
$2,371.88 + 3.960% of excess over $83,350 |
|
$104,250 – $208,500 |
$3,199.52 + 4.597% of excess over $104,250 |
|
More than $208,500 |
$7,991.89 + 4.997% of excess over $208,500 |
For taxable years beginning in 2014:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,200 |
0.528% |
|
$5,200– $10,400 |
$27.46+ 1.057% of excess over $5,200 |
|
$10,400 – $15,650 |
$82.42+ 2.113% of excess over $10,400 |
|
$15,650 – $20,900 |
$193.35 + 2.642% of excess over $15,650 |
|
$20,900 – $41,700 |
$332.06 + 3.169% of excess over $20,900 |
|
$41,700 – $83,350 |
$991.21 + 3.698% of excess over $41,700 |
|
$83,350 – $104,250 |
$2,531.43 + 4.226% of excess over $83,350 |
|
$104,250 – $208,500 |
$3,414.66 + 4.906% of excess over $104,250 |
|
More than $208,500 |
$8,529.17 + 5.333% of excess over $208,500 |
Note: The brackets listed for 2014 reflect the annual adjustment that was made in July 2014 and reflect a 10.0 percent reduction compared to tax year 2012.
For taxable years beginning in 2013:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,200 |
0.537% |
|
$5,200– $10,400 |
$27.92+ 1.074% of excess over $5,200 |
|
$10,400 – $15,650 |
$83.77+ 2.148% of excess over $10,400 |
|
$15,650 – $20,900 |
$196.54 + 2.686% of excess over $15,650 |
|
$20,900 – $41,700 |
$337.56 + 3.222% of excess over $20,900 |
|
$41,700 – $83,350 |
$1,007.74 + 3.760% of excess over $41,700 |
|
$83,350 – $104,250 |
$2,573.78 + 4.296% of excess over $83,350 |
|
$104,250 – $208,500 |
$3,471.64 + 4.988% of excess over $104,250 |
|
More than $208,500 |
$8,671.63 + 5.421% of excess over $208,500 |
Note: The brackets listed for 2013 reflect the annual adjustment that was made in July 2013.
For taxable years beginning in 2012:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,200 |
0.587% |
|
$5,200– $10,400 |
$30.52+ 1.174% of excess over $5,200 |
|
$10,400 – $15,650 |
$91.57+ 2.348% of excess over $10,400 |
|
$15,650 – $20,900 |
$214.84 + 2.935% of excess over $15,650 |
|
$20,900 – $41,700 |
$368.93 + 3.521% of excess over $20,900 |
|
$41,700 – $83,350 |
$1,101.30 + 4.109% of excess over $41,700 |
|
$83,350 – $104,250 |
$2,812.70 + 4.695% of excess over $83,350 |
|
$104,250 – $208,500 |
$3,793.96 + 5.451% of excess over $104,250 |
|
More than $208,500 |
$9,476.63 + 5.925% of excess over $208,500 |
For taxable years beginning in 2011:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,100 |
0.587% |
|
$5,100 – $10,200 |
$29.94 + 1.174% of excess over $5,100 |
|
$10,200 – $15,350 |
$89.81 + 2.348% of excess over $10,200 |
|
$15,350 – $20,450 |
$210.73 + 2.935% of excess over $15,350 |
|
$20,450 – $40,850 |
$360.42 + 3.521% of excess over $20,450 |
|
$40,850 – $81,650 |
$1,078.70 + 4.109% of excess over $40,850 |
|
$81,650 – $102,100 |
$2,755.17 + 4.695% of excess over $81,650 |
|
$102,100 – $204,200 |
$3,715.30 + 5.451% of excess over $102,100 |
|
More than $204,200 |
$9,280.77 + 5.925% of excess over $204,200 |
For taxable years beginning in 2010:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,050 |
0.618% of Ohio taxable income |
|
$5,050 – $10,100 |
$31.21 + 1.236% of excess of $5,050 |
|
$10,100 – $15,150 |
$93.63 + 2.473% of excess over $10,100 |
|
$15,150 – $20,200 |
$218.52 + 3.091% of excess over $15,150 |
|
$20,200 – $40,350 |
$374.62 + 3.708% of excess over $20,200 |
|
$40,350 – $80,700 |
$1,121.78 + 4.327% of excess over $40,350 |
|
$80,700 – $100,900 |
$2,867.72 + 4.945% of excess over $80,700 |
|
$100,900 – $201,800 |
$3,866.61 + 5.741% of excess over $100,900 |
|
More than $201,800 |
$9,659.28 + 6.24% of excess over $201,800 |
For taxable years beginning in 2008 and 2009:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,000 |
0.618% of Ohio taxable income |
|
$5,000 – $10,000 |
$30.90 + 1.236% of excess of $5,000 |
|
$10,000 – $15,000 |
$92.70 + 2.473% of excess over $10,000 |
|
$15,000 – $20,000 |
$216.35 + 3.091% of excess over $15,000 |
|
$20,000 – $40,000 |
$370.90 + 3.708% of excess over $20,000 |
|
$40,000 – $80,000 |
$1,112.50 + 4.327% of excess over $40,000 |
|
$80,000 – $100,000 |
$2,843.30 + 4.945% of excess over $80,000 |
|
$100,000 – $200,000 |
$3,832.30 + 5.741% of excess over $100,000 |
|
More than $200,000 |
$9,573.30 + 6.24% of excess over $200,000 |
For taxable years beginning in 2007:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,000 |
0.649% of Ohio taxable income |
|
$5,000 – $10,000 |
$32.45 + 1.299% of excess of $5,000 |
|
$10,000 – $15,000 |
$97.40 + 2.598% of excess over $10,000 |
|
$15,000 – $20,000 |
$227.30 + 3.247% of excess over $15,000 |
|
$20,000 – $40,000 |
$389.65 + 3.895% of excess over $20,000 |
|
$40,000 – $80,000 |
$1,168.65 + 4.546% of excess over $40,000 |
|
$80,000 – $100,000 |
$2,987.05 + 5.194% of excess over $80,000 |
|
$100,000 – $200,000 |
$4,025.85 + 6.031% of excess over $100,000 |
|
More than $200,000 |
$10,056.85 + 6.555% of excess over $200,000 |
For taxable years beginning in 2006:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,000 |
0.681% of Ohio taxable income |
|
$5,000 – $10,000 |
$34.05 + 1.361% of excess of $5,000 |
|
$10,000 – $15,000 |
$102.10 + 2.722% of excess over $10,000 |
|
$15,000 – $20,000 |
$238.20 + 3.403% of excess over $15,000 |
|
$20,000 – $40,000 |
$408.35 + 4.083% of excess over $20,000 |
|
$40,000 – $80,000 |
$1,224.95 + 4.764% of excess over $40,000 |
|
$80,000 – $100,000 |
$3,130.55 + 5.444% of excess over $80,000 |
|
$100,000 – $200,000 |
$4,219.35 + 6.32% of excess over $100,000 |
|
More than $200,000 |
$10,539.35 + 6.87% of excess over $200,000 |
For taxable years beginning in 2005:
| Ohio Taxable Income | Tax Calculation |
|
0 – $5,000 |
0.712% of Ohio taxable income |
|
$5,000 – $10,000 |
$35.60 + 1.424% of excess of $5,000 |
|
$10,000 – $15,000 |
$106.80 + 2.847% of excess over $10,000 |
|
$15,000 – $20,000 |
$249.15 + 3.559% of excess over $15,000 |
|
$20,000 – $40,000 |
$427.10 + 4.27% of excess over $20,000 |
|
$40,000 – $80,000 |
$1,281.10 + 4.983% of excess over $40,000 |
|
$80,000 – $100,000 |
$3,274.30 + 5.693% of excess over $80,000 |
|
$100,000 – $200,000 |
$4,412.90 + 6.61% of excess over $100,000 |
|
More than $200,000 |
$11,022.90 + 7.185% of excess over $200,000 |