Ohio Department of Taxation Estate Tax

Table of Contents

The Ohio estate tax was enacted in 1968 to replace a state inheritance tax, but its roots can be traced back to 1893, when an inheritance tax was enacted during the McKinley administration.

Under current law, the estates of residents with a net taxable value of $338,333 or less are effectively exempt from payment of the tax. A 6 percent tax rate applies to any net taxable value above that mark, up to $500,000. A 7 percent rate applies to any net taxable value over $500,000.

For more information on the tax, see the options below.

 

• Annual report ^(PDF) — The estate tax chapter from the Ohio Department of Taxation's annual report is here.
• Forms — The estate tax return and instructions (ET 2) and all other estate tax forms are here.
• Frequently asked questions — Answers to the most common questions about this tax are located here.
• Information releases — These releases are technical advisories that offer detailed explanations of the laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.
• Interest Rates —  The interest rate that applies to overdue taxes changes each year. This page has the latest information.
• Estate Tax Interest Calculator
• Contact Us