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The tables on this page are provided as a reference for taxpayers and tax preparers who are estimating the amount of tax due. These tables are also found in Ohio Revised Code section 5747.02.
Ohio's income tax rates have been gradually falling since 2005, when the 126th General Assembly enacted House Bill 66, scheduling five annual across-the-board income tax rate reductions of 4.2 percent each. Accordingly, for the 2008 taxable year, income tax rates were 16.8 percent lower than they had been for 2004, the year before H.B. 66 was enacted.
In 2009, state law was revised to temporarily postpone the fifth and final income tax rate reduction. As a result, the income tax rates used for 2008 will also apply to the 2009 and 2010 taxable years. The fifth and final rate reduction is now scheduled for 2011, when tax rates will be 21 percent lower across the board than they were for 2004.
Ohio individual income tax rates:
For taxable years beginning in 2004:
| Ohio Taxable Income | Tax Calculation |
| 0 – $5,000 | 0.743% of Ohio taxable income |
| $5,001 – $10,000 | $37.15 + 1.486% of excess of $5,000 |
| $10,001 – $15,000 | $111.45 + 2.972% of excess over $10,000 |
| $15,001 – $20,000 | $260.05 + 3.715% of excess over $15,000 |
| $20,001 – $40,000 | $445.80 + 4.457% of excess over $20,000 |
| $40,001 – $80,000 | $1,337.20 + 5.201% of excess over $40,000 |
| $80,001 – $100,000 | $3,417.60 + 5.943% of excess over $80,000 |
| $100,001 – $200,000 | $4,606.20 + 6.9% of excess over $100,000 |
| More than $200,000 | $11,506.20 + 7.5% 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 |
| $5,001 – $10,000 | $35.60 + 1.424% of excess of $5,000 |
| $10,001 – $15,000 | $106.80 + 2.847% of excess over $10,000 |
| $15,001 – $20,000 | $249.15 + 3.559% of excess over $15,000 |
| $20,001 – $40,000 | $427.10 + 4.27% of excess over $20,000 |
| $40,001 – $80,000 | $1,281.10 + 4.983% of excess over $40,000 |
| $80,001 – $100,000 | $3,274.30 + 5.693% of excess over $80,000 |
| $100,001 – $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 |
For taxable years beginning in 2006:
| Ohio Taxable Income | Tax Calculation |
| 0 – $5,000 | 0.681% of Ohio taxable income |
| $5,001 – $10,000 | $34.05 + 1.361% of excess of $5,000 |
| $10,001 – $15,000 | $102.10 + 2.722% of excess over $10,000 |
| $15,001 – $20,000 | $238.20 + 3.403% of excess over $15,000 |
| $20,001 – $40,000 | $408.35 + 4.083% of excess over $20,000 |
| $40,001 – $80,000 | $1,224.95 + 4.764% of excess over $40,000 |
| $80,001 – $100,000 | $3,130.55 + 5.444% of excess over $80,000 |
| $100,001 – $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 2007:
| Ohio Taxable Income | Tax Calculation |
| 0 – $5,000 | 0.649% of Ohio taxable income |
| $5,001 – $10,000 | $32.45 + 1.299% of excess of $5,000 |
| $10,001 – $15,000 | $97.40 + 2.598% of excess over $10,000 |
| $15,001 – $20,000 | $227.30 + 3.247% of excess over $15,000 |
| $20,001 – $40,000 | $389.65 + 3.895% of excess over $20,000 |
| $40,001 – $80,000 | $1,168.65 + 4.546% of excess over $40,000 |
| $80,001 – $100,000 | $2,987.05 + 5.194% of excess over $80,000 |
| $100,001 – $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 2008, 2009 and 2010:
| Ohio Taxable Income | Tax Calculation |
| 0 – $5,000 | 0.618% of Ohio taxable income |
| $5,001 – $10,000 | $30.90 + 1.236% of excess of $5,000 |
| $10,001 – $15,000 | $92.70 + 2.473% of excess over $10,000 |
| $15,001 – $20,000 | $216.35 + 3.091% of excess over $15,000 |
| $20,001 – $40,000 | $370.90 + 3.708% of excess over $20,000 |
| $40,001 – $80,000 | $1,112.50 + 4.327% of excess over $40,000 |
| $80,001 – $100,000 | $2,843.30 + 4.945% of excess over $80,000 |
| $100,001 – $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 2011:
| Ohio Taxable Income | Tax Calculation |
| 0 – $5,000 | 0.587% of Ohio taxable income |
| $5,001 – $10,000 | $29.35 plus 1.174% of excess over $5,000 |
| $10,001 – $15,000 | $88.05 plus 2.348% of excess over $10,000 |
| $15,001 – $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 |
| $20,001 – $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 |
| $40,001 – $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 |
| $80,001 – $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 |
| $100,001 – $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 |
| More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 |
