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Annual Tax Rates

Ohio Individual Income Tax Rates

The following are the Ohio individual income tax tables for 2008 through 2019. Please note that as of 2016, taxable business income is taxed at a flat rate of 3%.


Beginning with tax year 2019, Ohio's individual income tax brackets have been adjusted so that taxpayers with $21,750 or less of income are not subject to income tax. Also, the tax brackets have been indexed for inflation per Ohio Revised Code section 5747.025.

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

Individual income tax rates 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