Ohio

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By the Numbers

Personal Income Tax Features
Range of Tax Rates 0.528% - 5.333%
Standard Deduction
  • None
  • Personal Exemption $1,700 (2014)
    Dependent Exemption $1,700 (2014)
    Earned Income Tax Credit (EITC) 10% Nonrefundable capped
  • Notable exclusion for business income
  • Corporate Income Tax Features
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting N/A
    Apportionment Factor (Payroll) N/A
    Apportionment Factor (Property) N/A
    Apportionment Factor (Sales) 20%
    Sales Tax Features
    State Sales Tax Rate 5.75%
    Average Local Sales Tax Rate 1.35%
    Average Combined State & Local Sales Tax Rate 7.10%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 68 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Vendor Compensation available without ceiling
  • Sales tax applies to some digital goods and services
  • Property Tax Features
  • Homestead exemption reduces residential property taxes by 12.5%.
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
  • Other Tax & Revenue Features
    Gasoline Tax Rate (per gallon) $0.28
    Diesel Tax Rate (per gallon) $0.28
    Cigarette Tax Rate (per pack) $1.25
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $203 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015


    RESOURCES


    State Tax & Revenue Information

    Tax Expenditure Reports

    State Statutes & Legislation

    State Tax Forms

    State Legislative Summaries
    • None



    ORGANIZATIONS