Ohio Tax Brackets 2025
Ohio state income tax rates for tax year 2025 — 3 progressive brackets from 2.75% to 3.13%, with separate thresholds for single filers and married filing jointly. Source: Ohio Individual Income Tax — Annual Tax Rates.
Tax year
2025
Type
Progressive
Rate range
2.75%–3.13%
Brackets
3
Ohio state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $659 | 1.32% | $659 | 1.32% |
| $75,000 | $1,346 | 1.79% | $1,346 | 1.79% |
| $100,000 | $2,034 | 2.03% | $2,034 | 2.03% |
| $150,000 | $3,596 | 2.40% | $3,596 | 2.40% |
| $250,000 | $6,721 | 2.69% | $6,721 | 2.69% |
| $500,000 | $14,534 | 2.91% | $14,534 | 2.91% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | % |
| $26,050 – $100,000 | 2.75% |
| Over $100,000 | 3.13% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | % |
| $26,050 – $100,000 | 2.75% |
| Over $100,000 | 3.13% |
How Ohio tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $26,050 | % | $0 |
| $26,050 – $75,000 | 2.75% | $1,346 |
| Total Ohio tax | 1.79% eff. | $1,346 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Ohio's rates
Ohio finished a multi-year flattening in 2026: the former graduated schedule is now a single 2.75% rate on Ohio taxable nonbusiness income above $26,050, with the first $26,050 tax-free (House Bill 96, the FY2026–27 budget — the top rate stepped down 3.5% → 3.125% → 2.75% over 2024–2026). The table on this page covers state tax only: most Ohio cities and villages levy their own municipal income tax, typically 1%–2.5% (Columbus, Cleveland and Akron are 2.5%; Toledo is higher), withheld separately.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
With Ohio's state tax now flat, your municipal rate is often the bigger variable — two Ohio households with identical incomes can differ by thousands per year depending on city. Look up your municipality's exact rate with the Ohio Department of Taxation's 'The Finder' tool when comparing job offers or moves within Ohio.
View 2026 Ohio tax brackets for the latest rates.
Frequently asked questions
What are the Ohio tax brackets for 2025?
Ohio has 3 progressive brackets for 2025, ranging from 2.75% on the lowest bracket up to 3.13% on income above $100,000 (single filer). See the full table above for every rate and threshold.
What is the top Ohio income tax rate in 2025?
3.13%, applied to taxable income above $100,000 for single filers ($100,000 for married filing jointly).
How much Ohio state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $2,034 in Ohio state income tax for 2025 — an effective rate of 2.03%. Married filing jointly with the same income owes $2,034 (2.03% effective). Federal tax is separate.
Are Ohio 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Ohio bracket thresholds in effect for tax year 2025. For the latest, refer to Ohio Individual Income Tax — Annual Tax Rates (https://tax.ohio.gov/individual/resources/annual-tax-rates).
Is Ohio a flat-tax state now?
Effectively yes. Starting with tax year 2026, Ohio taxes nonbusiness income at a single 2.75% rate above a $26,050 zero bracket — House Bill 96 phased out the former 3.125% top bracket after 2025. A filer with $30,000 of Ohio taxable income pays 2.75% only on the $3,950 above $26,050 (about $109, before credits).
Explore more Ohio tax info
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