Ohio Tax Brackets 2025
Ohio state income tax rates for tax year 2025 — 3 progressive brackets from 2.75% to 3.5%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2.75%–3.5%
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 | $3,784 | 2.52% | $3,784 | 2.52% |
| $250,000 | $7,284 | 2.91% | $7,284 | 2.91% |
| $500,000 | $16,034 | 3.21% | $16,034 | 3.21% |
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 | 3.5% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | % |
| $26,050 – $100,000 | 2.75% |
| Over $100,000 | 3.5% |
About Ohio's 2025 rates
Ohio also allows many municipalities to levy their own income taxes, typically ranging from 1% to 3%. Ohio does not tax Social Security benefits at the state level.
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 3.5% 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?
3.5%, 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.