Ohio (OH) Tax Rates — 2026
Income Tax
3.5%
Sales Tax
7.24%
Property Tax
1.53%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $26,050 | 0% |
| $26,050 | $100,000 | 2.75% |
| $100,000 | and above | 3.5% |
Standard Deduction: N/A (uses personal exemptions or credits instead)
Sales Tax
State Rate5.75%
Avg Local Rate1.49%
Combined Rate7.24%
Groceries: Exempt
+0.67% vs national avg
Property Tax
Effective Rate1.53%
Median Annual Tax$2,447
+0.46% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsPARTIAL
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: NO
Corporate Tax
Corporate Income Tax: None
Additional Notes
Ohio has no standard deduction and uses personal exemptions. The first $26,050 of income is tax-free. No corporate income tax — uses a Commercial Activity Tax (CAT) on gross receipts. Retirement income credit of up to $200 per person available.
Compare with another state:
Sources: Ohio Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.