Tax year 2025Last verified
Ohio Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
3.125%
Lowest 2.75%
Tax on $100,000, 2025
$2,310
Single filer, standard deduction
Rank in 2025
12th
of 51 jurisdictions, lowest tax first
Change to 2026
+$4
on $100,000, now 12th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Ohio page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 3.125% | 2.75% |
| Number of brackets | Single | 3 brackets | 2 brackets |
| Personal exemption | Single | $2,400 | $1,900 |
| Number of brackets | Married filing jointly | 3 brackets | 2 brackets |
| Personal exemption | Married filing jointly | $4,800 | $3,800 |
| Number of brackets | Married filing separately | 3 brackets | 2 brackets |
| Personal exemption | Married filing separately | $2,400 | $1,900 |
| Number of brackets | Head of household | 3 brackets | 2 brackets |
| Personal exemption | Head of household | $2,400 | $1,900 |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Ohio published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Personal exemption $2,400| Taxable income | Marginal rate |
|---|---|
| $0 – $26,049 | 0% |
| $26,050 – $99,999 | 2.75% |
| $100,000 and above | 3.125% |
Married filing jointly
Standard deduction None · Personal exemption $4,800| Taxable income | Marginal rate |
|---|---|
| $0 – $26,049 | 0% |
| $26,050 – $99,999 | 2.75% |
| $100,000 and above | 3.125% |
Married filing separately
Standard deduction None · Personal exemption $2,400| Taxable income | Marginal rate |
|---|---|
| $0 – $26,049 | 0% |
| $26,050 – $99,999 | 2.75% |
| $100,000 and above | 3.125% |
Head of household
Standard deduction None · Personal exemption $2,400| Taxable income | Marginal rate |
|---|---|
| $0 – $26,049 | 0% |
| $26,050 – $99,999 | 2.75% |
| $100,000 and above | 3.125% |
What 2025 cost at each income
Ohio tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $935 | $938 | +$4 |
| $75,000 | $1,622 | $1,626 | +$4 |
| $100,000 | $2,310 | $2,313 | +$4 |
| $150,000 | $3,882 | $3,688 | −$193 |
| $250,000 | $7,007 | $6,438 | −$568 |
| $500,000 | $14,819 | $13,313 | −$1,506 |
| $1,000,000 | $30,444 | $27,063 | −$3,381 |
Ohio against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Michigan | $4,004 |
| Pennsylvania | $3,070 |
| West Virginia | $3,885 |
| Kentucky | $3,869 |
| Indiana | $2,970 |
Other tax years
- 2026 (current)
- 2025
Sources for Ohio, 2025
Sources
- 1.Ohio Department of TaxationState revenue department2025 Ohio IT 1040 Instructions (Individual Income Tax booklet)Retrieved · Prints the 2025 rate table ($342.00 + 2.750%; $2,394.32 + 3.125%) and the exemption table ($2,400 / $2,150 / $1,900 / $0 at $750,000).
- 2.Ohio Department of TaxationState revenue departmentAnnual Tax RatesRetrieved · Independent confirmation of the 2025 schedule on the Department's rate history page.
- 3.Ohio Laws and Administrative Rules (Legislative Service Commission)State statuteOhio Revised Code 5747.02 - Tax ratesRetrieved · Division (A)(3)(b) states the 2025 schedule verbatim.
- 4.Ohio Laws and Administrative Rules (Legislative Service Commission)State statuteOhio Revised Code 5747.025 - Personal exemptionsRetrieved · Three-tier exemption keyed to modified AGI, indexed each August; no exemption at MAGI of $750,000+ (2025) or $500,000+ (2026 and after).
- 5.Central Collection Agency (City of Cleveland Division of Taxation)GovernmentCCA Tax RatesRetrieved · Rate table for 350 CCA member municipalities and JEDDs; Cleveland 2.50%.
- 6.Ohio Laws and Administrative Rules (Legislative Service Commission)State statuteOhio Revised Code 718.04Retrieved · "no municipal corporation shall levy a tax on income at a rate in excess of one per cent without having obtained the approval of the excess by a majority of the electors".
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- Ohio's exemption amount varies with modified AGI; only one tier is stored, so tax for higher-income filers is understated.
- Ohio's Business Income Deduction (first $250,000 of business income excluded, remainder taxed at a flat 3%) is not modelled.
- Ohio's joint filing credit, low-income credit and retirement income credit are not modelled.
- Municipal and school district income taxes are shown but are not included in the headline state figure.
- Ohio publishes its bracket table as base tax plus a rate on the excess; the base amounts are used verbatim, including cents, rather than rounded to whole dollars.