Ohio Income Tax Guide for 2025

Overview

Ohio uses a progressive income tax system with rates ranging from 0% to 3.5%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $2,350 and dependent exemptions of $2,350.

Income Tax Rates

Single Filers

Income RangeTax Rate
Up to $26,0490%
$26,050 - $99,9992.75%
$100,000+3.5%

Married Filing Jointly

Income RangeTax Rate
Up to $26,0490%
$26,050 - $99,9992.75%
$100,000+3.5%

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

TypeAmount
Personal Exemption (Single)$2,350
Personal Exemption (Married)$4,700
Dependent Exemption$2,350

Additional Information

  • Personal exemption varies by income ($1,850 to $2,350)

Charts

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Last updated: November 12, 2025

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