Ohio Income Tax Guide for 2025
Overview
Ohio uses a progressive income tax system with rates ranging from 0% to 3.125%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $2,400 and dependent exemptions of $2,400.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $26,049 | 0% |
| $26,050 - $99,999 | 2.75% |
| $100,000+ | 3.125% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $26,049 | 0% |
| $26,050 - $99,999 | 2.75% |
| $100,000+ | 3.125% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Personal Exemption (Single) | $2,400 |
| Personal Exemption (Married) | $4,800 |
| Dependent Exemption | $2,400 |
Additional Information
- No tax on the first $26,050 of taxable nonbusiness income; the top rate on income over $100,000 was cut from 3.5% to 3.125% for 2025 and the bracket was eliminated entirely for 2026
- Personal and dependent exemption varies by modified adjusted gross income: $2,400 if $40,000 or less, $2,150 if $40,001-$80,000, $1,900 if $80,001-$749,999, none at $750,000 or more
- Business income is taxed separately at a flat 3% after the business income deduction (not modeled)
Charts
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Sources
The 2025 figures for Ohio on this page were compiled from the following official government publications:
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