US State Tax Profile · 2026

OH Ohio Tax Rates

No traditional corp income tax; CAT on gross receipts instead. Compare income, corporate, and sales tax rates for Ohio against federal rates and other US states.

Income Tax
3.5%
top bracket
Corporate Tax
0.26%
state rate
Sales Tax (State)
5.75%
before local additions
Combined Sales Tax
7.24%
avg incl. local taxes
Capital Gains
3.5%
state rate
Federal Corp Rate
21%
applies in all states

Ohio vs Federal Tax Comparison

Tax TypeOH State RateFederal RateNotes
Personal Income Tax 2.765–3.5% Federal: 10–37% Combined fed+state applies
Corporate Income Tax 0.26% Federal: 21% No corp income tax; 0.26% Commercial Activity Tax (gross receipts)
State Sales Tax 5.75% No federal sales tax Combined avg: 7.24%
Capital Gains Tax 3.5% Federal: 0–20% Same as income tax

About Ohio Taxes

Key characteristics

No traditional corp income tax; CAT on gross receipts instead.

Ohio levies income tax at rates from 2.765–3.5%. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in Ohio faces a 0.26% state corporate tax rate. No corp income tax; 0.26% Commercial Activity Tax (gross receipts). Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in Ohio

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Frequently Asked Questions — Ohio Taxes

What are Ohio's income tax brackets for 2026?

Ohio has a progressive income tax ranging from 2.765–3.5%. The top rate of 3.5% applies to the highest income bracket. Filers should check the current threshold amounts on the Ohio Department of Revenue website.

What is the corporate income tax rate in Ohio?

Ohio imposes a corporate income tax at 0.26%. No corp income tax; 0.26% Commercial Activity Tax (gross receipts). Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Ohio?

Ohio has a state sales tax of 5.75%. When local city and county taxes are included, the average combined rate reaches 7.24%. Rates vary by locality so check the specific municipality for accurate figures.

How does Ohio compare to neighboring states for taxes?

Ohio's overall tax burden ranks favorably among US states. The state levies income tax at up to 3.5%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Ohio.

Are there any special tax incentives or exemptions in Ohio?

Ohio offers notable tax characteristics: No traditional corp income tax; CAT on gross receipts instead. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Ohio.

Cost of Living in Ohio

Tax rates are only part of the picture — explore city-level cost of living data:

Columbus Cleveland Cincinnati

Compare Other US States

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.