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The tables on this page are provided as a reference for taxpayers and tax preparers who are estimating taxes due. These tables are found in statute in Ohio Revised Code section 5747.02(A).
The tax reform measures enacted in Ohio in 2005 include a 21 percent reduction in the rates of individual income tax across all brackets, phased in over a five-year period from 2005 to 2009.
Income tax rates in 2005 were 4.2 percent less than those in 2004. This trend was continued in in 2006, when the rates were 8.4 percent less than 2004, and again in 2007, when the rates were 12.8 percent less than in 2004. The rates for 2008 and 2009 are, respectively, 16.8 percent and 21 percent less than the 2004 rates.
(1) For taxable years beginning in 2004:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.743% of Ohio taxable income |
| $5,001 – $10,000 | $37.15 + 1.486% of excess of $5,000 |
| $10,001 – $15,000 | $111.45 + 2.972% of excess over $10,000 |
| $15,001 – $20,000 | $260.05 + 3.715% of excess over $15,000 |
| $20,001 – $40,000 | $445.80 + 4.457% of excess over $20,000 |
| $40,001 – $80,000 | $1,337.20 + 5.201% of excess over $40,000 |
| $80,001 – $100,000 | $3,417.60 + 5.943% of excess over $80,000 |
| $100,001 – $200,000 | $4,606.20 + 6.9% of excess over $100,000 |
| $200,001 – | $11,506.20 + 7.5% of excess over $200,000 |
(2) For taxable years beginning in 2005:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.712% of Ohio taxable income |
| $5,001 – $10,000 | $35.60 + 1.424% of excess of $5,000 |
| $10,001 – $15,000 | $106.80 + 2.847% of excess over $10,000 |
| $15,001 – $20,000 | $249.15 + 3.559% of excess over $15,000 |
| $20,001 – $40,000 | $427.10 + 4.27% of excess over $20,000 |
| $40,001 – $80,000 | $1,281.10 + 4.983% of excess over $40,000 |
| $80,001 – $100,000 | $3,274.30 + 5.693% of excess over $80,000 |
| $100,001 – $200,000 | $4,412.90 + 6.61% of excess over $100,000 |
| $200,001 – | $11,022.90 + 7.185% of excess over $200,000 |
(3) For taxable years beginning in 2006:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.681% of Ohio taxable income |
| $5,001 – $10,000 | $34.05 + 1.361% of excess of $5,000 |
| $10,001 – $15,000 | $102.10 + 2.722% of excess over $10,000 |
| $15,001 – $20,000 | $238.20 + 3.403% of excess over $15,000 |
| $20,001 – $40,000 | $408.35 + 4.083% of excess over $20,000 |
| $40,001 – $80,000 | $1,224.95 + 4.764% of excess over $40,000 |
| $80,001 – $100,000 | $3,130.55 + 5.444% of excess over $80,000 |
| $100,001 – $200,000 | $4,219.35 + 6.32% of excess over $100,000 |
| $200,001 – | $10,539.35 + 6.87% of excess over $200,000 |
(4) For taxable years beginning in 2007:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.649% of Ohio taxable income |
| $5,001 – $10,000 | $32.45 + 1.299% of excess of $5,000 |
| $10,001 – $15,000 | $97.40 + 2.598% of excess over $10,000 |
| $15,001 – $20,000 | $227.30 + 3.247% of excess over $15,000 |
| $20,001 – $40,000 | $389.65 + 3.895% of excess over $20,000 |
| $40,001 – $80,000 | $1,168.65 + 4.546% of excess over $40,000 |
| $80,001 – $100,000 | $2,987.05 + 5.194% of excess over $80,000 |
| $100,001 – $200,000 | $4,025.85 + 6.031% of excess over $100,000 |
| $200,001 – | $10,056.85 + 6.555% of excess over $200,000 |
(5) For taxable years beginning in 2008:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.618% of Ohio taxable income |
| $5,001 – $10,000 | $30.90 + 1.236% of excess of $5,000 |
| $10,001 – $15,000 | $92.70 + 2.473% of excess over $10,000 |
| $15,001 – $20,000 | $216.35 + 3.091% of excess over $15,000 |
| $20,001 – $40,000 | $370.90 + 3.708% of excess over $20,000 |
| $40,001 – $80,000 | $1,112.50 + 4.327% of excess over $40,000 |
| $80,001 – $100,000 | $2,843.30 + 4.945% of excess over $80,000 |
| $100,001 – $200,000 | $3,832.30 + 5.741% of excess over $100,000 |
| $200,001 – | $9,573.30 + 6.24% of excess over $200,000 |
(6) For taxable years beginning in 2009:
| Ohio Taxable Income |
Tax Calculation |
| 0 – $5,000 | 0.587% of Ohio taxable income |
| $5,001 – $10,000 | $29.35 + 1.174% of excess of $5,000 |
| $10,001 – $15,000 | $88.05 + 2.348% of excess over $10,000 |
| $15,001 – $20,000 | $205.45 + 2.935% of excess over $15,000 |
| $20,001 – $40,000 | $352.20 + 3.521% of excess over $20,000 |
| $40,001 – $80,000 | $1,056.40 + 4.109% of excess over $40,000 |
| $80,001 – $100,000 | $2,700 + 4.695% of excess over $80,000 |
| $100,001 – $200,000 | $3,639 + 5.451% of excess over $100,000 |
| $200,001 – | $9,090 + 5.925% of excess over $200,000 |
