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The tables on this page are provided as a reference for taxpayers and tax preparers who are estimating the amount of tax due.
Ohio's income tax rates have been gradually falling since 2005, when the 126th General Assembly enacted House Bill 66, scheduling five annual across-the-board income tax rate reductions of 4.2 percent each. Accordingly, for the 2008 taxable year, income tax rates were 16.8 percent lower than they had been for 2004, the year before H.B. 66 was enacted.
In 2009, state law was revised to temporarily postpone the fifth and final income tax rate reduction. As a result, the income tax rates used for 2008 will also apply to the 2009 and 2010 taxable years. The fifth and final rate reduction was enacted in tax year 2011.
Starting in 2010, the state tax commissioner is required to adjust each bracket annually for inflation, per Ohio Revised Code section 5747.02. The 2010 table listed on this page reflects the first such adjustment.
Individual income tax rates for taxable years beginning in 2004:
| Ohio Taxable Income | Tax Calculation |
0 – $5,000 |
0.743% of Ohio taxable income |
$5,000 – $10,000 |
$37.15 + 1.486% of excess of $5,000 |
$10,000 – $15,000 |
$111.45 + 2.972% of excess over $10,000 |
$15,000 – $20,000 |
$260.05 + 3.715% of excess over $15,000 |
$20,000 – $40,000 |
$445.80 + 4.457% of excess over $20,000 |
$40,000 – $80,000 |
$1,337.20 + 5.201% of excess over $40,000 |
$80,000 – $100,000 |
$3,417.60 + 5.943% of excess over $80,000 |
$100,000 – $200,000 |
$4,606.20 + 6.9% of excess over $100,000 |
More than $200,000 |
$11,506.20 + 7.5% of excess over $200,000 |
For taxable years beginning in 2005:
Ohio Taxable Income |
Tax Calculation |
0 – $5,000 |
0.712% of Ohio taxable income |
$5,000 – $10,000 |
$35.60 + 1.424% of excess of $5,000 |
$10,000 – $15,000 |
$106.80 + 2.847% of excess over $10,000 |
$15,000 – $20,000 |
$249.15 + 3.559% of excess over $15,000 |
$20,000 – $40,000 |
$427.10 + 4.27% of excess over $20,000 |
$40,000 – $80,000 |
$1,281.10 + 4.983% of excess over $40,000 |
$80,000 – $100,000 |
$3,274.30 + 5.693% of excess over $80,000 |
$100,000 – $200,000 |
$4,412.90 + 6.61% of excess over $100,000 |
More than $200,000 |
$11,022.90 + 7.185% of excess over $200,000 |
For taxable years beginning in 2006:
| Ohio Taxable Income | Tax Calculation |
0 – $5,000 |
0.681% of Ohio taxable income |
$5,000 – $10,000 |
$34.05 + 1.361% of excess of $5,000 |
$10,000 – $15,000 |
$102.10 + 2.722% of excess over $10,000 |
$15,000 – $20,000 |
$238.20 + 3.403% of excess over $15,000 |
$20,000 – $40,000 |
$408.35 + 4.083% of excess over $20,000 |
$40,000 – $80,000 |
$1,224.95 + 4.764% of excess over $40,000 |
$80,000 – $100,000 |
$3,130.55 + 5.444% of excess over $80,000 |
$100,000 – $200,000 |
$4,219.35 + 6.32% of excess over $100,000 |
More than $200,000 |
$10,539.35 + 6.87% of excess over $200,000 |
For taxable years beginning in 2007:
| Ohio Taxable Income | Tax Calculation |
0 – $5,000 |
0.649% of Ohio taxable income |
$5,000 – $10,000 |
$32.45 + 1.299% of excess of $5,000 |
$10,000 – $15,000 |
$97.40 + 2.598% of excess over $10,000 |
$15,000 – $20,000 |
$227.30 + 3.247% of excess over $15,000 |
$20,000 – $40,000 |
$389.65 + 3.895% of excess over $20,000 |
$40,000 – $80,000 |
$1,168.65 + 4.546% of excess over $40,000 |
$80,000 – $100,000 |
$2,987.05 + 5.194% of excess over $80,000 |
$100,000 – $200,000 |
$4,025.85 + 6.031% of excess over $100,000 |
More than $200,000 |
$10,056.85 + 6.555% of excess over $200,000 |
For taxable years beginning in 2008 and 2009:
| Ohio Taxable Income | Tax Calculation |
0 – $5,000 |
0.618% of Ohio taxable income |
$5,000 – $10,000 |
$30.90 + 1.236% of excess of $5,000 |
$10,000 – $15,000 |
$92.70 + 2.473% of excess over $10,000 |
$15,000 – $20,000 |
$216.35 + 3.091% of excess over $15,000 |
$20,000 – $40,000 |
$370.90 + 3.708% of excess over $20,000 |
$40,000 – $80,000 |
$1,112.50 + 4.327% of excess over $40,000 |
$80,000 – $100,000 |
$2,843.30 + 4.945% of excess over $80,000 |
$100,000 – $200,000 |
$3,832.30 + 5.741% of excess over $100,000 |
More than $200,000 |
$9,573.30 + 6.24% of excess over $200,000 |
For taxable years beginning in 2010:
| Ohio Taxable Income | Tax Calculation |
0 – $5,050 |
0.618% of Ohio taxable income |
$5,050 – $10,100 |
$31.21 + 1.236% of excess of $5,050 |
$10,100 – $15,150 |
$93.63 + 2.473% of excess over $10,100 |
$15,150 – $20,200 |
$218.52 + 3.091% of excess over $15,150 |
$20,200 – $40,350 |
$374.62 + 3.708% of excess over $20,200 |
$40,350 – $80,700 |
$1,121.78 + 4.327% of excess over $40,350 |
$80,700 – $100,900 |
$2,867.72 + 4.945% of excess over $80,700 |
$100,900 – $201,800 |
$3,866.61 + 5.741% of excess over $100,900 |
More than $201,800 |
$9,659.28 + 6.24% of excess over $201,800 |
For taxable years beginning in 2011:
| Ohio Taxable Income | Tax Calculation |
0 – $5,100 |
0.587% |
$5,100 – $10,200 |
$29.94 + 1.174% of excess over $5,100 |
$10,200 – $15,350 |
$89.81 + 2.348% of excess over $10,200 |
$15,350 – $20,450 |
$210.73 + 2.935% of excess over $15,350 |
$20,450 – $40,850 |
$360.42 + 3.521% of excess over $20,450 |
$40,850 – $81,650 |
$1,078.70 + 4.109% of excess over $40,850 |
$81,650 – $102,100 |
$2,755.17 + 4.695% of excess over $81,650 |
$102,100 – $204,200 |
$3,715.30 + 5.451% of excess over $102,100 |
More than $204,200 |
$9,280.77 + 5.925% of excess over $204,200 |
Note: The brackets listed for 2011 reflect the annual adjustment for inflation that was made in July 2011.
