What are the Ohio estate tax rates?
For dates of death on or after January 1, 2002 but before January 1 2013:
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If the net taxable estate is:
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The tentative tax, prior to the application of the tax credit, shall be:
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Over $338,333 but not over $500,000
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$13,900 plus 6% of the excess over $338,333
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Over $500,000
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$23,600 plus 7% of the excess over $500,000
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For dates of death on or after January 1, 2001 but before January 1, 2002:
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If the net taxable estate is:
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The tentative tax, prior to the application of the tax credit, shall be:
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Over $200,000 but not over $300,000
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$6,600 plus 5% of the excess over $200,000
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Over $300,000 but not over $500,000
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$11,600 plus 6% of the excess over $300,000
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Over $500,000
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$23,600 plus 7% of the excess over $500,000
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For dates of death on or after July 1, 1968 but before January 1, 2001:
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If the net taxable estate is:
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The tentative tax, prior to the application of the tax credit, shall be:
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Not over $40,000
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2% of the net taxable estate
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Over $40,000 but not over $100,000
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$800 plus 3% of the excess over $40,000
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Over $100,000 but not over $200,000
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$2,600 plus 4% of the excess over $100,000
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Over $200,000 but not over $300,000
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$6,600 plus 5% of the excess over $200,000
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Over $300,000 but not over $500,000
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$11,600 plus 6% of the excess over $300,000
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Over $500,000
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$23,600 plus 7% of the excess over $500,000
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Tax Forms
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