FAQs - Estate Tax

What are the Ohio estate tax rates?

For dates of death on or after January 1, 2002 but before January 1 2013:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Over $338,333 but not over $500,000

$13,900 plus 6% of the excess over $338,333

Over $500,000

$23,600 plus 7% of the excess over $500,000

 

 

For dates of death on or after January 1, 2001 but before January 1, 2002:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Over $200,000 but not over $300,000

$6,600 plus 5% of the excess over $200,000

Over $300,000 but not over $500,000

$11,600 plus 6% of the excess over $300,000

Over $500,000

$23,600 plus 7% of the excess over $500,000

 

 

For dates of death on or after July 1, 1968 but before January 1, 2001:

 

If the net taxable estate is:

The tentative tax, prior to the application of the tax credit, shall be:

Not over $40,000

2% of the net taxable estate

Over $40,000 but not over $100,000

 $800 plus 3% of the excess over $40,000

Over $100,000 but not over $200,000

$2,600 plus 4% of the excess over $100,000

Over $200,000 but not over $300,000

$6,600 plus 5% of the excess over $200,000

Over $300,000 but not over $500,000

$11,600 plus 6% of the excess over $300,000

Over $500,000

$23,600 plus 7% of the excess over $500,000

 

 

Tax Forms