Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

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

 

 

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