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.

Can I withhold a flat rate for my employees just like a local tax?

You cannot use a flat rate for Ohio income tax withholding, except on supplemental compensation where the minimum rate is 3.5%.