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Taxes In Ohio

Ohio Tax Rates, Collections, and Burdens

How does Ohio’s tax code compare? Ohio has a graduated individual income tax, with rates ranging from 2.765 percent to 3.990 percent. There are also jurisdictions that collect local income taxes. Ohio does not have a corporate income tax but does levy a gross receipts tax. Ohio has a 5.75 percent state sales tax rate, a max local sales tax rate of 2.25 percent, and an average combined state and local sales tax rate of 7.24 percent. Ohio’s tax system ranks 37th overall on our 2023 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Ohio is no exception. The first step towards understanding Ohio’s tax code is knowing the basics. How does Ohio collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
3.99%See Full Study
State Local Individual Income Tax Collections per Capita
$905Rank: 36
State and Local Tax Burden
10.3%Rank: 31See Full Study

Business Taxes

Top Corporate Income Tax Rate
Does Not Have Top Corporate Income Tax RateSee Full Study
State Business Tax Climate Index Ranking
37See Full Study

Sales Taxes

State Sales Tax Rate
5.75%Rank: 27See Full Study
Average Local Sales Tax Rate
1.47%See Full Study
Combined State and Average Local Sales Tax Rate
7.22%Rank: 20See Full Study
State and Local General Sales Tax Collections per Capita
$1293Rank: 21
State Gasoline Tax Rate (cents per gallon)
39.51¢Rank: 14
State Cigarette Tax Rate (dollars per 20-pack)
$1.60Rank: 28

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
1.59%Rank: 9
State and Local Property Tax Collections Per Capita
$1458Rank: 31

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