State Tax Guide

Ohio State Taxes: A Simple Guide

Ohio has a state income tax, plus local income taxes in many cities, along with sales and property taxes. This guide gives a plain-language overview for individuals.

ℹ️Important: This is a general education guide. Tax rules, rates, and local details change over time. Always check current Ohio and local government sources or talk with a tax professional.

💰Ohio state income tax

Ohio taxes individual income using its own brackets and rules, separate from the federal system. Key points:

📋Residents with income over certain thresholds generally must file an Ohio income tax return

📍Nonresidents may need to file if they earn income from Ohio sources

📝Ohio has its own definitions of taxable income, adjustments, and credits, which may differ from federal rules

📄 Typical filing: In a typical year, an Ohio resident files a federal Form 1040 and a separate Ohio state return if they meet the filing requirements.

🏙️Local city and school district income taxes

Many Ohio cities and some school districts impose their own local income taxes on top of the state income tax. For example, large cities often have their own rates and rules.

→Your employer may withhold local income tax if you live or work in a taxing city or district

→You may need to file local income tax returns, depending on where you live and work

📍 Local variation: Local income tax rules vary widely by city and district, so always check local guidance or your pay stub for details.

🛒Sales and use tax

Ohio has a state sales tax, and counties can add local sales tax on top, so the combined rate depends on where you make a purchase.

→Many retail sales of goods are taxable; some items may be exempt or taxed differently

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If you buy taxable goods from out of state or online and no tax is collected, you may owe use tax to Ohio

💼 Business owners: Businesses that sell taxable goods or services generally must register to collect and remit Ohio sales tax (plus any local add-ons).

🏠Property taxes

Property taxes in Ohio are assessed and collected mainly by counties, municipalities, and school districts. They are based on the value of real property such as homes and land.

📊Homeowners receive property tax bills from local authorities

📍Tax rates and assessment practices vary by county and district

🏡Some homeowners may qualify for credits, reductions, or special programs (for example, for seniors or owner-occupied homes)

📍 Local details: Your county auditor or local tax office is the best source for exact property tax details in your area.

🔗Putting Ohio taxes together

A typical Ohio resident may encounter several layers of tax each year:

1️⃣Federal income tax (Form 1040)

2️⃣Ohio state income tax

3️⃣Local city/school district income taxes (in many areas)

4️⃣Sales and use tax on purchases

5️⃣Local property taxes if they own real estate

📚 Build your foundation: Understanding core federal concepts like taxable income and what a tax return is helps you see where Ohio's rules add additional layers.

Estimate your tax refund

Calculate your federal and Ohio state tax liability.

Calculate Your Refund→