Ohio State Income Tax in 2025: A Guide

Ohio’s state income tax system features three tax brackets, with rates ranging from 0% to 3.5% for the 2024 tax year (the taxes you’ll file in 2025). Your tax rate depends on your income level, as higher earners pay a slightly larger percentage. Factors such as your adjusted gross income (AGI) and eligibility for state-specific credits or deductions also influence how much you owe.  

Ohio’s income tax system is designed to account for different financial situations, offering flexibility and targeted relief for residents. Whether you’re an Ohio resident, part-year resident, or nonresident earning income in the state, getting to know these details is key to accurate filing. 

*Note that you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.  

Ohio state income tax rates

Ohio’s state income tax system features three tax brackets for 2024, with rates that apply to all filing statuses. The brackets are designed to ensure higher earners pay proportionately more in taxes. 

Income range	Tax calculation
$0 to $26,050	0%
$26,051 to $100,000	$360.69 + 2.75% of excess over $26,050
$100,001 and more	$2,394.32 + 3.5% of excess over $100,000

Source: Ohio Department of Taxation 

Ohio state taxes are due by April 15, 2025, aligning with the federal filing deadline. 

Local income tax rates in Ohio

Some Ohio municipalities and school districts also impose local income taxes. These local taxes vary by location—and each municipality or district determines them independently. For information about local tax rates in your area, you can use The Finder tool provided by the Ohio Department of Taxation. 

Local income taxes are administered separately from your state income taxes, meaning you may need to file additional forms with your municipality or school district. These taxes often apply to earned income, such as wages, salaries, and self-employment income.

Who has to file Ohio state income tax?

You must file an Ohio state income tax return if you meet the following requirements:

• You’re a resident, part-year resident, or nonresident with any Ohio-sourced income
• Your federal adjusted gross income exceeds $26,050 in 2024

Residents must report all income, while nonresidents and part-year residents file only on income earned in Ohio. There are situations where income is reported and then is partially excluded for certain retirement income and other types of income. Even if you don’t meet the income threshold, you may want to file to claim refunds or credits you’re eligible for.

How Ohio residency impacts tax filing

Ohio recognizes three residency statuses for tax purposes: resident, part-year resident, and nonresident. Your residency status determines how much of your income is subject to Ohio state income tax and which forms you need to file. 

The chart below outlines the residency statuses, who qualifies, and how Ohio taxes income. 

Residency status	Definition	How Ohio taxes income
Resident	Lived in Ohio for the entire tax year or maintained Ohio as a permanent home.	Taxes all income, regardless of source.
Part-year resident	Lived in Ohio for part of the year but moved in or out during the tax year.	Taxes income earned while a resident and Ohio-sourced income as a nonresident.
Nonresident	Lived outside Ohio but earned income from Ohio sources.	Taxes only Ohio-sourced income.

Other income tax considerations in Ohio

Ohio taxes different types of income uniquely, depending on the source. Below are key considerations for retirement income, investments, Social Security benefits, and military pay. 

• Retirement and pension income tax: Most retirement income is taxable, but Ohio offers two credits based on retirement income and two credits for those 65 and older. 
• Investment income tax: Investment income, including capital gains, is generally taxed as ordinary income at applicable tax rates. 
• Social Security income tax: Ohio does not tax Social Security benefits. 
• Military income tax: Active-duty pay for Ohio residents stationed outside the state allows a deduction on an Ohio tax return. Generally, military retirement income is also tax-exempt if it’s related to service.
  

Common Ohio state tax credits

Ohio offers several state-specific deductions and credits to reduce your tax liability. Below is an overview of key tax credits and their benefits. 

Tax credit	Description	Amount
Retirement Income Credit	Available to taxpayers receiving qualifying retirement income.	Up to $200 based on Ohio AGI.
Senior Citizen Credit	For taxpayers aged 65 or older with taxable income.	$50 per return.
Lump Sum Distribution Credit	For lump-sum retirement payments.	Varies based on calculation.
Adoption Credit	Nonrefundable credit for adoption-related expenses. Repealed for adoptions finalized after December 31, 2022. Unused credits may be carried forward for five years.	The greater of $1,500 or your adoption-related expenses up to $10,000 for each adoption.
Earned Income Tax Credit (EITC)	For low- to moderate-income earners.	30% of federal EITC, nonrefundable; maximum federal credit for 2024 tax year is $7,830.
Home School Expenses Credit	For homeschooling families’ qualifying expenses.	The lesser of $250 or the amount you paid for educational expenses for all home-schooled dependents.
Nonchartered, Nonpublic School Tuition Credit	Credit for tuition at eligible nonchartered, nonpublic schools.	The lesser of total tuition paid for all dependents or: $1,000 if your federal AGI is less than $50,000 $1,500 if your federal AGI is $50,000 and above.
529 Plan Deduction	Deduction for contributions to Ohio 529 college savings plans.	Up to $4,000 per beneficiary per year.
Displaced Worker Training Credit	For qualified training expenses incurred while seeking employment.	The lesser of $500 or 50% of the amount you paid: For “job training” to improve ability to get another job. While a displaced worker During the 12-month period immediately following the loss or leaving of your job.
Joint Filing Credit	For married couples filing jointly.	Up to $650 per return.
Resident and Nonresident Credits	Reduces double taxation on income taxed in other states.	Varies based on source of income and tax paid.
Homestead Exemption	For low-income senior citizens with qualifying property tax expenses.	Based on income and property taxes.

How to file Ohio state income tax

Ohio state income tax filing doesn’t have to be a challenge. With TurboTax, we’ll guide you from start to finish.  

Whether you’re managing your taxes on your own or looking for expert guidance, TurboTax makes it simple to navigate Ohio’s tax rules. We’ll identify every credit and deduction you qualify for, helping you maximize your refund—and that means keeping more money in your pocket. 

TurboTax ensures that your Ohio taxes are done right, from local tax obligations to unique credits like the EITC. Need extra support? Our local tax experts in Ohio are just a click away from offering personalized advice or filing for you.