Ohio State Tax Guide

Ohio state tax rates and rules for income, sales, property, fuel, cigarette and other taxes that impact residents.

picture of the Ohio state flag on a pole against a blue sky and budding tree
(Image credit: Getty Images)

Ohio state tax: Overview

Some workers may pay less Ohio state tax this year. That's because legislation reduced the number of income tax brackets last year. The number of brackets reduced further for 2024 (see below).

However, not all taxes in Ohio are low. For example, Ohio's average effective property tax rate is higher than in most states, and the state has one of the highest gas taxes in the country.

In the News: Individuals and businesses in Ohio affected by tornadoes that began on March 14, 2024, have been granted an extended tax filing deadline by the IRS. These taxpayers now have until September 3, 2024, to file various federal individual and business tax returns and make tax payments.

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For more information, see States With IRS Tax Deadline Extensions.


[Data for this state tax guide was gathered from a number of sources including the Census Bureau, the state’s government website, the Sales Tax Handbook, and the Tax Foundation. Property taxes are cited as a rate percentage rather than the assessed value.] 


Ohio income taxes

picture of the skyline in downtown Columbus, Ohio

(Image credit: Getty Images)

Ohio income tax range

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Up to $26,0500%
$26,050 - $100,0002.75%
More than $100,0003.5%

Note: Cities and school districts in Ohio can also impose local income taxes. 

Ohio income taxes in retirement: Ohio doesn't tax Military pensions, Railroad Retirement benefits or Social Security.


Ohio sales tax

The state sales tax rate in Ohio is 5.75%. Localities can add as much as 2.25%, and the average combined rate is 7.238%, according to the Tax Foundation.

  • Groceries are tax-exempt.
  • Prescription drugs are tax-exempt.
  • Diapers are tax-exempt.
  • Menstrual products are tax-exempt.

How much are property taxes in Ohio?

little model house on a table

(Image credit: Getty Images)

In Ohio, the average effective property tax rate is 1.43%, which is higher than in most states.

Ohio Property Tax Breaks for Retirees

A homestead exemption is available for qualified homeowners, which allows up to $26,200 exemption of a home's market value from all local property taxes. Ohioans must have a household income that does not exceed $38,600 for 2024.

Homeowners must also meet one of the following criteria to qualify.

  • Be 65 or older
  • Have a permanent and total disability
  • Be at least 59 years old and the surviving spouse of a deceased taxpayer who had previously received the exemption

Note: Taxpayers who were granted the exemption prior to 2014 will continue to receive it.


Ohio gas taxes (motor fuel)

Gasoline: $0.385 per gallon.

Diesel: $0.47 per gallon.


Ohio taxes on alcohol and tobacco

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Cigarettes$1.60 per pack
Other tobacco products17% of wholesale price
Beer$0.18 per gallon
Wine$0.32 per gallon
LiquorState-Controlled

Ohio estate and inheritance taxes

Ohio doesn't have an estate or an inheritance tax.

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Katelyn Washington
Former Tax Writer

Katelyn has more than 6 years of experience working in tax and finance. While she specialized in tax content while working at Kiplinger from 2023 to 2024, Katelyn has also written for digital publications on topics including insurance, retirement, and financial planning and had financial advice commissioned by national print publications. She believes knowledge is the key to success and enjoys providing content that educates and informs.