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 recent legislation reduced the number of income tax brackets. The number of tax brackets is set to reduce further in 2024. 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 on of the highest gas taxes in the country.

[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%
$100,000 - $115,3003.688%
More than $115,3003.75%

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

Ohio tax on retirement benefits: Ohio does not 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 will be tax-exempt, beginning on October 1, 2023.
  • Women's 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 1.53%, 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 $25,000 exemption of a home's market value from all local property taxes. Ohioans must have a household income that does not exceed $36,100 if applying in 2023.

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 already granted the exemption 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 does not have an estate or an inheritance tax.

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Katelyn Washington
Tax Writer

Katelyn has more than 6 years’ experience working in tax and finance. While she specializes in tax content, Katelyn has also written for digital publications on topics including insurance, retirement and financial planning and has had financial advice commissioned by national print publications. She believes that knowledge is the key to success and enjoys helping others reach their goals by providing content that educates and informs.