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Ohio

State Income Tax

0–3.125%
Rate Range
Exempt
Social Security
2026-04-15
Filing Deadline
3 brackets
Structure

Ohio imposes a state income tax using a graduated tax structure with 3 brackets ranging from 0% to 3.125%. The filing deadline is 2026-04-15. Social Security benefits are exempt from Ohio state income tax. Retirement income is generally taxable. Social Security exempt; provides credits for retirement income up to $200.

Full Tax Details

Has Income TaxYes
Tax Structure3 Brackets
Rate0–3.125%
Single Standard DeductionN/A
Married Standard DeductionN/A
Single Personal Exemption$2,500
Married Personal Exemption$5,000
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-04-15

Retirement Income Details

Social Security exempt; provides credits for retirement income up to $200.

How Ohio Compares to Neighboring States

StateRateStructureSocial Security
Ohio ★0–3.125%GraduatedExempt
Indiana3.05%FlatExempt
Kentucky3.5%FlatExempt
Michigan4.25%FlatExempt
Pennsylvania3.07%FlatExempt

Frequently Asked Questions — Ohio Income Tax

Does Ohio have a state income tax?

Yes. Ohio has a state income tax with a graduated structure ranging from 0% to 3.125% across 3 brackets.

What is the Ohio income tax rate?

Ohio has a graduated income tax with 3 brackets. The lowest rate is 0% and the highest rate is 3.125%.

Is Social Security taxed in Ohio?

No. Ohio does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Ohio?

Yes. Ohio generally taxes retirement income. Social Security exempt; provides credits for retirement income up to $200.

When is the Ohio income tax filing deadline?

The Ohio state income tax filing deadline is 2026-04-15. You can file and pay through the official Ohio Department of Revenue portal.

What is the standard deduction in Ohio?

Ohio's standard deduction is not available for single filers. A personal exemption of $2,500 (single) may also apply.

How does Ohio income tax compare to neighboring states?

Ohio's top rate of 3.125% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Ohio Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.