United States · OH
Ohio state taxes
Income, corporate and sales tax in Ohio for 2026, on top of US federal tax. Administered by the Ohio Department of Taxation.
At a glance
- Revenue department
- Ohio Department of Taxation
- Individual income tax
- Flat · top 2.75%
- Corporate income / franchise tax
- No corporate income tax · Commercial Activity Tax (gross receipts)
- State sales tax
- 5.75% (avg. combined 7.29%)
- LLC annual report / fee
- Confirm with your accountant
- Individual return deadline
- April 15 (typical — confirm)
Income tax brackets (2026)
Ohio has a flat income tax of 2.75%.
Single
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | 0% |
| $26,050+ | 2.75% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | 0% |
| $26,050+ | 2.75% |
- Standard deduction (single / joint)
- $0 / $0
- Personal exemption (single / joint)
- $2,400 / $4,800
Corporate income or franchise tax
No corporate income tax · Commercial Activity Tax (gross receipts)
Applies to C corporations in addition to the 21% federal rate. LLCs taxed as partnerships or disregarded entities usually pay through their owners, but some states charge entity-level taxes or fees.
Sales tax
State rate
5.75%
Avg. local rate
1.54%
Avg. combined
7.29%
Cities, counties and special districts add their own rates, so the rate at a given address can differ from the average. Remote sellers may need to register once sales into the state pass its economic nexus threshold.
LLC annual report and fee
Filing deadline
The individual return for tax year 2026 is typically due April 15, 2027, usually in line with or shortly after the federal deadline. Extensions and business return dates differ. Confirm with your accountant.
Notable rules
- Deductions or exemptions phase out at higher incomes.
- Some cities or counties levy their own local income tax.
Frequently asked questions
Does Ohio have a state income tax?
Yes — a flat income tax with a top rate of 2.75% for 2026.
What is the sales tax rate in Ohio?
The state rate is 5.75%. Local taxes add on average 1.54%, for an average combined rate of about 7.29%.
How much is the Ohio LLC annual report fee?
We have not verified current LLC annual report or franchise fees for this state. Confirm with your accountant or the Secretary of State before you budget.
Income tax as of 2026-01-01; corporate tax as of 2026-01-01; sales tax as of 2026-07-01. Source: Tax Foundation tables compiled from Ohio statutes and Ohio Department of Taxation publications. Checked 2026-11-01. General information only.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.