This guide will walk through the Ohio income tax rate for 2023 and 2024.
You’ll find out if you have to pay Ohio income tax based on whether you live in the Buckeye State full-time or part of the year.
In addition, we’ll also look at Ohio’s income tax brackets so you can see where you might fit as a taxpayer.
Finally, we’ll check if the state offers a standard deduction or other adjustments to reduce your overall taxable income.
What Are the Ohio Income Tax Rates and Brackets for 2023 ( Filed in 2024)?
Ohio income tax returns for the 2023 tax year are due on April 15, 2024. Filers can get an extension to October 15, 2024, if needed.
The state brackets depend on both taxable income level and residency status. Given that, here are the 2023 Ohio state income tax rates and brackets:
| Tax Rate | Taxable Income Range |
| 0% | From $0 to $26,050 |
| 2.75% | Over $26,050 up to $100,000 |
| 3.688% | Over $100,000 up to $115,300 |
| 3.75% | Over $115,300 |
What Are the Ohio Income Tax Rates and Brackets for 2024 (Filed in 2025)?
Starting in tax year 2024, the Buckeye State has simplified its income tax brackets down to just three marginal rates.
This adjustment comes from House Bill 33, recently passed by the legislature. Here are the adjusted Ohio income tax brackets and rates for 2024:
| Tax Rate | Taxable Income Range |
| 0% | From $0 to $26,050 |
| 2.75% | From $26,051 to $100,000 |
| 3.5% | Over $100,000 |
Will I Pay Ohio State Income Tax?
If you are a full-year resident of the Buckeye State and fall into any tax bracket other than the 0%, you may owe Ohio state income taxes. Additionally, the same applies if you’ve lived in the state for part of the tax year.
Nonresidents may also have to file an Ohio return if they earned income from Ohio sources in the tax year.
Still, some exceptions exist. You may not need to file an Ohio income tax return if your adjusted gross income is $0 or lower. Certain tax credits could eliminate your Ohio tax liability as well.
Nonresidents from Indiana, Kentucky, West Virginia, Michigan, and Pennsylvania who only earned Ohio wage income don’t have to file tax returns because of reciprocal agreements.
That said, Ohio has specific guidelines on who is considered a resident, part-year resident, or nonresident for state income tax purposes. Here are the rules:
Full-Year and Part-Year Resident Status Rules
If you live in Ohio, whether you own or rent your home, you are considered a “domiciled” resident.
Part-year residents live in Ohio for only part of the tax year, spending the other portion as residents of another state.
Ohio Income Tax Rate: Nonresident Status Rules
Nonresidents with specific Ohio sources of income must file a tax return. The state defines these sources as:
- Wages earned from a job in Ohio
- Ohio lottery, casino, or sports gaming winnings
- Income from an Ohio business or property
- Pass-through income from an Ohio entity
If you need more information, visit Ohio’s Department of Taxation website for complete details on filing requirements.
Is There a Standard Deduction in Ohio?
The Buckeye State doesn’t have a standard state income tax deduction.
However, tax filers can claim adjustments for certain expenses like military service, education, medical costs, and contributions to Ohio’s college savings and retirement plans.
The “Ohio Schedule of Adjustments” on the IT 1040 form outlines all the available deductions.
The Bottom Line About Ohio Income Tax Rate
Ohio changed its income tax brackets for 2024. In 2023, there were four brackets ranging from 0% up to 3.75%. For 2024, the state reduced it to three brackets, starting at 0% and going up to 3.5%.
Remember that your 2023 taxes are due on April 15, 2024, if you pay Ohio income tax. File your taxes on time to avoid paying any additional interest or penalties.
Interested in other states tax rates? Check out Minnesota, New York, and Nebraska!
