Ohio Income Tax Rate 2017 - 2018

Ohio state income tax rate table for the 2017 - 2018 filing season has eight income tax brackets with OH tax rates of 0.742%, 1.98%, 2.476%, 2.969%, 3.465%, 3.96%, 4.597% and 4.997% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Ohio tax rate is mostly unchanged from last year, however, the first two tax brackets and rates have merged. According to Ohio Revised Code 5747.02 Tax Rates, if taxable income is $10,500 or less, no individual income tax is due. Therefore the first tax bracket only applies to those with taxable income above $10,500.

Ohio income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2017 through December 31, 2017. Outlook for the 2018 Ohio income tax rate is to remain the same with income tax brackets increasing due to an annual inflation adjustment.

Single Tax BracketsTax Rate 2017
Source: 2017 Ohio 5747.02 Tax Rate Schedule, published by the Ohio Department of Taxation.
$0to$10,5000.742%
$10,501to$15,8001.98%
$15,801to$21,1002.476%
$21,101to$42,1002.969%
$42,101to$84,2003.465%
$84,201to$105,3003.96%
$105,301to$210,6004.597%
$210,601to4.997%
Married Filing Jointly BracketsTax Rate 2017
Source: 2017 Ohio 5747.02 Tax Rate Schedule, published by the Ohio Department of Taxation.
$0to$10,5000.742%
$10,501to$15,8001.98%
$15,801to$21,1002.476%
$21,101to$42,1002.969%
$42,101to$84,2003.465%
$84,201to$105,3003.96%
$105,301to$210,6004.597%
$210,601to4.997%
Married Filing Separately BracketsTax Rate 2017
Source: 2017 Ohio 5747.02 Tax Rate Schedule, published by the Ohio Department of Taxation.
$0to$10,5000.742%
$10,501to$15,8001.98%
$15,801to$21,1002.476%
$21,101to$42,1002.969%
$42,101to$84,2003.465%
$84,201to$105,3003.96%
$105,301to$210,6004.597%
$210,601to4.997%
Head of Household BracketsTax Rate 2017
Source: 2017 Ohio 5747.02 Tax Rate Schedule, published by the Ohio Department of Taxation.
$0to$10,5000.742%
$10,501to$15,8001.98%
$15,801to$21,1002.476%
$21,101to$42,1002.969%
$42,101to$84,2003.465%
$84,201to$105,3003.96%
$105,301to$210,6004.597%
$210,601to4.997%

Please reference the Ohio tax forms and instructions booklet published by the Ohio Department of Taxation to determine if you owe state income tax or are due a state income tax refund. Ohio income tax forms are generally published at the end of each calendar year, which will include any last minute 2017 - 2018 legislative changes to the OH tax rate or tax brackets. The Ohio income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

Ohio Tax Brackets 2017 - 2018

Looking at the tax rate and tax brackets shown in the tables above for Ohio, we can see that Ohio collects individual income taxes similarly for Single and Married filing statuses, for example. We can also see the progressive nature of Ohio state income tax rates from the lowest OH tax rate bracket of 0.742% to the highest OH tax rate bracket of 4.997%.

For single taxpayers living and working in the state of Ohio:

  • Tax rate of 0.742% on the first $10,500 of taxable income.
  • Tax rate of 1.98% on taxable income between $10,501 and $15,800.
  • Tax rate of 2.476% on taxable income between $15,801 and $21,100.
  • Tax rate of 2.969% on taxable income between $21,101 and $42,100.
  • Tax rate of 3.465% on taxable income between $42,101 and $84,200.
  • Tax rate of 3.96% on taxable income between $84,201 and $105,300.
  • Tax rate of 4.597% on taxable income between $105,301 and $210,600.
  • Tax rate of 4.997% on taxable income over $210,600.

For married taxpayers living and working in the state of Ohio:

  • Tax rate of 0.742% on the first $10,500 of taxable income.
  • Tax rate of 1.98% on taxable income between $10,501 and $15,800.
  • Tax rate of 2.476% on taxable income between $15,801 and $21,100.
  • Tax rate of 2.969% on taxable income between $21,101 and $42,100.
  • Tax rate of 3.465% on taxable income between $42,101 and $84,200.
  • Tax rate of 3.96% on taxable income between $84,201 and $105,300.
  • Tax rate of 4.597% on taxable income between $105,301 and $210,600.
  • Tax rate of 4.997% on taxable income over $210,600.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the OH tax rates remain the same. Notice also that the Ohio income tax brackets for Single, Married Filing Jointly, Head of Household, and Married Filing Separately are all the same for the state of Ohio.

Last updated: October 10, 2017