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Understanding Personal Income Tax in Ohio

Filed under State Taxes. Fact checked on February 13, 2013.

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Ohio's personal income tax is discussed.

If you are a resident or nonresident of Ohio and receive taxable income individually from property owned or business transacted in Ohio, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or a sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you. 

In addition, qualified cities and school districts in Ohio are authorized to levy a local income tax, so be sure to check with your local government.

The following personal income tax rates apply for tax years beginning in 2012:

Ohio Taxable Income Tax Calculation
$0 to $5,200 0.587%
$5,200 to $10,400 $30.52, plus 1.174% of the excess over $5,200
$10,400 to $15,650 $91.57, plus 2.348% of the excess over $10,400
$15,650 to $20,900 $214.84, plus 2.935% of the excess over $15,650
$20,900 to $41,700 $368.93, plus 3.521% of the excess over $20,900
$41,700 to $83,350 $1,101.30, plus 4.109% of the excess over $41,700
$83,350 to $104,250 $2,812.70, plus 4.695% ofthe excess over $83,350
$104,250 to $208,500 $3,793.96, plus 5.451% of the excess over $104,250
$208,500 and over $9,476.63, plus 5.925% of the excess over $208,500


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