State Reference · Tax Year 2026
Ohio (OH)
Graduated up to 3.5% + local (RITA/CCA)
Ohio Department of Taxation · Main form: IT-1040 · Due April 15, 2027
Rates & brackets
Top rate3.5% state + local (0%–3%)
Standard deductionN/A — exemption $2,400/person income-based
Filing logistics
Main formIT-1040
Filing dueApril 15, 2027
E-file portalOH|TAX
AgencyOhio Department of Taxation
Major credits
- Ohio EITC (30% federal, nonrefundable)
- Retirement income credit
- Joint filing credit
Sales & property tax
Sales tax5.75% state + up to 2.25% local
Property taxLocally assessed; homestead exemption for 65+/disabled
Preparer notes
- Municipal income tax filed separately (RITA, CCA, or city-direct) — often missed.
- First bracket $26,050 tax-free.
- Business income deduction $250,000 + 3% flat on excess.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.