2025 Ohio Income Tax Brackets & Rates
Ohio taxes a single filer's taxable income at 3 rates for tax year 2025, from 0% on the first $26,050 to 3.125% above $100,000. Figures verified against primary sources on 2026-02-24.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Ohio in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | No limit | 37.00% |
Ohio State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $26,050 | 0.00% |
| $26,050 | $100,000 | 2.75% |
| $100,000 | No limit | 3.13% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 0.00%
- Federal Standard Deduction (Single)
- $15,750
Common questions
- Does Ohio have an income tax in 2025?
- Yes. Ohio taxes a single filer's taxable income at 3 rates for tax year 2025, from 0% on the first $26,050 to 3.125% above $100,000.
- What is the top Ohio income tax rate for 2025?
- 3.125%, on a single filer's taxable income above $100,000.
- Are the 2025 Ohio income tax figures final?
- Yes. They match the final published schedule, verified 2026-02-24.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Ohio — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 2 · Official, not operative
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 2 · Official, not operative
2 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
- Hb96 Tax Bill Analysis As Passed By The Senate 136th General Assemblylsc.ohio.govTier 2 · Official, not operative
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Ohio LSC official bill analysis of H.B. 96 as passed by the Senate, Income tax/Rate reduction section, pp. 484-485, quoting the TY2025 tax table verbatim
How we rate sources — tiers are derived from what published the document, not from our confidence in it.