Ohio Rev. Code Ann. § 5747.02
(A) For the purpose of providing revenue for the support of schools and local government functions, to provide relief to property taxpayers, to provide revenue for the general revenue fund, and to meet the expenses of administering the tax levied by this chapter, there is hereby levied on every individual, trust, and estate residing in or earning or receiving income in this state, on every individual, trust, and estate earning or receiving lottery winnings, prizes, or awards pursuant to Chapter 3770. of the Revised Code, on every individual, trust, and estate earning or receiving winnings on casino gaming, and on every individual, trust, and estate otherwise having nexus with or in this state under the Constitution of the United States, an annual tax measured in the case of individuals by Ohio adjusted gross income less an exemption for the taxpayer, the taxpayer's spouse, and each dependent as provided in section 5747.025 of the Revised Code; measured in the case of trusts by modified Ohio taxable income under division (D) of this section; and measured in the case of estates by Ohio taxable income. The tax imposed by this section on the balance thus obtained is hereby levied as follows:
(1) For taxable years beginning in 2004:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .743% |
| More than $5,000 but not more than $10,000 | $37.15 plus 1.486% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $111.45 plus 2.972% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $260.05 plus 3.715% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $445.80 plus 4.457% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,337.20 plus 5.201% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $3,417.60 plus 5.943% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $4,606.20 plus 6.9% of the amount in excess of $100,000 |
| More than $200,000 | $11,506.20 plus 7.5% of the amount in excess of $200,000 |
(2) For taxable years beginning in 2005:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .712% |
| More than $5,000 but not more than $10,000 | $35.60 plus 1.424% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $106.80 plus 2.847% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $249.15 plus 3.559% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $427.10 plus 4.27% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,281.10 plus 4.983% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $3,274.30 plus 5.693% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $4,412.90 plus 6.61% of the amount in excess of $100,000 |
| More than $200,000 | $11,022.90 plus 7.185% of the amount in excess of $200,000 |
(3) For taxable years beginning in 2006:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .681% |
| More than $5,000 but not more than $10,000 | $34.05 plus 1.361% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $102.10 plus 2.722% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $238.20 plus 3.403% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $408.35 plus 4.083% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,224.95 plus 4.764% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $3,130.55 plus 5.444% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $4,219.35 plus 6.32% of the amount in excess of $100,000 |
| More than $200,000 | $10,539.35 plus 6.87% of the amount in excess of $200,000 |
(4) For taxable years beginning in 2007:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .649% |
| More than $5,000 but not more than $10,000 | $32.45 plus 1.299% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $97.40 plus 2.598% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $227.30 plus 3.247% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $389.65 plus 3.895% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,168.65 plus 4.546% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $2,987.05 plus 5.194% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $4,025.85 plus 6.031% of the amount in excess of $100,000 |
| More than $200,000 | $10,056.85 plus 6.555% of the amount in excess of $200,000 |
(5) For taxable years beginning in 2008, 2009, or 2010:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .618% |
| More than $5,000 but not more than $10,000 | $30.90 plus 1.236% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $92.70 plus 2.473% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $216.35 plus 3.091% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $370.90 plus 3.708% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,112.50 plus 4.327% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $2,843.30 plus 4.945% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $3,832.30 plus 5.741% of the amount in excess of $100,000 |
| More than $200,000 | $9,573.30 plus 6.24% of the amount in excess of $200,000 |
(6) For taxable years beginning in 2011 or 2012:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .587% |
| More than $5,000 but not more than $10,000 | $29.35 plus 1.174% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $88.05 plus 2.348% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 |
| More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 |
(7) For taxable years beginning in 2013:
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .537% |
| More than $5,000 but not more than $10,000 | $26.86 plus 1.074% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $80.57 plus 2.148% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $187.99 plus 2.686% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $322.26 plus 3.222% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $966.61 plus 3.760% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $2,470.50 plus 4.296% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $3,329.68 plus 4.988% of the amount in excess of $100,000 |
| More than $200,000 | $8,317.35 plus 5.421% of the amount in excess of $200,000 |
(8) For taxable years beginning in 2014 or thereafter: Except as otherwise provided in this division, in August of each year, the tax commissioner shall make a new adjustment to the income amounts prescribed in this division by multiplying the percentage increase in the gross domestic product deflator computed that year under section 5747.025 of the Revised Code by each of the income amounts resulting from the adjustment under this division in the preceding year, adding the resulting product to the corresponding income amount resulting from the adjustment in the preceding year, and rounding the resulting sum to the nearest multiple of fifty dollars. The tax commissioner also shall recompute each of the tax dollar amounts to the extent necessary to reflect the new adjustment of the income amounts. The rates of taxation shall not be adjusted. The adjusted amounts apply to taxable years beginning in the calendar year in which the adjustments are made and to taxable years beginning in each ensuing calendar year until a calendar year in which a new adjustment is made pursuant to this division. The tax commissioner shall not make a new adjustment in any year in which the amount resulting from the adjustment would be less than the amount resulting from the adjustment in the preceding year. The commissioner shall not make a new adjustment for taxable years beginning in 2013, 2014, or 2015.
| OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) OR MODIFIED OHIO TAXABLE INCOME (TRUSTS) OR OHIO TAXABLE INCOME (ESTATES) | TAX |
| $5,000 or less | .528% |
| More than $5,000 but not more than $10,000 | $26.41 plus 1.057% of the amount in excess of $5,000 |
| More than $10,000 but not more than $15,000 | $79.24 plus 2.113% of the amount in excess of $10,000 |
| More than $15,000 but not more than $20,000 | $184.90 plus 2.642% of the amount in excess of $15,000 |
| More than $20,000 but not more than $40,000 | $316.98 plus 3.169% of the amount in excess of $20,000 |
| More than $40,000 but not more than $80,000 | $950.76 plus 3.698% of the amount in excess of $40,000 |
| More than $80,000 but not more than $100,000 | $2,430.00 plus 4.226% of the amount in excess of $80,000 |
| More than $100,000 but not more than $200,000 | $3,275.10 plus 4.906% of the amount in excess of $100,000 |
| More than $200,000 | $8,181.00 plus 5.333% of the amount in excess of $200,000 |
(D) This division applies only to taxable years of a trust beginning in 2002 or thereafter.
Last updated May 25, 2022 at 4:48 PM