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Ohio Personal Income Tax Laws


Explanation of Chart and More Information on Personal Income Tax Laws

Code Section5747.01, et seq.
Who is Required to FileEvery individual and estate residing in or earning or receiving income in Ohio; Partnerships are not taxable; Local taxes may be required
RateFirst $5,000, 0.743%; Next $5,000, 1.486%; Next $5,000, 2.972%; Next $5,000, 3.715%; Next $20,000, 4.457%; Next $40,000, 5.201%; Next $20,000, 5.943%; Next $100,000, 6.9%; Over $200,000, 7.5%
Federal Income Tax DeductibleNo
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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