Personal Income Tax in Ohio

April 13, 2006

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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 the 2006 tax year:

Taxable Income	Amount of Tax
Up to $5,000	0.681%
Over $5,000 to $10,000	$34.05 plus 1.361% of excess over $5,000
Over $10,000 to $15,000	$102.10 plus 2.722% of excess over $10,000
Over $15,000 to $20,000	$238.20 plus 3.403% of excess over $15,000
Over $20,000 to $40,000	$408.35 plus 4.083% of excess over $20,000
Over $40,000 to $80,000	$1,224.95 plus 4.764% of excess over $40,000
Over $80,000 to $100,000	$3,130.55 plus 5.444% of excess over $80,000
Over $100,000 to $200,000	$4,219.35 plus 6.32% of excess over $100,000
Over $200,000	$10,539.35 plus 6.87% of excess over $200,000