Who must file, what income is taxed, how Ohio’s brackets work for the 2025 tax year, the flat-tax change arriving for 2026, available deductions and credits, how to pay, and what happens if you don’t file. Everything in one place — no jargon required.

Read full guide

Local Tax9 min

RITA Explained: What It Is and Why You Owe It

RITA collects local income taxes for 300+ Ohio municipalities. Find out if your city is a member and how to file.

School District8 min

Ohio School District Tax: The Complete Explainer

Entirely separate from city tax. You owe it based on where you live — and many residents don’t know it exists.

Business14 min

Ohio Business Taxes: CAT, Withholding & Sales Tax

Ohio’s Commercial Activity Tax replaced the corporate income tax. Here’s what every business owner must know.

Quick Reference

Ohio Tax At a Glance

The key numbers every Ohio taxpayer should know for the 2025 tax year, filed in 2026.

3.125%

Ohio top state income tax rate

On income over $100,000 (2025 tax year)

5.75%

Ohio base sales tax rate

Counties add up to 2.25% more

Apr 15

Ohio income tax deadline

Same as federal · 2025 tax year

600+

Local taxing jurisdictions

Cities, villages & school districts

Ohio State Income Tax Brackets — 2025

Tax Year 2025

$0 – $26,050

$26,051 – $100,000

2.75%

Over $100,000

3.125%

Ohio Sales Tax — 2026 Range

State + County combined

Ohio state base rate

5.75%

Most Ohio counties

6.50–7.50%

Cuyahoga & Franklin Counties

8.0%

Ohio has over 600 local taxing jurisdictions. Most Ohioans owe local income tax in addition to state tax — and many don’t know until they receive an unexpected bill. The three types below are each separate taxes with separate filing requirements.

Most Confusing Area

Ohio Local Tax Help Center

Three distinct types of local tax. Most people owe at least one — and don’t know it.

All local tax guides

Type 1 of 3

Municipal Income Tax

Ohio cities and villages charge their own income tax, entirely separate from the state. Your employer withholds this — but if you live and work in different cities, you may owe an additional tax or be entitled to a credit.

How municipal tax works

Type 2 of 3

RITA — Regional Income Tax Agency

RITA collects municipal income tax on behalf of 300+ Ohio municipalities. If your city is a RITA member, you file directly with RITA — not your city. RITA conducts annual audits and can bill you for underpaid prior years.

What is RITA? Full guide

Type 3 of 3

School District Income Tax

Some Ohio school districts levy their own income tax, completely independent of city and state taxes. It’s based on where you live, not where you work, and requires a separate SD-100 return filed alongside your state return.

School district tax explained Look up your school district rate

Latest Ohio Tax Guides

Recently updated articles for the 2025 tax year, filed in 2026.

All guides

State TaxUpdated for 2026

Ohio Tax Brackets and Rates: 2025 Filing Season & the 2026 Flat Tax

Ohio uses a graduated income tax for the 2025 tax year. See exactly which rate applies to your income, plus what changes when Ohio moves to a flat rate in 2026.

Read guide

Tax Brackets6 min read

RefundsUpdated for 2026

How to Check Your Ohio Tax Refund Status

Waiting on your Ohio refund? Learn how to check online, what timelines to expect for e-filed vs. paper returns, and what to do if your refund is delayed.

Read guide

Refunds7 min read

Property TaxUpdated for 2026

Ohio Property Tax: Rates, Exemptions & How It Works

Ohio property tax rates vary significantly by county. Learn how your tax bill is calculated, what exemptions you may qualify for, and how to appeal your assessment.

Read guide

Property Tax10 min read

Editorial Standards

Why trust ohiotaxguide.com?

ohiotaxguide.com is an independent educational resource — not affiliated with the Ohio Department of Taxation, RITA, or any government agency. Every article is written by humans, reviewed against official Ohio tax sources, and updated whenever tax laws change. We never sell tax advice, accept advertising, or earn commissions.

Human-written, expert-reviewed

Every guide is written by a person and reviewed against official Ohio tax publications before publishing.

Updated when the law changes

We monitor Ohio tax code changes and update articles promptly — every page shows its last-updated date.

No ads. No commissions. No advice.

We’re purely educational. We don’t sell anything or earn money from recommendations.

Always linked to primary sources

Every claim is sourced to official government sites. We link to official Ohio resources throughout every guide.

Verified Against Official Sources

Ohio Department of Taxation

tax.ohio.gov

RITA Ohio

ritaohio.com

Internal Revenue Service

irs.gov

Ohio Business Central

ohiobusinesscentral.ohio.gov

Educational disclaimer: The content on ohiotaxguide.com is for informational purposes only. It does not constitute tax, legal, or financial advice. For advice specific to your situation, consult a licensed tax professional or the Ohio Department of Taxation directly.

Important Dates & Forms

Ohio Tax Deadlines & Key Forms — 2026

Don’t miss a deadline or file the wrong form. Here’s everything at a glance.

Key Ohio Tax Deadlines

Tax Year 2025 / Filed 2026

Apr 15

Ohio IT 1040 — State Return Due

Ohio individual income tax return

Critical

Apr 15

RITA Annual Return Due

For taxpayers in RITA member cities

Critical

Apr 15

SD-100 School District Return

If your school district levies an income tax

Annual

Jan 31

Employer W-2 & 1099 Filing

Ohio withholding reconciliation & W-2 submission

Annual

Quarterly

Ohio Estimated Tax Payments

Apr 15 · Jun 15 · Sep 15 · Jan 15

Quarterly

Most Common Ohio Tax Forms

2025 Tax Year

IT 1040

Ohio Individual Income Tax Return

Main Ohio state tax return for individuals

Guide

SD-100

School District Income Tax Return

Filed separately from IT 1040

Guide

IT 1040ES

Ohio Estimated Income Tax Payment

For self-employed and non-withholding filers

Guide coming soon

IT-40P

Ohio Tax Payment Voucher

Use when mailing a payment with your return

Guide coming soon

RITA 10A

RITA Individual Annual Return

For residents of RITA member municipalities

Guide

Quick Answers

Frequently Asked Ohio Tax Questions

The questions we hear most often — answered in plain English, no jargon.

Do I have to file an Ohio income tax return?

What is RITA and why do I owe them money?

Is school district tax different from city income tax?

When is the Ohio income tax deadline in 2026?

How do I check my Ohio tax refund status?

What is Ohio’s income tax rate?

What is Ohio’s sales tax rate?

If I moved to Ohio mid-year, do I still have to file?

Understand Ohio Taxes Without the Confusion

What do you need to understand?

Ohio Tax Calculators & Tools

Featured Ohio Tax Guides

Ohio Income Tax: Your Complete 2026 Filing Guide

Ohio Tax At a Glance

Ohio Local Tax Help Center

Municipal Income Tax

RITA — Regional Income Tax Agency

School District Income Tax

Latest Ohio Tax Guides

Ohio Tax Brackets and Rates: 2025 Filing Season & the 2026 Flat Tax

How to Check Your Ohio Tax Refund Status

Ohio Property Tax: Rates, Exemptions & How It Works

Why trust ohiotaxguide.com?

Ohio Tax Deadlines & Key Forms — 2026

Frequently Asked Ohio Tax Questions

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