Ohio State Tax Tables

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Ohio State tax rate changed on Sep 1, 2021. Learn more here.

Tax rate used in calculating Ohio state tax for year 2025

State Abbreviation:	OH
State Tax Withholding State Code:	39
Acceptable Exemption Form:	IT-4
Basis For Withholding:	State Exemptions
Acceptable Exemption Data:	0 / Number of Exemptions
TSP Deferred:	Yes
Special Coding:	Determine the Total Number Of Allowances field as follows: First Position- Enter 0 (zero). Second and Third Positions - Enter the total number of exemptions claimed.
Additional Information:	None

Ohio Effective

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Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages to compute the taxable income.

Exemption Allowance = $650 x Number of Exemptions
Apply the taxable income computed in step 3 to the following table to determine the Ohio tax withholding.

Tax Withholding Table
If the Amount of Taxable Income Is:		The Amount of Ohio Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$ 0	$ 26,050	$ 0	plus	>1.775%	$ 0
26,050	100,000	462.39	plus	2.99%	26,050
100,000	and over	2,673.50	plus	3.64%<	100,000

Divide the annual Ohio tax withholding by 26 to obtain the biweekly Ohio tax withholding.