Jurisdiction detail

Ohio tax guide

A seeded subnational profile for Ohio, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Ohio Department of Taxation

Overview

Ohio replaced its corporate franchise tax with a Commercial Activity Tax on gross receipts. Municipal income taxes apply broadly across the state and add a layer of complexity.

CAT applies to gross receipts above the registration threshold.Most Ohio cities and many villages impose municipal income tax.RITA and CCA administer many municipal income taxes.

Individual income tax

Ohio's individual income tax is progressive with top rate around 3.5 percent after recent reforms.

Type: progressive

Business tax

Ohio repealed its corporate franchise tax; the Commercial Activity Tax (CAT) applies to gross receipts.

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 5.75%

Local rates add up to 2.25 percent.

Deadlines and forms

Individual returns due April 15; CAT filings quarterly or annual depending on receipts.

Official authority

Visit Ohio Department of Taxation

Primary sources

Ohio Department of TaxationVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.