Ohio Tax Tables for 2023
The 2023 Ohio Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Ohio State Tax Calculator 2023.
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Ohio Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Ohio in 2023. Ohio uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2023)
Marginal income tax brackets for Single filers in Ohio for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 26,050.00 | 0% |
| 2 | $ 26,050.00 to $ 100,000.00 | 2.77% |
| 3 | $ 100,000.00 to $ 115,300.00 | 3.69% |
| 4 | $ 115,300.00 and over | 3.99% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in Ohio for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 26,050.00 | 0% |
| 2 | $ 26,050.00 to $ 100,000.00 | 2.77% |
| 3 | $ 100,000.00 to $ 115,300.00 | 3.69% |
| 4 | $ 115,300.00 and over | 3.99% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in Ohio for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 26,050.00 | 0% |
| 2 | $ 26,050.00 to $ 100,000.00 | 2.77% |
| 3 | $ 100,000.00 to $ 115,300.00 | 3.69% |
| 4 | $ 115,300.00 and over | 3.99% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in Ohio for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 26,050.00 | 0% |
| 2 | $ 26,050.00 to $ 100,000.00 | 2.77% |
| 3 | $ 100,000.00 to $ 115,300.00 | 3.69% |
| 4 | $ 115,300.00 and over | 3.99% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in Ohio for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 26,050.00 | 0% |
| 2 | $ 26,050.00 to $ 100,000.00 | 2.77% |
| 3 | $ 100,000.00 to $ 115,300.00 | 3.69% |
| 4 | $ 115,300.00 and over | 3.99% |
Ohio Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
Ohio Payroll Taxes(2023)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
Ohio Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Ohio updates:
Frequently Asked Questions
Does Ohio tax interest and dividends?
Generally yes unless a specific OH adjustment applies (e.g., certain U.S. obligations).
How are stock options taxed in OH?
Ohio generally follows federal timing for taxable wages (e.g., NSOs at exercise); add local tax where applicable.
Are city taxes based on where I live or work?
Usually where you work and sometimes where you live; many cities tax both with credits to avoid double tax. Check your city’s rules.
Do I owe OH use tax?
You may owe use tax on out-of-state purchases with no sales tax collected; see IT 1040 instructions.
Does Ohio tax remote workers?
Residents owe OH tax on worldwide income; nonresidents owe OH tax on OH-sourced wages. Local city rules depend on work location and reciprocity periods.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.