Ohio Taxable Income Tax Calculation More than Up to $0 - $26,050 0.000% of Ohio taxable nonbusiness income $26,050 - $100,000 $342 + 2.75% of excess over $26,050 $100,000 - $2,394.32 + 3.125% of excess over $100,000

Ohio Taxable Income Tax Calculation More than Up to Nonbusiness Income Tax $0 - $26,050 0.000% of Ohio taxable nonbusiness income $26,051 - $100,000 $360.69 + 2.75% of excess over $26,050 $100,000 - $2,394.32 + 3.50% of excess over $100,000

Ohio Taxable Income Tax Calculation More than Up to Nonbusiness Income Tax $0 - $26,050 0.000% of Ohio taxable nonbusiness income $26,051 - $100,000 $360.69 + 2.75% of excess over $26,050 $100,000 - $115,300 $2,394.32 + 3.688% of excess over $100,000 more than $115,300 $2,958.58+ 3.750% of excess over $115,300

Ohio Taxable Income Tax Calculation 0 - $26,050 0.000% $26,051 - $46,100 $360.69 + 2.765% of excess over $26,050 $46,100- $92,150 $915.07 + 3.226% of excess over $46,100 $92,150 - $115,300 $2,400.64 + 3.688% of excess over $92,150 more than $115,300 $3,254.41+ 3.990% of excess over $115,300

Ohio Taxable Income Tax Calculation 0 - $25,000 0.000% $25,001 - $44,250 $346.16 + 2.765% of excess over $25,000 $44,250 - $88,450 $878.42 + 3.226% of excess over $44,250 $88,450 - $110,650 $2,304.31 + 3.688% of excess over $88,450 more than $110,650 $3,123.05 + 3.990% of excess over $110,650

Ohio Taxable Income Tax Calculation 0 - $22,150 0.000% $22,151 - $44,250 $316.18 + 2.850% of excess over $22,150 $44,250 - $88,450 $946.03 + 3.326% of excess over $44,250 $88,450 - $110,650 $2,416.12 + 3.802% of excess over $88,450 $110,650 - $221,300 $3,260.16 + 4.413% of excess over $110,650 more than $221,300 $8,143.14 + 4.797% of excess over $221,300

Ohio Taxable Income Tax Calculation 0 - $21,750 0.000% $21,751 - $43,450 $310.47 + 2.850% of excess over $21,750 $43,450 - $86,900 $928.92 + 3.326% of excess over $43,450 $86,900 - $108,700 $2,374.07 + 3.802% of excess over $86,900 $108,700 - $217,400 $3,202.91 + 4.413% of excess over $108,700 more than $217,400 $7,999.84 + 4.797% of excess over $217,400

Ohio Taxable Income Tax Calculation $0 - $10,850 0.000% $10,851 - $16,300 $80.56 +1.980% of excess over $10,851 $16,300 - $21,750 $188.47 + 2.476% of excess over $16,300 $21,750 - $43,450 $323.41 + 2.969% of excess over $21,750 $43,450 - $86,900 $967.68 + 3.465% of excess over $43,450 $86,900 - $108,700 $2,473.22 + 3.960% of excess over $86,900 $108,700 - $217,400 $3,336.50 + 4.597% of excess over $108,700 more than $217,400 $8,333.44 + 4.997% of excess of $217,400

Ohio Taxable Income Tax Calculation 0 – $10,650 0.000% $10,651 - $16,000 $79.08 + 1.980% of excess over $10,650 $16,000 – $21,350 $185.01 + 2.476% of excess over $16,000 $21,350 – $42,650 $317.48 + 2.969% of excess over $21,350 $42,650 - $85,300 $949.88 + 3.465% of excess over $42,650 $85,300 – $106,650 $2,427.70 + 3.960% of excess over $85,300 $106,650 – $213,350 $3,273.16 + 4.597% of excess over $106,650 more than $213,350 $8,178.16 + 4.997% of excess over $213,350

Ohio Taxable Income Tax Calculation 0 – $5,250 0.495% $5,250– $10,500 $25.99+ .990% of excess over $5,250 $10,500 – $15,800 $77.97+ 1.980% of excess over $10,500 $15,800 – $21,100 $182.91 + 2.476% of excess over $15,800 $21,100 – $42,100 $314.14 + 2.969% of excess over $21,100 $42,100 – $84,200 $937.63 + 3.465% of excess over $42,100 $84,200 – $105,300 $2,396.40 + 3.960% of excess over $84,200 $105,300 – $210,600 $3,231.96 + 4.597% of excess over $105,300 more than $210,600 $8,072.60 + 4.997% of excess over $210,600

Note: The brackets listed for 2016 reflect the annual adjustment that was made in July 2016.

Ohio Taxable Income Tax Calculation 0 – $5,200 0.495% $5,200– $10,400 $25.74+ .990% of excess over $5,200 $10,400 – $15,650 $77.22+ 1.980% of excess over $10,400 $15,650 – $20,900 $181.17 + 2.476% of excess over $15,650 $20,900 – $41,700 $311.16 + 2.969% of excess over $20,900 $41,700 – $83,350 $928.71 + 3.465% of excess over $41,700 $83,350 – $104,250 $2,371.88 + 3.960% of excess over $83,350 $104,250 – $208,500 $3,199.52 + 4.597% of excess over $104,250 more than $208,500 $7,991.89 + 4.997% of excess over $208,500

Ohio Taxable Income Tax Calculation 0 – $5,200 0.528% $5,200– $10,400 $27.46+ 1.057% of excess over $5,200 $10,400 – $15,650 $82.42+ 2.113% of excess over $10,400 $15,650 – $20,900 $193.35 + 2.642% of excess over $15,650 $20,900 – $41,700 $332.06 + 3.169% of excess over $20,900 $41,700 – $83,350 $991.21 + 3.698% of excess over $41,700 $83,350 – $104,250 $2,531.43 + 4.226% of excess over $83,350 $104,250 – $208,500 $3,414.66 + 4.906% of excess over $104,250 more than $208,500 $8,529.17 + 5.333% of excess over $208,500

Note: The brackets listed for 2014 reflect the annual adjustment that was made in July 2014 and reflect a 10.0 percent reduction compared to tax year 2012.

Ohio Taxable Income Tax Calculation 0 – $5,200 0.537% $5,200– $10,400 $27.92+ 1.074% of excess over $5,200 $10,400 – $15,650 $83.77+ 2.148% of excess over $10,400 $15,650 – $20,900 $196.54 + 2.686% of excess over $15,650 $20,900 – $41,700 $337.56 + 3.222% of excess over $20,900 $41,700 – $83,350 $1,007.74 + 3.760% of excess over $41,700 $83,350 – $104,250 $2,573.78 + 4.296% of excess over $83,350 $104,250 – $208,500 $3,471.64 + 4.988% of excess over $104,250 more than $208,500 $8,671.63 + 5.421% of excess over $208,500

Note: The brackets listed for 2013 reflect the annual adjustment that was made in July 2013.

Ohio Taxable Income Tax Calculation 0 – $5,200 0.587% $5,200– $10,400 $30.52+ 1.174% of excess over $5,200 $10,400 – $15,650 $91.57+ 2.348% of excess over $10,400 $15,650 – $20,900 $214.84 + 2.935% of excess over $15,650 $20,900 – $41,700 $368.93 + 3.521% of excess over $20,900 $41,700 – $83,350 $1,101.30 + 4.109% of excess over $41,700 $83,350 – $104,250 $2,812.70 + 4.695% of excess over $83,350 $104,250 – $208,500 $3,793.96 + 5.451% of excess over $104,250 more than $208,500 $9,476.63 + 5.925% of excess over $208,500

Ohio Taxable Income Tax Calculation 0 – $5,100 0.587% $5,100 – $10,200 $29.94 + 1.174% of excess over $5,100 $10,200 – $15,350 $89.81 + 2.348% of excess over $10,200 $15,350 – $20,450 $210.73 + 2.935% of excess over $15,350 $20,450 – $40,850 $360.42 + 3.521% of excess over $20,450 $40,850 – $81,650 $1,078.70 + 4.109% of excess over $40,850 $81,650 – $102,100 $2,755.17 + 4.695% of excess over $81,650 $102,100 – $204,200 $3,715.30 + 5.451% of excess over $102,100 more than $204,200 $9,280.77 + 5.925% of excess over $204,200

Ohio Taxable Income Tax Calculation 0 – $5,050 0.618% of Ohio taxable income $5,050 – $10,100 $31.21 + 1.236% of excess of $5,050 $10,100 – $15,150 $93.63 + 2.473% of excess over $10,100 $15,150 – $20,200 $218.52 + 3.091% of excess over $15,150 $20,200 – $40,350 $374.62 + 3.708% of excess over $20,200 $40,350 – $80,700 $1,121.78 + 4.327% of excess over $40,350 $80,700 – $100,900 $2,867.72 + 4.945% of excess over $80,700 $100,900 – $201,800 $3,866.61 + 5.741% of excess over $100,900 more than $201,800 $9,659.28 + 6.24% of excess over $201,800

Ohio Taxable Income Tax Calculation 0 – $5,000 0.618% of Ohio taxable income $5,000 – $10,000 $30.90 + 1.236% of excess of $5,000 $10,000 – $15,000 $92.70 + 2.473% of excess over $10,000 $15,000 – $20,000 $216.35 + 3.091% of excess over $15,000 $20,000 – $40,000 $370.90 + 3.708% of excess over $20,000 $40,000 – $80,000 $1,112.50 + 4.327% of excess over $40,000 $80,000 – $100,000 $2,843.30 + 4.945% of excess over $80,000 $100,000 – $200,000 $3,832.30 + 5.741% of excess over $100,000 more than $200,000 $9,573.30 + 6.24% of excess over $200,000

Ohio Taxable Income Tax Calculation 0 – $5,000 0.649% of Ohio taxable income $5,000 – $10,000 $32.45 + 1.299% of excess of $5,000 $10,000 – $15,000 $97.40 + 2.598% of excess over $10,000 $15,000 – $20,000 $227.30 + 3.247% of excess over $15,000 $20,000 – $40,000 $389.65 + 3.895% of excess over $20,000 $40,000 – $80,000 $1,168.65 + 4.546% of excess over $40,000 $80,000 – $100,000 $2,987.05 + 5.194% of excess over $80,000 $100,000 – $200,000 $4,025.85 + 6.031% of excess over $100,000 more than $200,000 $10,056.85 + 6.555% of excess over $200,000

Ohio Taxable Income Tax Calculation 0 – $5,000 0.681% of Ohio taxable income $5,000 – $10,000 $34.05 + 1.361% of excess of $5,000 $10,000 – $15,000 $102.10 + 2.722% of excess over $10,000 $15,000 – $20,000 $238.20 + 3.403% of excess over $15,000 $20,000 – $40,000 $408.35 + 4.083% of excess over $20,000 $40,000 – $80,000 $1,224.95 + 4.764% of excess over $40,000 $80,000 – $100,000 $3,130.55 + 5.444% of excess over $80,000 $100,000 – $200,000 $4,219.35 + 6.32% of excess over $100,000 more than $200,000 $10,539.35 + 6.87% of excess over $200,000

Ohio Taxable Income Tax Calculation 0 – $5,000 0.712% of Ohio taxable income $5,000 – $10,000 $35.60 + 1.424% of excess of $5,000 $10,000 – $15,000 $106.80 + 2.847% of excess over $10,000 $15,000 – $20,000 $249.15 + 3.559% of excess over $15,000 $20,000 – $40,000 $427.10 + 4.27% of excess over $20,000 $40,000 – $80,000 $1,281.10 + 4.983% of excess over $40,000 $80,000 – $100,000 $3,274.30 + 5.693% of excess over $80,000 $100,000 – $200,000 $4,412.90 + 6.61% of excess over $100,000 more than $200,000 $11,022.90 + 7.185% of excess over $200,000