For taxable years beginning in 2014:

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.