For taxable years beginning in 2023:

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