For taxable years beginning in 2021:

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