Ohio tax burden — broken down.
Ohio’s combined tax burden (income + property + sales) lands at 10.84% on our composite — ranking #29 of 51 jurisdictions. The top marginal individual income tax rate is 3.50%.
Ohio burden, broken into 3 components
| Component | Ohio rate | National median |
|---|---|---|
| Top marginal income | 3.50% | ~5.30% |
| Effective property | 1.59% | ~1.07% |
| State sales tax | 5.75% | ~5.50% |
| Combined composite | 10.84% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Ohio
Ohio taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Ohio. Federal taxation of these income sources is unchanged regardless of state.
How Ohio compares
Of all 51 US jurisdictions ranked by combined burden composite, Ohio sits at #29. That places Ohio in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
Ohio metros — local tax overlay
State rates are uniform across Ohio— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Columbusproperty 1.60% · pop 2.1Mmedian $64,600 →
- Clevelandproperty 1.60% · pop 2.0Mmedian $52,600 →
- Cincinnatiproperty 1.60% · pop 2.3Mmedian $65,600 →
- Daytonproperty 1.60% · pop 0.8Mmedian $54,600 →
- Akronproperty 1.60% · pop 0.7Mmedian $50,800 →
- Toledoproperty 1.60% · pop 0.6Mmedian $48,400 →
- Youngstownproperty 1.60% · pop 0.5Mmedian $44,200 →
- Cantonproperty 1.60% · pop 0.4Mmedian $42,500 →
More Ohio metros coming as we expand city coverage.
Ohio tax — common questions
What is the Ohio top marginal income tax rate in 2025?
Ohio's top marginal individual income tax rate is 3.50% on the highest bracket.
What is the Ohio effective property tax rate?
Ohio's statewide effective property tax rate is 1.59% of home value (annual). On a $400,000 home that's roughly $6,360/yr. Local variation can be ±0.5pp.
Does Ohio tax retirement income or Social Security?
Ohio taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Ohio-specific tax quirks I should know about?
Ohio also has 200+ School District Income Taxes (SDIT) layered on top of state + municipal — residents in some districts owe 5%+ combined non-federal income tax.
For the full Ohio state tax breakdown — every bracket, every deduction, all the edge cases — read our deep Ohio state tax guide →
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.