Taxes in Ohio
Every state-level tax in Ohio, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
For a typical Ohio resident, property tax is likely the most consequential of the three levies, though none of Ohio's rates rank among the three highest or three lowest nationally. Income and sales taxes also apply, but property tax generally carries the largest dollar weight for anyone who owns a home, and its rate is set locally, so it can shift more noticeably from one community to another than the statewide income or sales rate would. That said, Ohio's position in the middle of the national pack means no single tax here stands out as unusually burdensome or unusually light.
State income tax
2.75% flat rate.
Local income tax: Columbus levies a municipal income tax of 2.5%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 7.29%. State rate 5.75% plus an average 1.54% local.
Estate & inheritance tax
Ohio imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Ohio levies a transfer tax of 0.100% — Real estate conveyance fee.
Cigarette Tax
Ohio levies a cigarette tax of $1.60 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Ohio levies a gas tax of 38.50¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Ohio levies a beer tax of $0.179 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Ohio levies a wine tax of $0.320 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Ohio levies a spirits tax of $12.330 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.05%. Compare counties below for local rates.
Counties in Ohio by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Cuyahoga County | 2.00% | $195,400 |
| Montgomery County | 1.73% | $180,900 |
| Lucas County | 1.69% | $163,900 |
| Lake County | 1.62% | $214,100 |
| Greene County | 1.61% | $252,200 |
| Delaware County | 1.60% | $445,500 |
| Summit County | 1.53% | $208,700 |
| Hamilton County | 1.51% | $241,900 |
| Franklin County | 1.47% | $288,400 |
| Geauga County | 1.38% | $331,100 |
| Lorain County | 1.37% | $223,200 |
| Wood County | 1.34% | $227,600 |
| Trumbull County | 1.31% | $141,800 |
| Mahoning County | 1.30% | $154,700 |
| Stark County | 1.29% | $186,400 |
| Fulton County | 1.28% | $191,000 |
| Portage County | 1.27% | $227,000 |
| Clermont County | 1.25% | $266,200 |
| Richland County | 1.25% | $164,800 |
| Medina County | 1.24% | $287,000 |
| Licking County | 1.22% | $275,200 |
| Erie County | 1.22% | $199,700 |
| Butler County | 1.22% | $258,500 |
| Ashtabula County | 1.21% | $159,500 |
| Warren County | 1.20% | $349,400 |
| Clark County | 1.19% | $169,900 |
| Crawford County | 1.19% | $136,700 |
| Wayne County | 1.17% | $222,100 |
| Athens County | 1.17% | $185,000 |
| Henry County | 1.17% | $168,600 |