Ohio does not tax Social Security benefits. Ohio's income tax return starts with "federal adjusted gross income," which includes the taxable portion of your Social Security benefits, if any.
Like the federal income tax, the Ohio income tax is progressive, meaning the rate of taxation increases as taxable income increases. In 2025, there are three tax rates: 0.00%, 2.75% and 3.50%. Moreover, Ohio also has a standard deduction that is $2,400 for single filers, and $4,800 for married filing jointly.
Ohio has a 5.75 percent state sales tax rate and an average combined state and local sales tax rate of 7.24 percent. Ohio has a 1.30 percent effective property tax rate on owner-occupied housing value. Ohio does not have an estate tax or inheritance tax.
Filing Tip: If your federal adjusted gross income is more than $28,450, the Ohio Department of Taxation recommends filing an Ohio IT 1040 or IT 10 to avoid delinquency billings, even if you don't owe any taxes.
Individual taxpayers whose Ohio taxable income is less than or equal to $10,000 are effectively exempt from the tax since they receive a full credit against the tax otherwise due.
Register online through the Ohio Business Gateway (OBG) at . Once the registration has been completed, employer withholding and school district withholding returns and payments can be submitted immediately. For questions regarding the registration process, call 1-888-405-4089.
Submit form IT 4 to your employer on or before the start date of employment so your employer will withhold and remit Ohio income tax from your compensation. If applicable, your employer will also withhold school district income tax.
Every full-year resident, part year resident and full year nonresident must file an Ohio tax return if they have income from Ohio sources. An exception is for full year nonresidents living in a border state will not have to file an Ohio tax return if wages received are from an unrelated employer.
The median property tax rate in Warrensville Heights, OH is 3.17%, considerably higher than both the national median of 0.99% and the Ohio state median of 1.80%.
The tax generally applies to: Wages, salaries, and other compensation earned by residents of the municipality and by nonresidents working in the municipality.