Ohio State and Local Taxes

To access individual state and local taxes, click on the corresponding state below:

Ohio State Taxes

Ohio Department of Taxation

Ohio Gateway - Online Payments

Ohio Business Taxes

Entity Registration

Sales Tax

Sales Tax General Information

Sales Tax Rates & Changes

Sales Tax Forms

Commercial Activity Tax (CAT)

General Information

Return and Payment Due Dates

Pass Through Entities

General Information & Resources

Pass Through Entity Election Guidance

Pass Through Entity Income Tax Rates

Business Income and Adjustments

Bonus Depreciation Guidance

Composite Return FAQs

Pass Through Entity FAQs

Withholding FAQs

Local Taxes

Local Tax Overview

Address Locator to Determine Local Filing Obligation

Municipal Tax Websites

Property Tax

Real Property Information

Ohio Individual Taxes

Income Tax

Individual Tax Overview

Individual Tax Resources
(Including residency information, forms, FAQs)

Business Income and Business Income Deduction Guidance

Bonus Depreciation Guidance