Ohio Standard Deduction
The Ohio standard deduction is a flat amount you can subtract from your gross income before Ohio income tax is calculated, instead of itemising individual deductions. This page shows the Ohio standard deduction for tax year 2025 by filing status, sourced directly from the Ohio Department of Taxation, and calculates your Ohio taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Ohio itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Ohio provides. Use this alongside the Ohio income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
Ohio does not provide a standard deduction. Ohio does not have a standard deduction. Ohio uses a personal exemption credit that reduces tax liability directly.
Ohio standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $0.00 | Ohio Department of Taxation |
| Married filing jointly | $0.00 | Ohio Department of Taxation |
| Head of household | $0.00 | Ohio Department of Taxation |
| Married filing separately | $0.00 | Ohio Department of Taxation |
Ohio does not have a standard deduction. Ohio uses a personal exemption credit that reduces tax liability directly.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Ohio standard deduction: frequently asked questions
What is the Ohio standard deduction for 2025?
Ohio does not provide a standard deduction. Ohio does not have a standard deduction. Ohio uses a personal exemption credit that reduces tax liability directly.
How does the Ohio standard deduction affect my tax?
The standard deduction lowers your Ohio taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $0.00 standard deduction has $60,000.00 of Ohio taxable income before any other adjustments.
Should I take the Ohio standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Ohio exceed the standard deduction of $0.00 (single) or $0.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Ohio Department of Taxation.
What is Ohio's income tax rate for 2025?
For tax year 2025, Ohio taxes no income up to $26,050. Income from $26,050 to $100,000 is taxed at 2.75% (plus a $342.00 base amount). Income over $100,000 is taxed at 3.125% (plus a $2,394.32 base amount). Ohio also allows a personal exemption deduction that reduces taxable income before applying these rates. Source: Ohio Revised Code 5747.02.
Does Ohio have a standard deduction?
No. Ohio does not have a standard deduction. Instead, Ohio allows a personal exemption deduction of $2,350, $2,100, or $1,850 per exemption (for the taxpayer, spouse, and each dependent) depending on your modified adjusted gross income. Source: Ohio Revised Code 5747.025.
Does Ohio have local income taxes?
Many Ohio municipalities and school districts impose their own income taxes, separate from the state income tax. Municipal rates vary by city and school district income tax rates range from 0.25% to 3%. Local taxes are not included in this calculator.
How is Ohio business income taxed?
Ohio taxes net business income at a flat 3% rate under Ohio Revised Code 5747.02(A)(4), separate from the graduated rate schedule that applies to non-business income.
Official sources
- Ohio standard deduction (tax year 2025): Ohio Department of Taxation, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.