What is Ohio's law on no state estate or inheritance tax?

Ohio has no estate tax (repealed 2013) and no inheritance tax. (Estate tax repealed Jan. 1, 2013)

Ohio law

Tax Laws in Ohio.

Ohio imposes a graduated individual income tax with a top rate of 3.5% (2024, phasing down under 2023 tax reform). Ohio has a Commercial Activity Tax (CAT) — a gross-receipts tax on businesses — instead of a traditional corporate income tax. Sales tax is 5.75% state + local (combined rates commonly 6.5%-8%). Ohio repealed its corporate franchise tax and estate tax. Property taxes are administered locally. Municipal income taxes are distinctive — most Ohio cities impose their own local income tax (typically 1-2.5%) on residents and those working within city limits.

Last verified: 2026-04-17

State law

Key Ohio Statutes

Ohio Individual Income TaxOhio Rev. Code § 5747.02

Graduated rates consolidating to 2.75% (up to $100K) and 3.5% (over $100K) under 2023 reform. Ohio conforms partially to the federal IRC.

Sales and Use TaxOhio Rev. Code Chapter 5739

5.75% state sales tax. Local sales taxes produce combined rates commonly 6.5%-8%.

Commercial Activity Tax (CAT)Ohio Rev. Code Chapter 5751

Gross-receipts tax replacing the traditional corporate franchise tax. Tiered rates: 0.26% on gross receipts. Exclusion of first $3 million (2025+) under 2023 reform. Applies to businesses with Ohio gross receipts over $3 million.

Municipal Income TaxOhio Rev. Code Chapter 718

Ohio cities may impose local income tax. Rates typically 1%-2.5% for residents; most cities also tax income earned within city limits by non-residents. Administered through the Regional Income Tax Agency (RITA) and Central Collection Agency (CCA) or locally.

Property TaxOhio Rev. Code Title 57

Real property assessed at 35% of market value. Homestead exemption available for qualifying seniors and disabled persons.

No State Estate or Inheritance TaxEstate tax repealed Jan. 1, 2013

Ohio has no estate tax (repealed 2013) and no inheritance tax.

State law

Official Sources

Ohio Department of Taxation IRS

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Ohio.

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Tax Laws in Ohio.

Key Ohio Statutes

Official Sources

Not Legal Advice

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