Personal tax rates are between 0.587% and 5.421%, exemptions are $1,700 per person, no standard deduction is given. Social security is exempt and pensioners receive some additional tax credits. Sales tax is 5.5%, and cities and counties may levy an additional 2.25%. There is no estate tax in Ohio.
Corporate income taxes were repealed, but many corporations are still subject to the Commercial Activities Tax based on gross receipts. For more information on this and other business taxes in Ohio please see: http://www.tax.ohio.gov/commercial_activities.aspx