The Buckeye State

Ohio Legal, Tax
& Document Resources

“With God, All Things Are Possible” — Ohio state motto

Official Ohio resources: tax deadlines, labor laws, business registration, immigration guidance, and free AI contract review — all in plain English.

11M+
Residents
2.75% flat on income over $26,050
State Income Tax
$11.00 (employers with $405K+ gross receipts; $7.25 below)
Min. Wage
Great Seal of the State of Ohio
7th
by population
7th
GDP $966.8B
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Ohio Lease Agreement
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✓Deposit terms comply with state law
11,900,510
Population
Census 2025 ↗
$966.8B
State GDP
BEA 2025 ↗
$72,212
Median Income
ACS 2024 ↗
1.1M
Small Businesses
SBA 2025 ↗
3.4%
Unemployment
BLS Sep 2026 ↗
5.5%
Foreign-Born
ACS 2024 ↗
Income Tax
2.75% flat on income over $26,050
State income tax (2026)
Min. Wage
$11.00 (employers with $405K+ gross receipts; $7.25 below)
Eff. 2026-01-01
Property Tax
1.41%
Avg effective rate on owner-occupied homes
Sales Tax
5.75% state; 7.29% avg. with local
State rate; local rates may add
LLC Fee
$99
Articles of Organization
Unemployment
3.4%
Seasonally adjusted
Tax Deadline
Apr 15
State return due (next business day if a weekend)
Annual Report
Not required
No LLC annual report

How Ohio compares

Ranked against the other 49 states on the figures we hold. Rates that combine state and local components — sales tax, the minimum wage where it varies by region — are shown on this page but not ranked, because a single number would misstate them.

FigureOHNationallyIn its region
PopulationUS Census Bureau, Vintage 2025 estimates, July 1, 202511,900,5107th highest of 502 of 12
GDP ($bn)Bureau of Economic Analysis, 2025966.87th highest of 502 of 12
Median household incomeUS Census Bureau, ACS 2024 1-year, 2024$72,21239th highest of 5010 of 12
Unemployment rateBureau of Labor Statistics, LAUS (seasonally adjusted, preliminary), September 20263.4%tied 14th lowest of 506 of 12
Foreign-born shareUS Census Bureau, ACS 2024 1-year, 20245.5%tied 37th highest of 508 of 12
Property tax ratechecked Nov 2026; confirm with the Ohio legislature1.41%40th lowest of 508 of 12
Deposit return window (days)checked Nov 2026; confirm with the Ohio legislature30tied 15th lowest of 504 of 12
Eviction notice (days)checked Nov 2026; confirm with the Ohio legislature3tied 31st highest of 506 of 12
Final pay deadline (days)checked Nov 2026; confirm with the Ohio legislature0tied 1st lowest of the 29 states that set one1 of 8
  • State income tax: yes41 of 50 states answer the same way
  • At-will employment: yesthe same in all 50 states — it does not set Ohio apart
  • Paid sick leave required: no30 of 50 states answer the same way
  • Paid family leave: no38 of 50 states answer the same way
  • Workers' comp required: yes49 of 50 states answer the same way
  • Rent control permitted: no46 of 50 states answer the same way
  • Annual report required: no7 of 50 states answer the same way

Statistical figures: US Census Bureau, Vintage 2025 estimates (July 1, 2025) · US Census Bureau, ACS 2024 1-year (2024) · Bureau of Economic Analysis (2025) · Bureau of Labor Statistics, LAUS (seasonally adjusted, preliminary) (September 2026) · SBA Office of Advocacy, 2025 Small Business Profiles (2025). Tax, wage, business and tenancy figures are recorded from state sources and were last checked on 2026-11-05 — confirm anything you are about to act on with the Ohio legislature.

What's changing in Ohio

Enacted changes with a fixed effective date. Contracts, payroll and leases signed now may run past these dates.

Coming up

  • January 1, 2027
    Minimum wage rises to $11.40/hr

    Tipped wage $5.70.

    Source ↗

Took effect in the last 12 months

  • January 1, 2026
    Minimum wage rose to $11.00/hr
    Source ↗
  • January 1, 2026
    Income tax becomes a single 2.75% rate

    HB 96: 2.75% on income over $26,050.

    Source ↗

Checked against official sources on 2026-11-05.

How long you have in Ohio

The periods that decide whether something is on time. Days are calendar days unless the underlying rule says otherwise.

Return a security deposit within
30 days
Eviction notice before filing
3 days
Final paycheck within
0 days
LLC formation processed in
3-7 business days
Overtime starts after
40 hrs/week

AI Legal Insights — Ohio

AI-generated · Updated July 2026

Powered by Gemma AI
Legal Climate

Ohio operates under a dual court system consisting of municipal, county, and common pleas courts, with the Supreme Court of Ohio serving as the state's highest judicial authority. The state follows a modified comparative negligence rule in personal injury cases, which can significantly impact liability determinations.

Business Climate

Ohio offers a robust manufacturing and logistics-driven economy, supported by a strategic location in the Midwest. While the tiered income tax provides some relief, businesses must navigate various local municipal income taxes that can add complexity to payroll and compliance.

Immigration

Ohio hosts a diverse immigrant population, particularly in metropolitan areas like Columbus and Cleveland, contributing significantly to the state'1s workforce. While the state does not have sanctuary city mandates at the state level, local jurisdictions vary in their approach to cooperation with federal immigration authorities.

Contract Tips for Ohio
  • ›Ensure all real estate contracts comply with the Ohio Statute of Frauds, requiring written documentation for land transfers.
  • ›Include specific choice-of-law clauses to avoid disputes regarding Ohio's specific consumer protection statutes.
  • ›Be mindful of Ohio's non-compete enforceability standards, which require reasonable geographic and temporal limitations to be valid.

AI-generated insights · Verify with a licensed attorney before relying on this information.

🔍 What documents do you need in Ohio?

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Employment Laws

Ohio labor regulations

OH

Ohio is an at-will employment state. Its minimum wage is indexed to inflation each January: $11.00/hr in 2026 for employers with at least $405,000 in gross receipts, rising to $11.40/hr on January 1, 2027. Ohio levies a Commercial Activity Tax on gross receipts instead of a corporate income tax.

LawOH RuleFederal Floor
Minimum Wage$11.00/hr since January 1, 2026 for employers with gross receipts over $405,000 ($7.25 below); rises to $11.40 on January 1, 2027$7.25/hr
Tipped Minimum WageHalf the full minimum wage; $5.70/hr from January 1, 2027, with tips making up the difference$2.13/hr
OvertimeAfter 40 hrs/week at 1.5× the regular rate (follows FLSA)FLSA: after 40 hrs/week at 1.5× regular rate
Paid Sick LeaveNo statewide mandateNo federal mandate
Paid Family LeaveNo state programFMLA: 12 weeks unpaid (employers with 50+ employees)
Workers CompensationMandatory for employers with 1+ employees; coverage through the state-run Ohio BWC fund (large employers may self-insure)Federal employees covered separately (FECA)
At-Will EmploymentYes — Ohio is an at-will employment stateDefault nationwide; exceptions for discrimination, retaliation
Final PaycheckBy the next regularly scheduled paydayNo federal requirement
Meal & Rest BreaksNo state requirement for adults; minors get a 30-min break after 5 consecutive hoursNo federal requirement; short breaks (5–20 min) must be paid under FLSA
Notable Exceptions & Protections
  • Smaller employers (under $405,000 in gross receipts) may pay the federal $7.25/hr.
  • Workers' compensation is run by the state Bureau of Workers' Compensation; most employers cannot buy private coverage.

Sources: U.S. Department of Labor state minimum wage table · state labor agencies (checked Nov 2026)

Landlord-Tenant Laws

Ohio rental regulations

OH

Ohio landlord-tenant law requires landlords to keep rental units fit and habitable. Tenants who give written notice of needed repairs and are current on rent may deposit rent with the court if the landlord does not act within a reasonable time.

TopicOH Rule
Security DepositNo statutory maximum; one month's rent is typical. For tenancies of 6+ months, the landlord owes 5% annual interest on any deposit above the greater of $50 or one month's rent
Deposit ReturnWithin 30 days after the tenant surrenders the unit, with an itemized written list of deductions; the tenant must give a forwarding address in writing
Rent ControlNone — state law prohibits local rent control
Eviction Notice (Non-Payment)3-day written notice to leave the premises before filing an eviction (forcible entry and detainer) case in municipal or county court
Landlord EntryReasonable notice — 24 hours is presumed reasonable — for non-emergency entry, at reasonable times
Repair & HabitabilityLandlord must keep the premises fit and habitable. If repairs are not made within a reasonable time (up to 30 days) after written notice, a tenant who is current on rent may deposit rent with the court clerk instead of paying the landlord
Self-Help EvictionProhibited — landlords may not lock out tenants, remove belongings, or shut off utilities to force a move-out
Retaliation ProtectionLandlord may not raise rent, reduce services, or evict because a tenant complained to a government agency or to the landlord, or joined a tenant organization
Know your rights

Both landlords and tenants have enforceable rights under Ohio law. Document all communications and keep copies of your lease agreement. Use AI review to spot risky clauses before signing.

Starting a Business

Ohio LLC formation guide

OH

Ohio has no corporate income tax. Instead, businesses pay the Commercial Activity Tax (CAT), a 0.26% tax on taxable gross receipts above an exclusion amount ($6 million since 2025), so most small businesses owe no CAT. The personal income tax is a single 2.75% rate on income over $26,050 starting in 2026. LLC formation costs $99, and Ohio LLCs do not file an annual report.

$99
LLC Filing Fee
Free
EIN (IRS)
Not required
Annual Report

Step-by-step LLC formation

  1. 1
    Choose a business name — must include "LLC," "Limited Liability Company," or an abbreviation; check availability with the Ohio Secretary of State
  2. 2
    File Articles of Organization with the Ohio Secretary of State online or by mail
  3. 3
    Pay the $99 filing fee (online filings typically process in 3–7 business days)
  4. 4
    Designate a statutory agent with a physical Ohio street address (not a P.O. Box)
  5. 5
    Create an Operating Agreement — not legally required but strongly recommended for LLCs with multiple members
  6. 6
    Obtain an EIN from the IRS — free at irs.gov, required for taxes and banking
  7. 7
    Register with the Ohio Department of Taxation for sales tax and employer withholding, and check whether your gross receipts make you subject to the CAT
  8. 8
    Obtain workers' compensation coverage from the Ohio BWC before hiring, plus any industry or local licenses
United States Federal

Every LLC also needs a free EIN from the IRS (Form SS-4). Apply online at irs.gov — takes about 15 minutes and is required to open a business bank account.

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Federal Offices

United States government offices in Ohio

US GOV
IRSIRS Taxpayer Assistance Centers

Walk-in assistance by appointment only. Call (844) 545-5640 to schedule, or book online at irs.gov.

Columbus Taxpayer Assistance Center
200 N. High St, Columbus, OH 43215
Cleveland Taxpayer Assistance Center
1240 E. 9th St, Cleveland, OH 44199
Cincinnati Taxpayer Assistance Center
550 Main St, Cincinnati, OH 45202
Akron Taxpayer Assistance Center
2 S. Main St, Akron, OH 44308
USCISUSCIS Field Offices

Immigration appointments via my.uscis.gov or call (800) 375-5283.

Columbus Field Office
50 W. Gay St, Columbus, OH 43215
Cleveland Field Office
1240 E. 9th St, Cleveland, OH 44199

Latest Tax & Business News

Updated daily

Check these official sources for latest Ohio tax & business news:

Top Ohio Cities

Localized legal, tax & contract help for each city.

18 cities
Columbus
Government · Education
Cleveland
Healthcare · Manufacturing
Cincinnati
Consumer Goods · Healthcare
Toledo
Manufacturing · Healthcare
Akron
Polymer Science · Healthcare
Dayton
Aerospace & Defense · Healthcare
Parma
Healthcare Services · Retail Trade
Canton
Healthcare · Manufacturing
Lorain
Steel Manufacturing · Healthcare Services
Hamilton
Advanced Manufacturing · Healthcare Services
Youngstown
Healthcare · Education
Springfield
Manufacturing · Healthcare
Kettering
Healthcare · Professional Services
Elyria
Healthcare · Manufacturing
Cuyahoga Falls
Healthcare Services · Retail Trade
Middletown
Advanced Manufacturing · Healthcare Services
Newark
Healthcare · Manufacturing
Lakewood
Healthcare Services · Retail Trade

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Common Questions

Ohio legal & business FAQ

OH
Since January 1, 2026, Ohio's minimum wage is $11.00 per hour for employers with annual gross receipts over $405,000; smaller employers may pay the federal $7.25. The rate is indexed to inflation each year. It rises to $11.40 per hour on January 1, 2027, with a tipped wage of $5.70.
On January 1, 2027, the minimum wage rises to $11.40 per hour and the tipped minimum wage to $5.70. The 2.75% flat income tax rate that started in 2026 continues to apply to income over $26,050.
No. Ohio replaced its corporate franchise tax with the Commercial Activity Tax (CAT), a gross receipts tax. The CAT rate is 0.26% on taxable gross receipts above an exclusion amount, which has been $6 million since 2025, so most small businesses owe nothing. The annual minimum tax was eliminated starting in 2024.
Starting with tax year 2026, Ohio has a single 2.75% income tax rate on income over $26,050; income below that is not taxed. Many Ohio cities and some school districts also levy their own income taxes.
Ohio follows the federal deadline: Form IT 1040 is due April 15, so 2026 returns are due April 15, 2027. Municipal income tax returns are filed separately with your city or its tax administrator.
File Articles of Organization with the Ohio Secretary of State and pay the $99 filing fee. You need a statutory agent with a physical Ohio address. Online filings typically process in 3–7 business days.
No. Ohio LLCs do not file an annual or biennial report with the Secretary of State. You still need to keep your statutory agent information current and file any required tax returns.
Ohio has no rent control and no statutory security deposit cap, but landlords must return deposits within 30 days with an itemized list of deductions. Eviction for non-payment requires a 3-day written notice before filing. Landlords must give reasonable notice — presumed to be 24 hours — before entering for non-emergency reasons.
Yes. Either the employer or employee can end the employment relationship at any time for any lawful reason. Firing someone because of race, sex, age, disability, or another protected characteristic under the Ohio Civil Rights Act, or in retaliation for a workers' compensation claim, is unlawful.
Ohio's USCIS field offices include the Columbus Field Office at 50 W. Gay St, Columbus, and the Cleveland Field Office at 1240 E. 9th St, Cleveland. Appointments are scheduled through the USCIS Contact Center at (800) 375-5283.
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