Ohio · Ohio Department of Taxation
Ohio sales tax rates by city
5.75% statewide, plus county, city and special-district increments that push combined rates to 8% in parts of the state.
- State base rate
- 5.75%
- Lowest combined
- 7.5%
- Highest combined
- 8%
- Metros stacked
- 4
Quick answer
The Ohio state sales tax rate is 5.75%. Local jurisdictions add their own increments, so combined rates in covered Ohio metros run from 7.5% to 8%, averaging 7.775%. Rates shown are as published for January 1, 2026.
Cities in Ohio
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Columbus | Franklin County | 1.75% | 7.5% |
| Cleveland | Cuyahoga County | 2.25% | 8% |
| Cincinnati | Hamilton County | 2.1% | 7.85% |
| Toledo | Lucas County | 2% | 7.75% |
Source: Ohio Department of Taxation · rates as published for 2026
Ohio taxability rules
What is taxed matters as much as the rate.
Ohio counties
County-level rollups for the metros we cover.
How Ohio administers sales tax
Rates are published by the Ohio Department of Taxation. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.