If you live or work in Columbus, Ohio, you’re looking at three main tax rates: a 2.5% city income tax on earned income, an 8.0% combined sales tax on most purchases (as of April 1, 2025), and property taxes that run roughly 1.48% of market value for a typical home inside city limits. Each one works differently, and the property number in particular shifts based on where your parcel sits.
City Income Tax: 2.5%
Columbus levies a flat 2.5% tax on earned income.1City of Columbus, Ohio. Tax Codes Residents owe it on income earned anywhere. Non-residents owe it on income earned while physically working inside city limits. The same 2.5% rate applies to net profits from businesses operating in the city.2City of Columbus, Ohio. Income Tax Division
Most people never write a check for this tax directly, because employers located in Columbus withhold the 2.5% from each paycheck. Revenue funds police, fire, and street maintenance. Ohio law requires voter approval for any municipal income tax rate above 1%, and Columbus voters have approved the current 2.5%.3Ohio Legislative Service Commission. Ohio Revised Code Chapter 718
If You Work in a Different City
Columbus residents who work in another Ohio municipality that also taxes wages get a 100% credit for taxes paid to that other city, capped at the 2.5% Columbus rate.2City of Columbus, Ohio. Income Tax Division You only owe Columbus the difference when the work city’s rate is lower. If you work somewhere with a 2.0% rate and earn $50,000, that city gets $1,000 and Columbus gets $250. If the work city charges 2.5% or more, you owe Columbus nothing additional on those wages. The credit is nonrefundable, so Columbus will not refund tax collected by another city whose rate exceeds 2.5%.
Sales Tax: 8.0% Combined
The combined sales tax rate in Franklin County, where most of Columbus sits, is 8.0%. That’s Ohio’s 5.75% state rate plus 2.25% in county and transit authority additions.4Ohio Department of Taxation. Sales and Use Tax Rate Change Effective April 1, 2025 The rate rose from 7.5% to 8.0% on April 1, 2025, after the Central Ohio Transit Authority approved a permanent 0.5% increase.5Ohio Department of Taxation. State and Permissive Sales Tax Rates, by County
Columbus extends into parts of Delaware and Fairfield counties, so the rate at the register can differ at addresses near the city’s outer edges. Ohio use tax covers the same rate on items you buy from out-of-state sellers who don’t collect Ohio sales tax, as long as the item is used in Ohio.6Ohio Department of Taxation. Sales and Use Tax
Property Tax: About 1.48% Effective
Property tax in Columbus is quoted in mills, where one mill equals $1 of tax per $1,000 of assessed value. The Franklin County Auditor sets your market value, then applies Ohio’s 35% assessment ratio to get your taxable value.7Franklin County Auditor. Levy Estimator A home appraised at $200,000 has a taxable value of $70,000, and the millage rate for your district gets applied to that figure.
The millage you actually pay depends on which taxing districts overlap your parcel, including school districts, library levies, and park districts. The Franklin County Treasurer’s tax estimator shows an effective rate of about 1.48% for properties inside the City of Columbus, so a $100,000 home runs roughly $1,480 a year. Your bill can land higher or lower depending on local levies, and voters adjust these regularly through ballot measures. For your exact rate, look up your parcel through the Franklin County Auditor.8Franklin County Auditor. Property Tax Rates
Filing and Payment Dates
The annual Columbus income tax return is due April 15 following the close of the tax year. For 2025 income, that’s April 15, 2026.9City of Columbus, Ohio. Filing and Payment Information You need to file if you’re a Columbus resident who earned income during the year, or a non-resident who earned income inside city limits, even when your employer already withheld the full 2.5%. The return reconciles withholding against what you actually owe. A federal extension generally extends the Columbus filing deadline too, but it does not extend time to pay.
If you expect to owe $200 or more for the year, Columbus requires quarterly estimated payments.2City of Columbus, Ohio. Income Tax Division This usually catches self-employed workers, freelancers, and anyone with significant income outside employer withholding. For calendar-year individuals, the due dates are April 15, June 15, September 15, and January 15 of the following year. Payments and returns can be filed through the city’s CRISP portal at crisp.columbus.gov.