Ohio: no corporate income tax, no franchise tax and no entity annual report.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
No
Ohio's business tax list contains no corporate income tax. The Commercial Activity Tax is imposed on gross receipts, not net income, at 0.26% of Ohio taxable gross receipts above the annual exclusion. The Corporation Franchise Tax is listed as 'No longer in effect'. Financial institutions pay the…
Franchise or privilege
No
The Corporation Franchise Tax applied only to calendar years prior to 2014; reports are no longer required for 2014 and after, and most companies now pay the Commercial Activity Tax or the Financial Institutions Tax.
Entity annual report
No
The Secretary of State's business FAQ states that regular reporting requirements exist only for certain entities: professional associations and LLPs (biennial filings), nonprofit corporations (statement or certificate of continued…
Return due date
Published rule
Commercial Activity Tax is filed quarterly: 1st quarter May 10, 2nd quarter August 10, 3rd quarter November 10, 4th quarter February 10 of the following year. Annual CAT filing was eliminated beginning with tax year 2024.
Extension
Not verified
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Commercial Activity Tax is filed quarterly: 1st quarter May 10, 2nd quarter August 10, 3rd quarter November 10, 4th quarter February 10 of the following year. Annual CAT filing was eliminated beginning with tax year 2024.
- Entity report
Entity report
No entity annual report is required
The Secretary of State's business FAQ states that regular reporting requirements exist only for certain entities: professional associations and LLPs (biennial filings), nonprofit corporations (statement or certificate of continued…
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We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Ohio impose a corporate income tax?
No. The official source we consulted does not impose a corporate income tax.
Does Ohio charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Ohio corporate return due?
Commercial Activity Tax is filed quarterly: 1st quarter May 10, 2nd quarter August 10, 3rd quarter November 10, 4th quarter February 10 of the following year. Annual CAT filing was eliminated beginning with tax year 2024.
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