Ohio Sales Tax Rate 2026: All 88 County Rates
Ohio's 2026 sales tax rate is 5.75% state plus a county levy of 0.75%-2.25%. Every one of the 88 county rates, verified against ODT's own table.
You are standing at the register, or halfway through a quote, and you need Ohio's sales tax rate right now. Search results hand you "5.75%" and stop there. That number is wrong for every single purchase made in Ohio, because no county charges only the state rate. Below is the state rate, the county levy on top of it, and all 88 combined rates in one table.
Ohio's 2026 Sales Tax Rate: The Short Answer
Ohio's state sales tax rate is 5.75%, unchanged since September 2013. That rate is set in R.C. 5739.02 and applies statewide.
Every Ohio county then adds a permissive sales tax of its own, and a regional transit authority may levy on top of that in the counties it serves. Counties and transit authorities set these in multiples of 0.05% under R.C. 5739.021, 5739.023 and 5739.026. The statutory ceiling is 3% of local tax, capping any Ohio rate at 8.75% — but no county is anywhere near it. The highest local levy actually imposed in 2026 is 2.25%.
Add them together and you get the rate that actually appears on your receipt:
5.75% state + county permissive + transit levy = combined rate you pay
In 2026 that combined rate runs from 6.50% to 8.00%. The most common rate in Ohio is 7.25%, charged in 50 of the 88 counties.
Work out the tax on any Ohio purchase
How the Rate Stacks Up
The fixed part is the same everywhere. The variable part is the only thing you need to look up, and it is decided by the county, never by the city.
Ohio Sales Tax Rates by County (2026)
Every rate below was reconciled against the Ohio Department of Taxation's own county rate table, the same source ODT's Finder tool queries. The middle column is the county's own levy; the right column is what you actually pay.
| County | County levy | Combined rate |
|---|---|---|
| Adams | 1.50% | 7.25% |
| Allen | 1.10% | 6.85% |
| Ashland | 1.25% | 7.00% |
| Ashtabula | 1.00% | 6.75% |
| Athens | 1.50% | 7.25% |
| Auglaize | 1.50% | 7.25% |
| Belmont | 1.50% | 7.25% |
| Brown | 1.25% | 7.00% |
| Butler | 0.75% | 6.50% |
| Carroll | 1.00% | 6.75% |
| Champaign | 1.50% | 7.25% |
| Clark | 1.50% | 7.25% |
| Clermont | 1.00% | 6.75% |
| Clinton | 1.50% | 7.25% |
| Columbiana | 1.50% | 7.25% |
| Coshocton | 2.00% | 7.75% |
| Crawford | 1.50% | 7.25% |
| Cuyahoga | 2.25% | 8.00% |
| Darke | 1.50% | 7.25% |
| Defiance | 1.00% | 6.75% |
| Delaware | 1.25% | 7.00% |
| Erie | 1.00% | 6.75% |
| Fairfield | 1.00% | 6.75% |
| Fayette | 1.50% | 7.25% |
| Franklin | 2.25% | 8.00% |
| Fulton | 1.50% | 7.25% |
| Gallia | 1.50% | 7.25% |
| Geauga | 1.00% | 6.75% |
| Greene | 1.00% | 6.75% |
| Guernsey | 1.50% | 7.25% |
| Hamilton | 2.05% | 7.80% |
| Hancock | 1.00% | 6.75% |
| Hardin | 1.50% | 7.25% |
| Harrison | 1.50% | 7.25% |
| Henry | 1.50% | 7.25% |
| Highland | 1.50% | 7.25% |
| Hocking | 1.50% | 7.25% |
| Holmes | 1.25% | 7.00% |
| Huron | 1.50% | 7.25% |
| Jackson | 1.50% | 7.25% |
| Jefferson | 1.50% | 7.25% |
| Knox | 1.50% | 7.25% |
| Lake | 1.50% | 7.25% |
| Lawrence | 1.50% | 7.25% |
| Licking | 1.50% | 7.25% |
| Logan | 1.50% | 7.25% |
| Lorain | 0.75% | 6.50% |
| Lucas | 2.00% | 7.75% |
| Madison | 1.25% | 7.00% |
| Mahoning | 1.75% | 7.50% |
| Marion | 1.50% | 7.25% |
| Medina | 1.00% | 6.75% |
| Meigs | 1.50% | 7.25% |
| Mercer | 1.50% | 7.25% |
| Miami | 1.25% | 7.00% |
| Monroe | 1.50% | 7.25% |
| Montgomery | 1.75% | 7.50% |
| Morgan | 1.50% | 7.25% |
| Morrow | 1.50% | 7.25% |
| Muskingum | 1.50% | 7.25% |
| Noble | 1.50% | 7.25% |
| Ottawa | 1.25% | 7.00% |
| Paulding | 1.50% | 7.25% |
| Perry | 1.50% | 7.25% |
| Pickaway | 1.50% | 7.25% |
| Pike | 1.50% | 7.25% |
| Portage | 1.25% | 7.00% |
| Preble | 1.50% | 7.25% |
| Putnam | 1.25% | 7.00% |
| Richland | 1.25% | 7.00% |
| Ross | 1.50% | 7.25% |
| Sandusky | 1.50% | 7.25% |
| Scioto | 1.50% | 7.25% |
| Seneca | 1.50% | 7.25% |
| Shelby | 1.50% | 7.25% |
| Stark | 0.75% | 6.50% |
| Summit | 1.00% | 6.75% |
| Trumbull | 1.00% | 6.75% |
| Tuscarawas | 1.00% | 6.75% |
| Union | 1.25% | 7.00% |
| Van Wert | 1.50% | 7.25% |
| Vinton | 1.50% | 7.25% |
| Warren | 1.00% | 6.75% |
| Washington | 1.50% | 7.25% |
| Wayne | 0.75% | 6.50% |
| Williams | 1.50% | 7.25% |
| Wood | 1.00% | 6.75% |
| Wyandot | 1.50% | 7.25% |
The Rates Grouped
Fifty counties share one rate. That single fact explains why so many "Ohio sales tax by county" pages read as if they were copied from each other: most of the state genuinely is identical.
| Combined rate | Counties | Examples |
|---|---|---|
| 6.50% | 4 | Butler, Lorain, Stark, Wayne |
| 6.75% | 15 | Summit, Warren, Medina, Greene, Clermont |
| 6.85% | 1 | Allen, the only county at this tier |
| 7.00% | 11 | Delaware, Portage, Richland, Miami |
| 7.25% | 50 | The Ohio default, from Licking to Lake to Scioto |
| 7.50% | 2 | Mahoning, Montgomery |
| 7.75% | 2 | Coshocton, Lucas |
| 7.80% | 1 | Hamilton |
| 8.00% | 2 | Cuyahoga, Franklin |
Allen County's 6.85% is the oddity worth remembering. It is Ohio's only rate that does not land on a quarter-percent boundary, and it is the one third-party rate tables most often get wrong.
Why Two People in the Same City Pay Different Rates
Ohio has no municipal sales tax. A city cannot add half a point of its own. So why does the rate change inside a single city?
Because city limits and county lines do not match. Columbus spills into Delaware, Fairfield and Licking counties. Cincinnati touches Clermont. A store on one side of a road can sit in a different county from the store opposite it, and the two charge different rates while sharing a mailing address.
This is also why a ZIP code is not a reliable rate key. ZIP codes were drawn for mail delivery and routinely cross county lines. When you need certainty for a specific address, use the Ohio sales tax calculator by ZIP code and confirm which county it resolves to, or follow our walkthrough of the state's own Finder tool.
What the Transit Levies Do
Two of Ohio's three highest rates are driven by regional transit authorities rather than by county commissioners.
- Franklin County reached 8.00% when the Central Ohio Transit Authority levy rose in April 2025. Anyone still quoting Franklin at 7.50% is using a pre-2025 number.
- Cuyahoga County sits at 8.00% with the Greater Cleveland RTA levy included.
- Hamilton County's 7.80% reflects its own transit component, which is why the rate ends in an unusual .80.
Transit levies layer on top of the county rate, and a single county can contain both transit and non-transit districts. Fairfield County is the standard example: its non-COTA district charges 6.75%, and that is the figure in the table above.
Coming Up: Warren County Rises to 7.25% on October 1, 2026
One rate in the table above has a known expiry date. The Ohio Department of Taxation has announced that Warren County (83) increases from 6.75% to 7.25% effective October 1, 2026 — the only Ohio county rate change in all four quarters of 2026.
Until September 30 the correct Warren County rate is 6.75%, which is what our table and calculator use. From October 1 it is 7.25%, a 50-cent increase on a $100 purchase. If you are quoting Warren County work that will be invoiced in the fourth quarter, price the higher rate now. Full detail — why the commissioners did it, which date governs a sale, and what businesses have to change — is in Warren County Sales Tax Rises to 7.25%.
When Rates Change
County permissive levies take effect only at the start of a calendar quarter: January 1, April 1, July 1 or October 1. That is the entire change window. A rate cannot move on a random Tuesday in February.
Transit taxes must be approved by the county's voters. A permissive county tax can be passed either by the commissioners or at the ballot box, and either way the resolution has to reach the tax commissioner at least 65 days before the tax starts.
ODT republishes its county rate table monthly, and the figures here were reconciled against the August 2026 edition. If you are reading this more than a quarter after the "last updated" date above, re-check the two or three counties you actually deal with rather than assuming the whole table drifted.
Using the Rate Correctly
Knowing the percentage is only half the job. The other half is knowing what it applies to.
- Groceries are exempt. Unprepared food for off-premises consumption is not taxed at any rate; dine-in and prepared food are. See Is Food Taxed in Ohio?
- Most services are not taxable, but Ohio enumerates a specific list that is. See Are Services Taxable in Ohio?
- Vehicles are sourced differently again. Tax on a titled vehicle is paid at titling, based on the buyer's county of residence — not the dealer's county and not the delivery address. Ohio's trade-in credit applies only to new-vehicle purchases. See Ohio Car Sales Tax
- Exempt purchasers must document the exemption. A rate of zero is not something you assume, it is something you certify. See Ohio Sales Tax Exemptions
For the whole framework, including who collects and how it is remitted, start with How Ohio Sales Tax Works.
Frequently Asked Questions
What is Ohio's sales tax rate in 2026? Ohio's state sales tax rate is 5.75%. Every county adds a permissive levy on top, so the rate you actually pay ranges from 6.50% to 8.00% depending on where the sale is sourced. The most common combined rate in Ohio is 7.25%, charged in 50 of the 88 counties.
Is Ohio sales tax 8%? Only in Cuyahoga County and Franklin County. Those two counties sit at 8.00%, the highest combined rate in Ohio, because both include a regional transit authority levy. The other 86 counties are lower, and four counties charge just 6.50%.
Which Ohio county has the lowest sales tax? Four counties tie for the lowest combined rate at 6.50%: Butler, Lorain, Stark and Wayne. Each adds only 0.75% on top of the 5.75% state rate, the smallest permissive levy Ohio counties currently impose.
Does my city add its own sales tax in Ohio? No. Ohio does not allow municipal sales taxes. Cities such as Columbus, Cleveland and Cincinnati charge whatever their county charges. A city can straddle a county line, though, which is why the rate can change across a street in places like Columbus.
How is the Ohio sales tax rate decided for my purchase? It depends on who is selling. For a sale by an Ohio vendor to an Ohio consumer, Ohio uses origin sourcing under R.C. 5739.033(B)(1) — the rate is the one where the vendor receives the order. Out-of-state sellers and marketplace facilitators source to the delivery address instead, and titled motor vehicles are taxed at the buyer's county of residence.
How often do Ohio county sales tax rates change? County permissive levies can change on the first day of any calendar quarter, meaning January 1, April 1, July 1 or October 1. The Ohio Department of Taxation republishes its county rate table monthly, so a rate you looked up more than a quarter ago is worth re-checking.
Have the rate and need the number? Run it through the Ohio sales tax calculator: pick your county, enter the amount, and it splits the state and county portions for you.
Rates reconciled against the Ohio Department of Taxation's county rate table. The law governing them is R.C. Chapter 5739. This guide is general information, not tax advice for a specific transaction.
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About the author
Written by a seasoned Ohio CPA and small-business advisor who has survived more than a few Ohio Department of Taxation audits. These tools and guides distill that hands-on experience so shoppers, sellers, and businesses stay out of trouble and keep more of their own money.