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January 12, 2022
2022-0064

Ohio Department of Taxation issues updated school district income tax rates for 2022 and revised state income tax withholding guidelines

The Ohio Department of Taxation (DOT) has released the 2022 Ohio Employer and School District Withholding Tax Filing Guidelines and the school district income tax rates for 2022.

The DOT's chart of school district taxes updated as of January 1, 2022 is reproduced in the attached pdf.

State income tax withholding

The Ohio state income tax withholding tables, last updated September 1, 2021, reflect a range of rates from 0.501% to 5.009%, incorporating the income tax rate changes under H.B. 110. (See EY Tax Alert 2021-1503.)

The supplemental rate of Ohio state income tax withholding on bonuses, commissions, and nonrecurring types of payments, or compensation is established by regulation at 3.5% and is not affected by the income tax changes under H.B. 110 (Ohio Administrative Code 5703-7-10, rev. 11-23-2018.)

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (kristie.lowery@ey.com)
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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