Ohio Estimated Quarterly Tax

Ohio requires estimated quarterly tax payments if you expect to owe more than $500 in state tax. The safe harbor is paying 90% of your current year tax liability or 100% of your prior year tax. Payments are due on the same dates as federal (April 15, June 15, September 15, January 15).

Why It Matters

Self-employed workers and freelancers in Ohio must make estimated quarterly payments for both federal and state taxes. Missing payments or underpaying can result in penalties from both the IRS and Ohio Department of Taxation. Ohio charges a 7.0% penalty rate on underpayments. Planning ahead helps you avoid surprises at tax time and manage cash flow throughout the year.

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How It Works

Ohio estimated tax is calculated on your expected state taxable income for the year. File using IT ES through Ohio Department of Taxation. Payments are divided equally (25% each quarter). Due dates are 2026-04-15, 2026-06-15, 2026-09-15, and 2027-01-15. The annualized income installment method is available for taxpayers with uneven income throughout the year.

Example

Single filer • $100,000 net SE income • 2026

Quarterly

$6,965

per quarter

Federal

$25,745

25.75%

Total Annual

$27,858

27.86%

Resources

Ohio Estimated Tax Payments - Official Portal

Official Ohio estimated tax payment portal administered by Ohio Department of Taxation.

Source: Ohio Department of Taxation

Frequently Asked Questions

Does Ohio have local estimated tax requirements?

Ohio municipalities levy separate income taxes (typically 1-3%). These are collected by local agencies (RITA, CCA, or individual city tax departments) — NOT through the Ohio Department of Taxation.

How do I pay estimated taxes in Ohio?

You can make estimated tax payments in Ohio online through Ohio Department of Taxation's payment portal, by mailing IT ES with a check, or through electronic funds transfer. Online payment is the fastest and provides immediate confirmation.

What is the estimated tax threshold in Ohio?

Ohio requires estimated quarterly payments if you expect to owe more than $500 in state income tax after withholding and credits. This applies to self-employed individuals, freelancers, and anyone with significant non-wage income.

What is the penalty for underpaying estimated taxes in Ohio?

Ohio charges an underpayment penalty at a rate of 7.0% per year on the underpaid amount. To avoid penalties, pay at least 90% of your current year tax liability or 100% of your prior year tax (regardless of income level).

When are estimated tax payments due in Ohio?

Ohio follows the same due dates as federal estimated payments: April 15, June 15, September 15, and January 15. Payments are made using IT ES through Ohio Department of Taxation.