Starting a Business in Ohio
LLC filing: $99 | Corp filing: $99 | Business-friendly score: 6.5/10
Business Environment at a Glance
6.5/10
Business-Friendly Score
0% - 3.5%
Income Tax
5.75%
State Sales Tax
$10.45
Minimum Wage
Business Filing Fees in Ohio
| Item | Cost | Details |
|---|---|---|
| LLC Filing Fee | $99 | One-time, filed with Secretary of State |
| LLC Annual Fee | $0 | No annual fee required |
| Corporation Filing Fee | $99 | One-time, Articles of Incorporation |
| Corporation Annual Fee | $0 | No annual fee required |
Tax Rates
| State Income Tax | 0% - 3.5% |
| Corporate Tax Rate | 0% (Commercial Activity Tax of 0.26% on gross receipts over $1M) |
| State Sales Tax | 5.75% |
| Max Local Sales Tax | 2.25% |
| Minimum Wage | $10.45/hr |
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Ohio Special Requirements
- Ohio Vendor's License required for retail businesses ($25)
- Commercial Activity Tax (CAT) applies to businesses with gross receipts over $150K
- No traditional corporate income tax - uses CAT instead
- City income taxes apply in most Ohio municipalities (typically 1-3%)