State & Local Tax (SALT)
State Tax Deadlines
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Ohio imposes individual income tax and commercial activity tax (CAT) for businesses.
Ohio Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension Deadline |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Businesses
Ohio does not tax pass-through income at the entity level
CAT applies based on gross receipts, not net income
Special Entities
Includes financial institutions and entities subject to CAT registration thresholds.
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