Ohio Gambling Tax Calculator
This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.
Gambling tax in Ohio
Ohio exempts the first $26,050 of income and taxes everything above it at 2.75%. For a bettor that exemption is nearly always used up by wages, so winnings are taxed at 2.75% from the first dollar. Ohio allows no deduction for gambling losses.
Ohio at a glance
Ohio does not allow gambling loss deductions. Income under $26,050 is exempt from Ohio income tax.
A low rate you cannot reduce
2.75% is one of the gentler rates among legal betting markets, and the exemption makes Ohio genuinely cheap for someone whose only income is gambling and stays under $26,050. Past that point Ohio behaves like Illinois: the state taxes the gross winning column, the losing column is invisible, and itemizing on the federal return does nothing for the Ohio line. The low rate takes some of the sting out but does not remove it. A break-even $100,000 season still produces a $2,750 Ohio bill on money the bettor no longer has.
Ohio gambling tax FAQ
Is the first $26,050 of gambling winnings tax free in Ohio?
Only if it is your entire income. The exemption applies to total income, so wages generally consume it before winnings are counted.
Can I write off gambling losses in Ohio?
No. Ohio allows no state-level gambling loss deduction, so losses reduce the federal figure only.
Betting outside Ohio?
The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.
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