Ohio Real estate Capital Gains Tax 2026: Graduated income tax (top rate up to 3.5%)

Ohio Real estate capital gains in this model: Graduated income tax (top rate up to 3.5%). Use this calculator to stack federal long-term or short-term tax, NIIT when it applies, and Ohio's modeled treatment.

Rates last verified: August 2026

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

Follow the three steps, save the sale, then calculate. Required fields are marked with *.

Your tax profile

These apply to every sale in this estimate.

Tax year

Filing status

State

Annual taxable income (before these gains)

Capital loss carried from prior years

What you sold

Prices and quantity for this lot. Give it a name if you will add more than one sale.

Asset type

Asset name

Buy price

Sell price

Quantity / units

Selling expenses

Property type

When you bought and sold

The IRS uses these dates to decide short-term vs long-term rates.

Buy date

Sell date

Next: Save this sale to the order log, then click Calculate now. Tax results do not update until you calculate.

Order log

Sales included in this tax estimate.

Please fill in the details to see your results. Follow the three steps on the left, then save a sale here.

Ohio tax on real estate

Ohio generally taxes real estate gains under its graduated income-tax framework (Graduated income tax (top rate up to 3.5%)). This estimate applies the top modeled Ohio rate to remaining taxable gain.

Federal rules for real estate: Primary-residence sales may use IRC Section 121 ($250,000 / $500,000). Investment property may use a 1031 planning deferral and can include unrecaptured Section 1250 depreciation. This estimate is not Form 8824. Holding period still matters for LTCG vs STCG except where a longer QSBS or real-estate test applies.

Open the parent Ohio calculator for a generic sale, or the national Real estate lander for asset-only copy. Nearby states below keep the same real estate preset so you can compare residency. Estimates are not tax advice.

This real-estate illustration is an investment property, so Section 121 does not apply. Depreciation recapture and a 1031 preview are separate from this three-row gain table. The table is not Form 8824.

Ohio’s model uses graduated income tax with a top rate up to 3.5% on taxable capital gain. That is the state rate in the illustration tables.

Ohio’s commercial activity tax and municipal income taxes are not capital-gains layers in this calculator. They are omitted even when the 3.5% state line is shown.

Rates last verified: August 2026. Official source: https://tax.ohio.gov/.

Ohio calculator Real estate (all states)U.S. Capital Gains Tax Calculator Section 121 1031 exchange

Illustrated tax on a long-term gain

Real estate held long enough for long-term treatment in Ohio. Investment real estate does not use Section 121 in this table. QSBS uses a more-than-five-year hold.

Gain	Federal	NIIT	Ohio	Texas state tax
$25,000.00	$3,750.00	$0.00	$875.00	$0.00
$100,000.00	$15,000.00	$0.00	$3,500.00	$0.00
$250,000.00	$37,500.00	$4,940.00	$8,750.00	$0.00

Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.

FAQ

Ohio Real estate FAQs

How does Ohio tax real estate capital gains?

Does Ohio follow Section 121 or 1031 automatically?

This calculator models federal Section 121 on a qualifying home sale and a 1031 planning path for investment property. Ohio conformity can differ from federal law. Confirm Ohio home-sale and like-kind rules before you close.

Which IRS forms apply to a Ohio real estate sale?

Plan around closing statements, Form 8949, Schedule D, and Form 8824 if you complete a 1031. Ohio may require its own income-tax return when the state line is not $0. NIIT, if any, is computed on Form 8960.

Does Ohio tax real estate gains if I am a part-year resident?

This page assumes full-year Ohio residency and applies graduated income tax (top rate up to 3.5%) to taxable real estate gain. Part-year allocation and nonresident sourcing are not modeled — use Ohio instructions or a CPA.

What does the Ohio Real estate illustration assume?

The Ohio Real estate rows use a single filer with $80,000 of other income and a long-term gain in 2026. This real-estate illustration is an investment property, so Section 121 does not apply. Depreciation recapture and a 1031 preview are separate from this three-row gain table. The table is not Form 8824. Texas is the no-tax comparison, not a second residency.