Does Ohio still charge the annual minimum tax?

No. The annual minimum tax (which ranged from $150 to $2,600) was eliminated starting with the 2024 tax year. There is no minimum CAT.

I had $5 million of Ohio receipts in 2025 — do I owe CAT?

No. With the exclusion at $6,000,000 for 2025, receipts at or below that amount owe nothing and need not register or file.

Can I file the CAT annually?

No. Annual filing was discontinued after 2023. All remaining CAT taxpayers file quarterly through the Ohio Business Gateway.

Corporate Activity & Gross Receipts Taxes by State

Ohio's Commercial Activity Tax (CAT) is a gross-receipts tax that Ohio levies instead of a traditional corporate income tax. It applies a flat 0.26% to taxable gross receipts sitused to Ohio, with no deduction for costs.

Recent law (House Bill 33) dramatically narrowed the CAT: the exclusion threshold leapt from $1 million to $3 million in 2024 and to $6 million in 2025, taking the large majority of small businesses out of the tax entirely. The annual minimum tax was also abolished.

Estimate your Ohio CAT in under a minute.

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Key numbers

$6,000,000

Exclusion (2025–2026)

$3,000,000

Exclusion (2024)

0.26%

Rate

On receipts above the exclusion

Minimum tax

AMT eliminated in 2024

$500,000

Nexus receipts

Who owes it

For 2025 and 2026, only businesses with more than $6,000,000 of Ohio taxable gross receipts must register and file (the threshold was $3,000,000 in 2024).
Ohio's bright-line nexus standard ($50k property, $50k payroll, $500k Ohio receipts, or 25% of totals) determines who is subject — but the $6M exclusion governs who actually files.
Physical presence in Ohio is not required to have nexus.

How the tax is calculated

1Add up gross receipts sitused (sourced) to Ohio under destination-based rules.
2Subtract the annual exclusion — $6,000,000 for 2025 and 2026.
3Multiply the remainder by 0.26%.
4There is no minimum tax: a business below the exclusion owes nothing.

What's excluded from the base

Interest income (other than from credit sales)
Dividends and distributions from corporations / pass-through entities
Proceeds from the sale of capital or investment assets
Contributions to capital and proceeds from issuing the taxpayer's own stock
Motor-fuel receipts (subject to a separate tax)

Deadlines & filing

Q1 (Jan–Mar)May 10

Q2 (Apr–Jun)August 10

Q3 (Jul–Sep)November 10

Q4 (Oct–Dec)February 10

Ohio Commercial Activity Tax Return (quarterly)

Filed via Ohio Business Gateway

Quarterly (annual filing discontinued after 2023). Due Q1 May 10 · Q2 Aug 10 · Q3 Nov 10 · Q4 Feb 10.

Official form / filing portal

Recent changes

2024: exclusion raised to $3,000,000; annual minimum tax eliminated; annual filing discontinued (quarterly only).
2025: exclusion raised again to $6,000,000 and remains there for 2026.

Frequently asked questions

Sources

Administered by Ohio Department of Taxation. Informational only — not tax advice.