Updated July 25, 2026. Quick answer (2026): If you are weighing a move out of Ohio in retirement, the entire case for leaving Ohio is income tax — a top rate of 2.75% on withdrawals. Ohio levies no estate tax and no inheritance tax, so there is no ‘death tax’ to escape. Four taxes change when you move — income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. This page prices all four for Ohio, then links a worked comparison for each destination.
What Ohio actually charges a retiree
| Tax | Ohio position, 2026 |
|---|---|
| State income tax | flat 2.75% for TY2026 on income over $26,050 (0% below); HB 96 budget signed June 30, 2025 completed the move to a flat rate |
| Social Security | Not taxed (deducted in computing Ohio adjusted gross income). |
| Pension / 401(k) / IRA | Pensions, 401(k) and IRA withdrawals taxable; |
| Estate tax | none (repealed effective 1/1/2013) |
| Inheritance tax | none |
| Probate fee model | hybrid |
| Probate filing fee | Set by each county probate court; commonly ~$200-$300 to open a full administration (deposit-based). No statewide schedule — marked as varies-by-county, unverified representative range. |
| Small-estate limit | Release from administration: assets ≤$35,000, or ≤$100,000 when everything passes to the surviving spouse (ORC §2113.03); summary release from administration for very small estates roughly ≤$5,000 or funeral-expense amounts (ORC §2113.031). Verified on codes.ohio.gov. |
The mistake Ohio retirees make
Because Ohio has a high headline income-tax rate, people assume it also has a punishing estate tax. It does not — Ohio levies neither an estate tax nor an inheritance tax. So the saving from moving is real but single-sourced: it is income tax on withdrawals and nothing else. If you are moving to a state that does levy a death tax, you can end up worse off overall.
Where Ohio retirees go, and what each move is worth
Destinations below are drawn from documented retiree migration. Each links a worked, statute-cited comparison of all four taxes for that specific pair.
- Ohio to Tennessee — stop paying income tax on withdrawals
- Ohio to Florida — stop paying income tax on withdrawals
- Ohio to South Carolina — top rate falls; compare the death taxes too
- Ohio to North Carolina — top rate falls; compare the death taxes too
A new destination: Mississippi
Mississippi fully exempts all qualified retirement income — public and private pensions, 401(k)/403(b) and IRA distributions — levies neither an estate nor an inheritance tax, and runs a flat 4% for 2026 falling to 3.75% in 2027. Ohio to Mississippi prices all four taxes that change on the move, statute-cited for 2026.
Getting the sequence right
Leaving Ohio cleanly is a sequencing problem as much as a tax one: domicile tests, what happens to property you keep behind, and the order of conversions and sales. See finding an advisor for a cross-state move for what to look for and the five questions to ask first.
Will Ohio still tax me after I move away?
Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.
- Domicile is a test, not an address. Ohio can audit a departing resident. Days present, licence, registrations, where your advisers are and where you keep what you value all count.
- Property left behind stays reachable. Keeping a home in Ohio can keep part of your estate inside Ohio rules.
- Sequence any Roth conversion. It is taxed where you are domiciled in the year you convert — see how all 51 jurisdictions tax Roth conversions.
Full Ohio detail: Ohio retirement taxes. All corridors: retirement tax relocation hub.
Getting the order right
Move timing, conversion sequencing and estate exposure interact, and the order changes the total. Know what advice should cost before you buy it — see our advisor cost guide.
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Cite or share this guide
Suggested citation: Clear Money Guide, “Leaving Ohio in Retirement: the 2026 Tax Position,” statute-cited; clearmoneyguide.com/leaving-ohio-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.
Primary sources
- Ohio Rev. Code § 5747.02 (rates, as amended by Am. Sub. H.B. 96, 2025)
- R.C. 5747.055 (retirement income credit)
- Ohio Dept. of Taxation Retirement Income FAQ
- Ohio Rev. Code §2113.35
- Ohio Rev. Code §2113.03
- Ohio Rev. Code §2113.031