Ohio Gift Tax Guide (2026)
Everything you need to know about gift tax, estate tax, and inheritance tax in Ohio.
Ohio Tax Overview
State Gift Tax
No
State Estate Tax
No
Inheritance Tax
No
Ohio repealed its estate tax in 2013. No state gift or inheritance tax.
Federal Gift Tax in Ohio
Regardless of Ohio's state tax laws, the federal gift tax applies uniformly. For 2026:
Annual Exclusion
$19,000
per recipient
Lifetime Exemption
$15,000,000
per person
You can give up to $19,000 per person per year without any gift tax consequences. Gifts exceeding this amount count against your $15,000,000 lifetime exemption and require Form 709 filing.
Gift Tax Planning Tips for Ohio Residents
Use the annual exclusion to make tax-free gifts to family members each year
Pay tuition and medical bills directly to institutions for unlimited tax-free transfers
Consider gift splitting if married to double your annual exclusion
Consult with a local estate planning attorney about state-specific considerations