First Citizens National Bank says Ohio’s $6 million CAT exclusion may eliminate tax for smaller businesses
SPY•First Citizens National Bank said Ohio doubled its Commercial Activity Tax exclusion to $6 million in 2025; the 0.26% tax applies to Ohio taxable gross receipts above the exclusion.
1. Ohio tax exclusion
First Citizens National Bank said Ohio’s Commercial Activity Tax exclusion doubled to $6 million in 2025, potentially eliminating liability for many businesses. The 0.26% tax applies only to Ohio taxable gross receipts above the exclusion, not total receipts or profits. The bank said businesses near the threshold or operating across states should consult tax professionals before assuming tax or filing obligations no longer apply.
