Income Taxes (Tables)

3 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Reconciliation between Statutory Income Tax and Effective Tax Rate

A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows:

	Three Months Ended March 31,
	2023		2022
Statutory tax rate	21.0	%	21.0	%
Increase (decrease) resulting from:
Tax exempt interest	(0.7)	%	(0.7)	%
Tax exempt income on bank-owned life insurance	(1.1)	%	(1.0)	%
Captive insurance premium income	(1.0)	%	(0.9)	%
Other, net	(0.4)	%	(1.0)	%
Effective tax rate	17.8	%	17.4	%