Ohio tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 0% – 2.75% |
| Standard deduction | None |
| Personal exemption | Single $2,400 · Married filing jointly $4,800 · Head of household $2,400 · Married filing separately $2,400 · per dependent $2,400 — a deduction from income Personal amount: Single, Head of household and Married filing separately: by income: $2,400 at $40,000 or less; $2,150 over $40,000; $1,900 over $80,000; $0 at $500,000 or more. Married filing jointly: by income: $4,800 at $40,000 or less; $4,300 over $40,000; $3,800 over $80,000; $0 at $500,000 or more. Per dependent: by income: $2,400 at $40,000 or less; $2,150 over $40,000; $1,900 over $80,000; $0 at $500,000 or more. |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | Yes — 6 in our data |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Ohio income tax brackets 2026
Rates apply to Ohio taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $26,050 | 0% |
| $26,050 | and up | $332 + 2.75% of the excess |
Where a rate is shown as “$X + r% of the excess”, tax in that bracket is the fixed base amount plus the rate on income above the bracket’s lower edge, exactly as Ohio writes its schedule.
Local income taxes in Ohio
Approximately 600 Ohio municipalities levy a local income tax, ranging from 0.5% to 3%. Employers must withhold at the workplace municipality rate. Residents may also owe tax to their home municipality less a credit for taxes paid elsewhere. Columbus, Cleveland, Cincinnati, Toledo, Akron, and Dayton are among the largest taxing municipalities. The Regional Income Tax Agency (RITA) administers taxes for ~350 jurisdictions; the Central Collection Agency (CCA) for ~30 others; remaining municipalities self-administer. Use the RITA lookup at ritaohio.com or the Ohio Municipal Tax Finder (Ohio Attorney General) for specific municipal rates. Basis: wages; applies to residents and nonresidents working in Ohio municipalities that levy the tax.
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| Columbus | 2.5% | — |
| Cleveland | Not yet verified — not included in the calculator | — |
| Cincinnati | 1.8% | — |
| Toledo | 2.5% | — |
| Akron | 2.5% | — |
| Dayton | 2.5% | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Ohio income tax | $51.69 | $1,344 |
| Take-home pay | $2,040.90 | $53,064 |
Effective tax rate 18.4%; tax on the next dollar earned 22.4%. Ohio taxable income is $62,850. Adding Columbus local tax would cost $1,625 a year.
Second example: $120,000, married filing jointly, two children
Take-home $102,473 a year ($3,941.28 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Ohio income tax $2,707.
How the Ohio estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Ohio has no standard deduction in our data. Subtract personal exemptions, reduced by the income phase-out (dependents = the number of children you enter).
- Apply the brackets (married filing separately uses the single brackets), including the fixed base amount.
- If you pick a locality, add local tax on wages.
- Divide the annual total by your number of paychecks.
What this Ohio calculator does not model
- Exemption income tiers use federal AGI as Ohio modified AGI (Ohio AGI plus the business income deduction); Ohio additions and subtractions are not modeled.
- Business income deduction ($250,000) and 3% rate on taxable business income
- Joint filing credit, $20 exemption credit, senior citizen and retirement income credits, Ohio EITC
- Municipal income taxes (see local data) and school district income taxes
Data notes
- Tax year 2026 (ORC 5747.02(A)(3)(c), H.B. 96): 0% on Ohio taxable nonbusiness income up to $26,050; above that, $332 plus 2.75% of the amount over $26,050. Now modeled exactly: the 2.75% bracket carries a $332 base amount. Caution: the 2026 IT 1040ES worksheet published in January 2026 still prints the 2025 schedule ($342 + 2.75%, 3.125% over $100,000); the statute governs for 2026.
- Same schedule for all filing statuses.
- Personal exemption (a deduction for the taxpayer, spouse and each dependent) by modified AGI: $2,400 at $40,000 or less; $2,150 over $40,000 to $80,000; $1,900 over $80,000; $0 at $500,000 or more (ORC 5747.025). The dollar amounts are the indexed 2024 figures, carried into 2025 and 2026 because H.B. 96 (Section 757.120(A)) suspended indexing for those years; the 2025 IT 1040 instructions list $2,400 / $2,150 / $1,900, and the 2026 IT 1040ES worksheet uses $1,900 per exemption and $0 at $500,000 or more.
- Withholding tables effective August 1, 2026 are withholding figures and are not used for liability.
Sources
- State income tax: Ohio Revised Code 5747.02 – Tax rates (as amended by H.B. 96, 136th GA; 2026 and after: $332 plus 2.75% of the amount over $26,050) (read 2026-10-07)
- State income tax: Ohio Revised Code 5747.025 – Personal exemptions (read 2026-10-07)
- State income tax: Ohio Department of Taxation – 2025 Ohio IT 1040 Instructions (exemption amounts by MAGI: $2,400 / $2,150 / $1,900, $0 at $750,000+) (read 2026-10-07)
- State income tax: Ohio LSC – H.B. 96 tax bill analysis (Section 757.120(A) suspends indexing of brackets and personal exemptions for 2025 and 2026; exemptions $0 at MAGI of $500,000+ in 2026) (read 2026-10-07)
- State income tax: 2026 Ohio IT 1040ES Estimated Income Tax Payment Worksheet and Instructions ($1,900 per exemption) (read 2026-10-07)
- State income tax: Ohio Annual Tax Rates — Ohio Department of Taxation (through 2025) (read 2026-10-07)
- State income tax: New Ohio Withholding Rates Effective August 1, 2026 (H.B. 96) (read 2026-10-07)
- Local income tax: Columbus Income Tax – 2026 Budget Document; RITA Ohio Tax Rates Table (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
States with a similar tax setup: Vermont, Rhode Island, Mississippi, California, New Mexico, Arkansas
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.