Ohio income tax rates for 2026
Ohio has a flat 2.75% rate. Rates apply to Ohio taxable income: federal adjusted gross income minus Ohio’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 0% | $0 – $26,050 | $0 – $26,050 |
| 2.75% | Over $26,050 | Over $26,050 |
Ohio standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Personal exemption | $2,400 | $4,800 |
| Exemption per dependent | $2,400 | $2,400 |
Deductions and exemptions reduce the income Ohio taxes; credits reduce the tax itself.
How much Ohio income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Ohio tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $650 | 1.62% | $2,620 | $3,270 | 8.2% |
| $60,000 | $1,207 | 2.01% | $5,020 | $6,227 | 10.4% |
| $80,000 | $1,757 | 2.2% | $8,770 | $10,527 | 13.2% |
| $100,000 | $2,313 | 2.31% | $13,170 | $15,483 | 15.5% |
| $150,000 | $3,688 | 2.46% | $24,734 | $28,422 | 18.9% |
| $250,000 | $6,438 | 2.58% | $51,304 | $57,742 | 23.1% |
At $100,000, for example, Ohio takes about $2,313 and the combined income tax bill is $15,483. Your marginal rate on the next dollar at that income is 24.75% (22% federal + 2.75% Ohio). These estimates apply Ohio’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Ohio compares with neighboring states
On a $75,000 salary, a single filer pays $1,619 in Ohio income tax, the 12th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Ohio | $1,619 | 2.16% | Flat 2.75% | 12 of 51 |
| Indiana | $2,183 | 2.91% | Flat 2.95% | 14 of 51 |
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| Kentucky | $2,507 | 3.34% | Flat 3.5% | 23 of 51 |
| West Virginia | $2,546 | 3.39% | 2.11%–4.58% | 25 of 51 |
| Michigan | $2,937 | 3.92% | Flat 4.25% | 34 of 51 |
Compare Ohio with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia.
Ohio tax rules to know
Key points from our 2026 Ohio data, compiled from the official sources listed at the end of this page:
- HB 96 (FY2026-27 budget) makes Ohio's tax on nonbusiness income a single 2.75% rate for tax years 2026 and later. Taxable nonbusiness income (Ohio AGI minus business income and exemptions) of $26,050 or less owes $0; ALL filing statuses use the same schedule (it is not doubled for joint filers).
- Above $26,050 the statutory tax is $332 PLUS 2.75% of the excess over $26,050 (ORC 5747.02(A)(3)(c)), i.e. there is a $332 jump (cliff) just above the threshold.
- Inflation indexing of the $26,050 threshold and exemptions is suspended for 2025 and 2026, so the 2024 amounts still apply.
- Personal/dependent exemption per person depends on MAGI: $2,400 (MAGI <= $40,000), $2,150 ($40,001-$80,000), $1,900 (over $80,000); no exemption when MAGI is $500,000 or more in 2026 (the cutoff was $750,000 for 2025). The joint filing credit is likewise limited to MAGI under $500,000 starting 2026.
- Business income: the first $250,000 ($125,000 if married filing separately) is deducted (business income deduction); the remainder is taxed at a flat 3%.
- Nonrefundable credits include a $20 per-exemption credit when MAGI less exemptions is under $30,000, the joint filing credit (5%-20% of tax, max $650) and a 30% nonrefundable earned income credit.
Local income tax: Yes. Most Ohio cities and villages levy a municipal income tax on wages and net profits, generally about 1%-2.5% and up to 3% in a few places (e.g., Columbus, Cleveland, Toledo, Akron and Dayton 2.5%; Cincinnati 1.8%), usually with a credit for tax paid to the work city. About 200 school districts also levy a school district income tax on residents (commonly 0.5%-2%).
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Ohio income tax rate for 2026?
Ohio has a flat 2.75% rate for 2026. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 2.16% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $2,313 in Ohio income tax.
How much is Ohio income tax on $75,000?
A single filer with $75,000 in wages owes about $1,619 in Ohio income tax for 2026, based on Ohio taxable income of about $72,850. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,974. A married couple earning $150,000 would owe about $3,636 in state tax.
What is the Ohio standard deduction for 2026?
Ohio does not offer a standard deduction in our 2026 data. Instead, a personal exemption of $2,400 for single filers ($4,800 married filing jointly) reduces taxable income. For a single filer earning $75,000, Ohio taxable income works out to about $72,850 in our estimate. See the rules section on this page for income limits that can reduce these amounts.
Does Ohio have local income taxes?
Yes. Most Ohio cities and villages levy a municipal income tax on wages and net profits, generally about 1%-2.5% and up to 3% in a few places (e.g., Columbus, Cleveland, Toledo, Akron and Dayton 2.5%; Cincinnati 1.8%), usually with a credit for tax paid to the work city. About 200 school districts also levy a school district income tax on residents (commonly 0.5%-2%). This calculator does not add local taxes.
How does Ohio income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $1,619 in Ohio income tax, the 12th-lowest among the 50 states and DC. Among neighbors, Indiana would take $2,183 and Michigan $2,937. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Ohio tax estimate exact?
It is an estimate. We apply Ohio’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Ohio subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Ohio’s tax agency for final numbers.