Ohio Income Tax Rates, Tables, and Calculator for 2026
Ohio has one flat income tax rate of 2.75% for nonbusiness income in 2026. Compare OH state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Ohio ranks among states.
Ohio has a flat individual income tax rate of 2.75% for nonbusiness income in 2026. Nonbusiness income is Ohio's term for wages and other income that falls outside its separate business income tax rules. The same rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. No state income tax is imposed when nonbusiness taxable income after exemptions is $26,050 or less. The calculator and tables below compare Ohio taxes across income levels, filing statuses, and states, with step-by-step examples showing how personal exemptions, the tax formula, and the joint filing credit affect the results.
The Ohio General Assembly establishes the income tax rules, while the Ohio Department of Taxation administers them and publishes the tax forms and instructions. House Bill 96 introduced the single 2.75% nonbusiness rate and $332 base-tax formula for 2026. The Department's 2025 Form IT 1040 instructions provide the personal exemption amounts we use in our calculations. The law kept these amounts unchanged for 2026 by suspending inflation adjustments. For calendar-year filers, federal Form 1040 series returns and Ohio Form IT 1040 tax returns for income earned in 2026 are generally due April 15, 2027.
Local income taxes can add substantially to Ohio state income tax. For example, Columbus and Cleveland each impose a municipal income tax of 2.5%. Ohio school districts that levy an income tax have rates ranging from 0.25% to 2% for 2026. Municipal taxes depend on where a taxpayer lives and works, with credits potentially available for taxes paid to another municipality. School district income taxes depend on residency in a taxing district. These additional taxes are excluded from the examples and rankings on this page.
Tax Calculator
Ohio Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Ohio income tax for 2026. Results open in our All 50 States income tax calculator with Ohio highlighted. The table below shows Ohio income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises across these examples, while the statutory marginal rate remains at 2.75%. Ohio's national rank stays the same at each income level shown.
How Much Will You Pay in Ohio?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $932 | 2.75% | 1.86% | 12 |
| $75,000 | $1,619 | 2.75% | 2.16% | 12 |
| $100,000 | $2,313 | 2.75% | 2.31% | 12 |
| $125,000 | $3,001 | 2.75% | 2.40% | 12 |
| $150,000 | $3,688 | 2.75% | 2.46% | 12 |
Ohio ranks 12th nationally at each income level shown, placing it in the low income tax range across these examples. At $100,000 of annual income, a Single filer pays an estimated $2,313 in Ohio state income tax for 2026. The statutory marginal tax rate is 2.75%, while the effective rate is 2.31% under Ohio's nonbusiness income tax formula after the $1,900 personal exemption.
The ranked estimates assume full-year Ohio residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include a $2,150 Ohio personal exemption at $50,000 and $75,000 of income, or $1,900 at the higher incomes shown. Ohio does not provide a standard deduction. No other deductions, income adjustments, or tax credits are included. Federal, payroll, municipal, and school district income taxes are excluded. The step-by-step examples further down the page explain how Ohio income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Ohio Income Tax Rates
Ohio uses one statutory individual income tax rate of 2.75% for nonbusiness income in 2026. The same rate applies to Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. No state income tax is imposed when nonbusiness taxable income after exemptions is $26,050 or less. The table shows how Ohio's bracket count and rates changed during its transition from progressive income tax brackets to a flat rate.
Ohio State Income Tax Bracket and Rate History, 2021-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2026 | 1 | 2.75% |
| 2025 | 2 | 2.75% - 3.125% |
| 2024 | 2 | 2.75% - 3.5% |
| 2023 | 3 | 2.75% - 3.75% |
| 2021-2022 | 4 | 2.765% - 3.99% |
Ohio reduced its nonbusiness income tax schedule from four brackets in 2021 to one in 2026. House Bill 96 reduced the top rate from 3.5% to 3.125% for 2025, then eliminated the upper bracket for 2026. Nonbusiness income above the threshold now uses the same 2.75% statutory rate instead of moving into higher rate brackets. The law also suspended inflation adjustments to the income threshold and personal exemptions for 2025 and 2026.
The flat rate does not mean that every dollar of household wages is taxed at 2.75%. For 2026, nonbusiness taxable income above $26,050 produces $332 of base tax plus 2.75% of the excess. Personal exemptions reduce taxable income, and eligible credits can reduce the resulting tax. These rules explain why the effective tax rate can be below the statutory marginal rate. The step-by-step examples later on this page show how the threshold, base tax, and exemptions work together.
Compare States
Compare Ohio to Other States
The next table compares Ohio with its five neighboring states, plus Illinois and Florida, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Ohio. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Ohio vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$1,619 | 0% | 0.00% | 1 |
| Ohio | $1,619 | $0 | 2.75% | 2.16% | 12 |
| Indiana | $2,183 | +$564 | 2.95% | 2.91% | 14 |
| Pennsylvania | $2,303 | +$684 | 3.07% | 3.07% | 19 |
| Kentucky | $2,507 | +$888 | 3.5% | 3.34% | 23 |
| West Virginia | $2,546 | +$927 | 4.58% | 3.39% | 26 |
| Michigan | $2,937 | +$1,318 | 4.25% | 3.92% | 34 |
| Illinois | $3,568 | +$1,949 | 4.95% | 4.76% | 47 |
At $75,000 of annual income for a Single filer, Ohio has lower state income tax than all five of its neighboring states. Its estimated $1,619 tax is about $564 less than Indiana, $684 less than Pennsylvania, and $1,318 less than Michigan. Illinois is about $1,949 higher. Municipal and school district income taxes can add to the Ohio amount and are excluded from this comparison. Florida is included as a popular comparison because it has no state income tax.
Examples
Ohio Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Ohio residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we subtract Ohio personal exemptions from household income to calculate taxable income. We then apply Ohio's threshold and base-tax formula and subtract the joint filing credit for the married couple to calculate state income tax. No other deductions, Ohio additions or subtractions, or tax credits are included.
Ohio's personal exemption per person decreases at higher levels of modified adjusted gross income, which equals household wages in these examples. The Single filer earning $75,000 qualifies for a $2,150 exemption. The married couple's higher combined income of $150,000 reduces the exemption to $1,900 per spouse, or $3,800 combined. These amounts appear in Ohio's 2025 instructions and remain applicable for 2026 because House Bill 96 suspended inflation adjustments.
2026 Ohio Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Personal Exemption | $2,150 | $3,800 |
| Taxable Income | $72,850 | $146,200 |
| Tax Formula Threshold | $26,050 | $26,050 |
| Income Above Threshold | $46,800 | $120,150 |
| Tax Before Credits | $1,619 | $3,636 |
| Joint Filing Credit | $0 | $182 |
| State Income Tax | $1,619 | $3,454 |
| Effective Tax Rate | 2.16% | 2.30% |
| Marginal Tax Rate | 2.75% | 2.75% |
Looking at the table above, we can see that the same 2.75% statutory rate applies to both Single and Married Filing Jointly statuses. The personal exemption does not double because the joint household's higher income reduces the exemption per person. Ohio also uses the same $26,050 threshold and $332 base amount for each return. The joint filing credit reduces the married couple's tax, but it does not fully offset these differences. Before rounding, the joint tax is about $216 higher than the combined tax of two single filers who each earn $75,000. This simplified comparison therefore shows an Ohio marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the Ohio personal exemption is $2,150. With wages only and no other adjustments, subtracting the exemption leaves $72,850 of taxable income. Because this exceeds $26,050, the calculation uses the $332 base amount plus 2.75% of the income above that threshold.
- Taxable income: Subtract the personal exemption from household income. $75,000 − $2,150 = $72,850
- Income above the threshold: Subtract $26,050 from taxable income. $72,850 − $26,050 = $46,800
- Estimated Ohio income tax: Multiply the excess by 2.75%, then add the $332 base amount. $46,800 × 2.75% + $332 = $1,619.00
To calculate the Ohio effective tax rate, we divide $1,619.00 of state income tax by $75,000 of household income. The result is 2.16%, rounded. The estimated state income tax rounds to $1,619 in the comparison table.
The Ohio marginal tax rate is 2.75%, the statutory rate applied to each additional dollar of Ohio taxable income above the threshold before credits. Changes in exemption eligibility can also affect the tax amount.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The personal exemption is $1,900 for each spouse, or $3,800 combined. Both spouses have enough qualifying wages for the joint filing credit. At this income level, the credit is 5% of the tax before the credit, up to a maximum of $650.
- Taxable income: Subtract the combined personal exemptions from household income. $150,000 − $3,800 = $146,200
- Income above the threshold: Subtract the same $26,050 threshold used for Single. $146,200 − $26,050 = $120,150
- Ohio income tax before credits: Multiply the excess by 2.75%, then add the $332 base amount. Carry unrounded amounts through the credit calculation. $120,150 × 2.75% + $332 = $3,636.13
- Joint filing credit: Multiply the tax before credits by 5%. $3,636.13 × 5% = $181.81
- Estimated Ohio income tax: Subtract the joint filing credit. $3,636.13 − $181.81 = $3,454.32
To calculate the Ohio effective tax rate, we divide $3,454.32 of state income tax by $150,000 of household income. The result is 2.30%, rounded. The estimated state income tax rounds to $3,454 in the comparison table.
The Ohio marginal tax rate is 2.75%, the same statutory rate used for Single before applying the joint filing credit.
Takeaway
Ohio Income Tax Takeaways
The flat rate uses a tax formula
Ohio's 2.75% rate is applied through a formula that includes a $26,050 threshold and a $332 base amount. Personal exemptions reduce taxable income, and eligible credits reduce the tax itself.
Joint filing can produce a marriage penalty
In our examples, the joint household receives a smaller exemption per spouse and uses the same threshold as the Single filer. Even after the joint filing credit, the joint tax is about $216 higher than two Single taxes before rounding. This example shows a marriage penalty despite the same statutory rate.
Effective rates are below the flat rate
The Single example at $75,000 produces a 2.16% effective rate, compared with 2.30% for Married Filing Jointly at $150,000. Both are below the 2.75% statutory marginal rate. Results can differ when income, exemptions, state adjustments, or credits change. Municipal and school district income taxes, when applicable, are additional.
Ohio has lower state income tax than its neighbors
At $75,000 of annual income for a Single filer, Ohio's estimated $1,619 tax is lower than all five neighboring states in our comparison. The difference ranges from about $564 less than Indiana to $1,318 less than Michigan. Nationally, Ohio ranks 12th among the 50 states and DC at that income level, in the low income tax range.
FAQ
Frequently Asked Questions
Is Ohio a flat tax state?
Yes. Ohio uses a single 2.75% statutory rate for nonbusiness income in 2026. No tax is imposed when that taxable income after exemptions is $26,050 or less. Above the threshold, the tax is $332 plus 2.75% of the excess before credits. Taxable business income is subject to separate rules and a 3% rate.
What is the Ohio income tax rate for 2026?
Ohio's statutory income tax rate for wages and other nonbusiness income is 2.75% for 2026. House Bill 96 eliminated the 3.125% upper bracket that applied in 2025. The 2026 formula uses a $332 base amount plus 2.75% of taxable income above $26,050. Personal exemptions and eligible tax credits can reduce the amount owed.
How much is Ohio income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $1,619 in Ohio state income tax for 2026. The calculation includes a $2,150 personal exemption, leaving $72,850 of taxable income. Ohio applies its $332 base tax plus 2.75% of the amount above $26,050. The effective tax rate is 2.16%, while the statutory marginal rate is 2.75%.
How much is Ohio income tax on $100,000?
A Single filer earning $100,000 in wages pays an estimated $2,313 in Ohio state income tax for 2026. The calculation includes a $1,900 personal exemption, leaving $98,100 of taxable income. Ohio applies its $332 base tax plus 2.75% of the amount above $26,050. The effective tax rate is 2.31%, while the statutory marginal rate is 2.75%.
What is the Ohio marginal tax rate?
The Ohio statutory marginal income tax rate for nonbusiness income above the $26,050 threshold is 2.75% for 2026. Both Single and Married Filing Jointly use this rate before credits. Income-based tiers for personal exemptions and the joint filing credit can affect how much the final tax changes as income rises.
What is the Ohio effective tax rate?
The Ohio effective income tax rate is state income tax divided by household income. Our 2026 Single example at $75,000 produces a 2.16% effective rate. The Married Filing Jointly example at $150,000 produces a 2.30% effective rate after the joint filing credit. These are example results, not rates that apply to every Ohio household.
Does Ohio have a standard deduction?
No. Ohio does not provide a standard deduction for individual income tax. It starts with federal adjusted gross income, so the federal standard deduction does not reduce Ohio taxable income either. Personal exemptions and specific Ohio deductions may reduce the state income tax base.
How much is the Ohio personal exemption for 2026?
Ohio's personal exemption for 2026 is $2,400 per person at modified adjusted gross income of $40,000 or less. It is $2,150 above $40,000 through $80,000, and $1,900 above $80,000 but below $500,000. The exemption is unavailable at $500,000 or more. Joint filers use their combined income to determine the amount per spouse. The exemption amounts remain unchanged from 2025 because House Bill 96 suspended inflation adjustments.
Does Ohio have a dependent exemption?
Yes. Ohio allows an exemption for each eligible dependent claimed on the federal return. The amount follows the same income tiers as the taxpayer's personal exemption. For 2026, no exemption is available when modified adjusted gross income is $500,000 or more.
How much is the Ohio joint filing credit for 2026?
Ohio's joint filing credit is worth up to $650 per return for 2026. Each spouse must have at least $500 of qualifying income, and combined modified adjusted gross income must be below $500,000. Wages qualify, while investment income such as interest and dividends does not. The credit percentage depends on modified adjusted gross income less exemptions. Our $150,000 joint example qualifies for a 5% credit of $181.81.
Does Ohio have a marriage penalty?
Yes, Ohio can produce a marriage penalty even with a flat statutory rate. In our 2026 examples, the joint tax at $150,000 is about $216 higher than the combined tax of two single filers earning $75,000 each, calculated before rounding. The joint household receives a smaller personal exemption per person and uses one $26,050 threshold. The joint filing credit reduces the difference but does not eliminate it. Other income levels, income splits, and credits can produce different results.
Does Ohio have a Child Tax Credit?
No. Ohio does not provide a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return.
How much is the Ohio child and dependent care credit for 2026?
Ohio's child and dependent care credit equals 100% of the eligible federal care credit when modified adjusted gross income is below $20,000, or 25% when income is at least $20,000 but below $40,000. No state care credit is available at $40,000 or more. The credit is nonrefundable. The amount used cannot exceed Ohio tax owed after preceding credits.
How much is the Ohio Earned Income Tax Credit for 2026?
Ohio's Earned Income Tax Credit equals 30% of the federal credit and is nonrefundable. For 2026, the maximum federal credit for three or more qualifying children is $8,231. Applying Ohio's 30% rate produces about $2,469 before the state tax limit. The amount used cannot exceed Ohio tax owed after preceding credits, so that calculation does not guarantee a $2,469 benefit. If no Ohio tax remains, the state credit provides no additional refund.
For three or more qualifying children, the 2026 federal credit reaches zero at $62,974 for Single or Head of Household and $70,244 for Married Filing Jointly. These limits use adjusted gross income or earned income, whichever is higher. With fewer qualifying children, both the maximum federal credit and the income limit are lower. Eligibility for the federal credit determines eligibility for Ohio's credit.
Does the Ohio income tax rate include local taxes?
No. The 2.75% rate covers Ohio's state tax on nonbusiness income only. Municipal income taxes may apply based on where a taxpayer lives or works, and some school districts also tax residents' income. These additional taxes are excluded from the examples and the All 50 States calculator. The Ohio Department of Taxation's The Finder provides address-based local tax information.
References:
- Ohio Revised Code Section 5747.02: Tax Rates. Ohio General Assembly. Establishes the 2026 nonbusiness income tax formula, including the $26,050 threshold, $332 base tax, and 2.75% rate. Also supplies the 2024 and 2025 schedules and the separate 3% business-income rate. Supports the calculator table, examples, and income-specific FAQ answers. Retrieved October 24, 2026.
- Section 5747.02, September 30, 2021 Version and Section 5747.02, October 3, 2023 Version. Ohio General Assembly. Historical statutory schedules support the four taxable brackets used in 2021-2022, three in 2023, and two in 2024. Read with the current statute for the transition to two brackets in 2025 and one in 2026. The historical table counts brackets above the applicable no-tax threshold. Retrieved October 24, 2026.
- House Bill 96 Final Analysis: Inflation Indexing Adjustments (PDF). Ohio Legislative Service Commission, page 457. Explains Section 757.120(A), which suspends bracket and personal-exemption inflation adjustments for tax years 2025 and 2026. Supports carrying the published 2025 exemption amounts into the 2026 estimates. Retrieved October 24, 2026.
- 2025 Ohio IT 1040 / SD 100 Instructions (PDF). Ohio Department of Taxation. Explains the federal adjusted gross income starting point, personal and dependent exemptions, and joint filing, earned income, and dependent care credit procedures. Supplies the $2,400/$2,150/$1,900 exemption amounts retained under the indexing freeze. The page uses the separately enacted 2026 rates and eligibility limits, rather than the booklet's 2025 tax schedule. Retrieved October 24, 2026.
- Ohio Revised Code Section 5747.025: Personal Exemptions. Ohio General Assembly. Governs personal, spousal, and dependent exemptions and their income tiers. Confirms that modified adjusted gross income must be below $500,000 for exemption eligibility in 2026. The indexed dollar amounts used here come from the Department of Taxation's instructions. Retrieved October 24, 2026.
- Ohio Revised Code Section 5747.05: Tax Credits. Ohio General Assembly. Division (E) establishes the joint filing credit percentages, $650 maximum, and qualifying-income requirement for each spouse. Confirms the 2026 eligibility limit of modified adjusted gross income below $500,000. Supports the joint example and marriage-penalty discussion. Retrieved October 24, 2026.
- Ohio Revised Code Section 5747.71: Earned Income Tax Credit. Ohio General Assembly. Establishes the nonrefundable credit equal to 30% of the federal EITC and limits the amount used to Ohio tax remaining after preceding credits. Supports the distinction between the percentage calculation and the actual state tax benefit. Retrieved October 24, 2026.
- Ohio Revised Code Section 5747.054: Dependent Care Credit and Section 5747.98: Order for Claiming Credits. Ohio General Assembly. Section 5747.054 provides a credit equal to 100% of the eligible federal care credit below $20,000 of modified adjusted gross income, or 25% from $20,000 to below $40,000. Section 5747.98 lists the available credits and limits nonrefundable credits to remaining state tax. Supports distinguishing the care credit from a general state Child Tax Credit. Retrieved October 24, 2026.
- Revenue Procedure 2025-32 (PDF) and Child Tax Credit. Internal Revenue Service. Section 4.06 of the revenue procedure, page 15, supplies the 2026 federal EITC maximum of $8,231 for three or more qualifying children and the $62,974/$70,244 income limits. Ohio's 30% match produces about $2,469 before its state tax liability limit. The Child Tax Credit page explains the separate federal benefit available to eligible families. Retrieved October 24, 2026.
- Ohio Revised Code Section 5747.08: Returns and Payment of Tax and Topic 301: When, How and Where to File. Ohio General Assembly and Internal Revenue Service. Division (G) of the Ohio statute and the IRS guidance establish the ordinary April 15 deadlines for calendar-year returns, subject to weekend and holiday exceptions. Support the April 15, 2027 date for the 2026 returns discussed here. Retrieved October 24, 2026.
- Columbus Municipal Income Tax Information. City of Columbus Income Tax Division. Lists the 2.5% municipal income tax rate and credit for income taxes paid to another municipality, subject to the stated limit. Supports the local-tax discussion separate from the Ohio state estimates. Retrieved October 24, 2026.
- Cleveland Budget and Management. City of Cleveland. Confirms the 2.5% municipal income tax on income earned in the city, including income earned by nonresidents. Supports the local-tax example in the introduction. Retrieved October 24, 2026.
- 2026 School District Estimated Income Tax Instructions and Rate Table (PDF). Ohio Department of Taxation. Explains the school district tax bases and estimated-payment calculation. Pages 2-4 list the districts and rates for 2026. Supports the distinction between school district taxes and the state income tax amounts shown on this page. Retrieved October 24, 2026.
- The Finder. Ohio Department of Taxation. Provides address-based municipal and school district tax jurisdiction and rate information. Supports the local-tax FAQ and exclusions from the state-only comparisons. Retrieved October 24, 2026.
- 2026 All 50 States Income Tax Calculator and State Income Tax Calculator Data Sources. Income Tax Pro. Provides the modeled tax results and underlying government sources used in the income and selected-state comparisons. National ranks compare unrounded effective rates across all 50 states and the District of Columbia under the stated household assumptions. Retrieved October 24, 2026.