Ohio income tax brackets for 2026
Ohio taxes wages at a flat 2.75%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $26,050 | 0% |
| Over $26,050 | 2.75% |
Deductions, exemptions and credits
| Personal exemption, per person | $2,400 up to $40,000 · $2,150 up to $80,000 · $1,900 up to $500,000 of income |
|---|
- From 2026 Ohio taxes non-business income at a flat 2.75% above $26,050, with nothing due below that, under the state budget bill HB 96.
- Personal exemptions depend on income: $2,400 per person up to $40,000, $2,150 up to $80,000 and $1,900 up to $500,000.
- Ohio's 2026 withholding tables use their own rates, so paychecks can differ from what you owe. Municipal taxes often add 2% to 2.5%.
No Ohio payroll deductions
Ohio does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Ohio paycheck are federal taxes, Ohio income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Ohio
Most Ohio cities and villages charge a municipal income tax on wages earned there: Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%. Many school districts add their own income tax for residents. Enter your combined local rate.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field (for example 2.5%) to include it.
Example: $60,000 salary in Ohio
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Ohio income tax | -$33.63 | -$874.50 |
| Take-home pay | $1,904.44 | $49,515.50 |
Ohio income tax is about $874.50 a year here, 1.46% of gross pay. All taxes together take 17.5% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Ohio at different salaries
Yearly take-home pay for a single filer in Ohio, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $98,301 a year (18.1% in taxes).
| Salary | Ohio tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $43 | $26,242 | $1,009.32 |
| $45,000 | $462 | $37,876 | $1,456.75 |
| $60,000 | $875 | $49,516 | $1,904.44 |
| $80,000 | $1,425 | $63,686 | $2,449.44 |
| $100,000 | $1,981 | $77,199 | $2,969.18 |
| $150,000 | $3,356 | $110,435 | $4,247.49 |
| $250,000 | $6,106 | $177,076 | $6,810.60 |
How the Ohio paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Ohio tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks. Ohio's 2026 withholding tables (from August 1, 2026) use rates of 1.6% to 3.4%, not the 2.75% return rate.
Ohio tax = Brackets(Wages − pre-tax deductions − exemptions)