Every Ohio income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 0% | $0 | $26,050 | $0 |
| 2.75% | $26,050 | and above | — |
Brackets apply to taxable income — and Ohio has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Ohio taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Ohio tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $659 | 1.3% | 2.75% |
| $75,000 | $1,346 | 1.8% | 2.75% |
| $100,000 | $2,034 | 2.0% | 2.75% |
| $150,000 | $3,409 | 2.3% | 2.75% |
Major change for 2026: House Bill 96 replaces Ohio's graduated nonbusiness rates with a single flat 2.75% on nonbusiness income above $26,050. In 2025 the structure was transitional — 2.75% up to $100,000 and 3.125% above it — after a 3.50% top rate in 2024. HB 96 also suspended inflation adjustments to the threshold and personal exemptions for 2025-2026 — Ohio House Bill 96 (2025); Ohio Revised Code 5747.02 as amended.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Ohio.
Under House Bill 96, Ohio's 2025 budget law, 2026 is Ohio's first true flat-tax year: nonbusiness taxable income of $26,050 or less owes no Ohio tax, and everything above $26,050 is taxed at a single 2.75% rate, for every filing status. That replaces a graduated structure whose top rate was 3.125% in 2025 and 3.50% in 2024. Business income is treated separately, with its own deduction and a 3% rate.
Source: Ohio House Bill 96 (2025); Ohio Revised Code 5747.02 as amended; EY, Ohio budget legislation tax summary, July 2025
Ohio has no standard deduction. It starts from federal adjusted gross income and gives a personal exemption whose size depends on your income: $2,400 for a single filer with income up to $40,000, $2,150 from $40,001 to $80,000, $1,900 from $80,001 to $500,000, and $0 above $500,000. Lower exemptions for higher earners are an Ohio-specific quirk to watch when comparing Ohio with other states.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; Ohio Department of Taxation, IT 1040 instructions
More than 600 Ohio municipalities levy their own income tax, typically 1% to 2.5%, on wages earned in the city, often with an additional residence-city claim reduced by a credit for tax paid to the work city. Collection is fragmented: many cities use RITA, Cleveland and others use CCA, and some administer their own tax. For many Ohioans the city tax is larger than the state tax, especially in 2026 after the state rate fell to 2.75% above $26,050.
Source: Ohio Revised Code Chapter 718; Ohio Department of Taxation, municipal income tax guidance; RITA and CCA
Ohio is almost alone in letting school districts tax income. Around 200 districts levy a school district income tax, commonly 0.50% to 2%, based on where you live — not where you work — on either a traditional income base or an earned-income-only base. It requires its own return (Form SD 100), has its own estimated-payment test, and stacks on top of municipal tax with no credit between them.
Source: Ohio Revised Code 5748.02; Ohio Department of Taxation, school district income tax guidance
Ohio does not tax Social Security benefits at all. Social Security included in federal adjusted gross income is subtracted on the Ohio return, and military retirement pay is likewise exempt, though most other retirement income is taxable subject to a modest retirement income credit.
Source: Ohio Department of Taxation, IT 1040 instructions
Local income tax is Ohio's defining feature. More than 600 municipalities levy an income tax, typically 1% to 2.5% (averaging roughly 1.2% of AGI statewide), generally withheld for the city where you work, with residence-city rules and credits for tax paid to the work city varying by municipality; Columbus and Cleveland charge 2.5% and Cincinnati 1.8%. Many cities are administered by RITA (Regional Income Tax Agency) or CCA (Central Collection Agency), others collect their own tax, and a separate local return is often required. On top of that, around 200 school districts levy their own income tax, commonly 0.50% to 2%, based on where you live, filed on Form SD 100 — it stacks on the municipal tax with no credit between them. Use the Ohio Department of Taxation's Finder tool to check the exact municipal and school district rates for an address.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
For 2026 Ohio has a flat state rate of 2.75%, but only on nonbusiness taxable income above $26,050 — income at or below $26,050 owes no Ohio state income tax. That state figure is only part of the picture, because most Ohio workers also pay a municipal income tax, and some pay a school district tax too.
On $75,000 as a single filer, your Ohio state income tax is $1,287, federal income tax is $7,670 and FICA is $5,738, for total tax of $14,695 and take-home pay of $60,306. This state-only estimate does not include any municipal or school district income tax, which in Ohio can add more than the state tax itself.
Very often, yes. More than 600 Ohio municipalities levy their own income tax, typically 1% to 2.5%, based mainly on where you work, with a possible extra residence-city liability and credit rules that vary by city. Columbus and Cleveland are both 2.5% and Cincinnati is 1.8%, and many cities are collected for them by RITA or CCA.
About 200 Ohio school districts levy a separate income tax, commonly 0.50% to 2%, based on where you live rather than where you work. It is filed on Form SD 100 alongside the state return and stacks on top of both state and municipal tax, with no credit between the school district tax and the city tax.
No standard deduction at all. Ohio starts from federal adjusted gross income, subtracts a personal exemption that depends on your income — $2,400 at lower incomes, $2,150, then $1,900, and $0 above $500,000 of income — and for 2026 taxes only nonbusiness income above the $26,050 zero-rate threshold.
No. Social Security benefits are fully exempt from Ohio income tax. Military retirement pay is also exempt in Ohio, while most other pension and retirement account income is taxable subject to Ohio's small retirement income credit.
Ohio income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
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Every Ohio income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Ohio (single filer, 2026), the slice-by-slice tax is $2,033.63 — the top slice is taxed at 2.75%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
Ohio taxes income in 2 bands from 0% to 2.75%. Ohio has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
For 2026 Ohio has a flat state rate of 2.75%, but only on nonbusiness taxable income above $26,050 — income at or below $26,050 owes no Ohio state income tax. That state figure is only part of the picture, because most Ohio workers also pay a municipal income tax, and some pay a school district tax too.
On $75,000 as a single filer, your Ohio state income tax is $1,287, federal income tax is $7,670 and FICA is $5,738, for total tax of $14,695 and take-home pay of $60,306. This state-only estimate does not include any municipal or school district income tax, which in Ohio can add more than the state tax itself.
Very often, yes. More than 600 Ohio municipalities levy their own income tax, typically 1% to 2.5%, based mainly on where you work, with a possible extra residence-city liability and credit rules that vary by city. Columbus and Cleveland are both 2.5% and Cincinnati is 1.8%, and many cities are collected for them by RITA or CCA.
About 200 Ohio school districts levy a separate income tax, commonly 0.50% to 2%, based on where you live rather than where you work. It is filed on Form SD 100 alongside the state return and stacks on top of both state and municipal tax, with no credit between the school district tax and the city tax.
No standard deduction at all. Ohio starts from federal adjusted gross income, subtracts a personal exemption that depends on your income — $2,400 at lower incomes, $2,150, then $1,900, and $0 above $500,000 of income — and for 2026 taxes only nonbusiness income above the $26,050 zero-rate threshold.
No. Social Security benefits are fully exempt from Ohio income tax. Military retirement pay is also exempt in Ohio, while most other pension and retirement account income is taxable subject to Ohio's small retirement income credit.
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