Ohio Income Tax Calculator 2026
See your Ohio state tax, effective rate, and take-home pay in 60 seconds.
- Local income tax is not included because no city, municipality or county was selected. Your actual take-home pay may be lower.
- Municipal income tax is estimated from a representative rate unless a city is selected — Ohio has over 600 taxing municipalities with differing rates and credit rules.
- School district income tax is not applied unless a district is selected; roughly a third of districts levy one.
- The credit for taxes paid to a work municipality is not modeled.
- Ohio's retirement income credit, senior citizen credit and joint filing credit are not applied.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. Tax year 2026. Ohio figures last verified July 17, 2026 — see sources below.
Worked example: A single filer earning $85,000 in Ohio
Start with $85,000 of wages. After $2,350 in modeled state deductions/exemptions, running it up Ohio's brackets produces about $1,557 in state income tax — an effective state rate near 1.8%, with a 2.75% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Ohio taxes income
Ohio uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 0% to 2.75%.
Ohio generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the Ohio Department of Taxation.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 0.00% | $26,050 | $26,050 |
| 2.75% | and above | and above |
Retirement income & Social Security
Ohio retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the Ohio Department of Taxation for the rules that apply to you before assuming distributions are taxable.
Local taxes & reciprocity
Many Ohio municipalities and school districts levy a local income tax (often 1%–3%) on top of the state tax — one of the most extensive local income tax systems in the country.
Reciprocity: Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. If you live in Ohio and work in one of those states, you pay Ohio tax on those wages and file only in Ohio.
Notable deductions, credits & other taxes
Deductions & credits
- Ohio standard deduction and personal exemptions (verify current amounts with the Ohio Department of Taxation)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Ohio has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Ohio's graduated rates.
Property tax: Property taxes in Ohio are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Ohio Department of Taxation for local rates.
Ohio vs. neighboring states
Compared with its neighbors — Indiana, Kentucky, Michigan, Pennsylvania — Ohio's graduated rates up to 2.75% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
Ohio state tax FAQs
What is the Ohio state income tax rate for 2026?
Ohio uses graduated brackets ranging from 0% to 2.75%, with higher rates applying only to income above each threshold.
Does Ohio tax retirement income or Social Security?
Social Security benefits are exempt from Ohio income tax. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the Ohio Department of Taxation rather than assuming your distributions are fully taxable.
How are capital gains taxed in Ohio?
Ohio has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Ohio's graduated rates.
Is there a local or city income tax in Ohio?
Many Ohio municipalities and school districts levy a local income tax (often 1%–3%) on top of the state tax — one of the most extensive local income tax systems in the country.
Does Ohio have tax reciprocity with neighboring states?
Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. If you live in Ohio and work in one of those states, you pay Ohio tax on those wages and file only in Ohio. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified July 17, 2026.