Ohio income tax at a glance
Starting in 2026 Ohio has a single 2.75% rate: no tax on the first $26,050, then $332 plus 2.75% of the excess (Ohio Rev. Code 5747.02). Business income is taxed separately at 3% after a $250,000 deduction. Exemptions shrink as income rises and disappear above $500,000.
| Tax structure | Flat 2.75% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $1,619 (2.16%) |
| Rank at $75,000 | 40th highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 5.75% |
How Ohio calculates your income tax
Ohio starts from your federal adjusted gross income (AGI). There is no standard deduction in Ohio. You also get a personal exemption of $2,400 per taxpayer and a dependent exemption of $2,400 per dependent.
- Income up to $26,050 is tax-free; above that the tax is $332 plus 2.75% of the excess, so crossing the threshold adds a $332 step.
- Ohio’s exemption is $2,400 per person up to $40,000 of income, $2,150 up to $80,000 and $1,900 below $500,000.
Taxable income × 2.75% = Ohio income tax
Ohio income tax rate (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 – $26,050 | 0% of taxable income |
| 2.75% | Over $26,050 | $0 + 2.75% over $26,050 |
Ohio standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $2,400 | $2,400 |
| Married filing jointly | $0 | $4,800 | $2,400 |
| Head of household | $0 | $2,400 | $2,400 |
Amounts before any income-based phase-outs.
Ohio income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | OH tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $932 | 1.86% | $3,820 | $3,825 | $41,424 | $3,452 |
| $50,000 | Married jointly | $872 | 1.74% | $1,780 | $3,825 | $43,523 | $3,627 |
| $75,000 | Single | $1,619 | 2.16% | $7,670 | $5,738 | $59,974 | $4,998 |
| $75,000 | Married jointly | $1,560 | 2.08% | $4,640 | $5,738 | $63,063 | $5,255 |
| $100,000 | Single | $2,313 | 2.31% | $13,170 | $7,650 | $76,867 | $6,406 |
| $100,000 | Married jointly | $2,261 | 2.26% | $7,640 | $7,650 | $82,449 | $6,871 |
Step by step: $75,000 single filer in Ohio
- Gross wages: $75,000
- Exemptions: −$2,150
- Ohio taxable income: $72,850
- 0% on $26,050 = $0.00
- 2.75% on $46,800 = $1,287.00
- Adjustments (base amount): +$332
- Ohio income tax: $1,619 — 2.16% of gross pay, with a marginal state rate of 2.75%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,027 and take-home pay is about $59,974 ($2,307 every two weeks).
Local income taxes in Ohio
Most Ohio cities and villages levy a municipal income tax of about 1% to 3% on wages (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%), and many school districts add their own income tax.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Ohio taxes
The Ohio state sales tax rate is 5.75%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,725 in state sales tax alone.
Compare Ohio with neighboring states
State income tax on $75,000 of wages for a single filer in Ohio and its neighbors. Ohio is the cheapest in its area on this salary, while Michigan would cost about $1,318 more.
| State | Type | Top rate | Tax on $75k | vs OH |
|---|---|---|---|---|
| Ohio | Flat | 2.75% | $1,619 | — |
| Pennsylvania | Flat | 3.07% | $2,303 | +$684 |
| West Virginia | Graduated | 4.58% | $2,546 | +$927 |
| Kentucky | Flat | 3.5% | $2,507 | +$888 |
| Indiana | Flat | 2.95% | $2,183 | +$564 |
| Michigan | Flat | 4.25% | $2,937 | +$1,318 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Ohio has reciprocity with IN, KY, MI, PA and WV, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Ohio income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Ohio tax by about $275 on top of the federal savings.
- Claim state credits. Check the Ohio return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Ohio tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Ohio income tax FAQ
What is the Ohio state income tax rate?
Ohio has a flat 2.75% rate for 2026 on income above a zero-rate band. A single filer earning $75,000 pays an effective rate of about 2.16%.
How much Ohio income tax do I pay on $75,000?
About $1,619 for a single filer and $1,560 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,974 a year.
What is the Ohio standard deduction?
Ohio has no standard deduction. You also get a personal exemption of $2,400 per taxpayer and a dependent exemption of $2,400 per dependent.
Does Ohio have local income taxes?
Most Ohio cities and villages levy a municipal income tax of about 1% to 3% on wages (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%), and many school districts add their own income tax.
Is Ohio a high-tax state?
On a $75,000 salary Ohio ranks 40 of the 42 jurisdictions that tax wages (1 = highest), among the lowest. Among its neighbors, Indiana is cheapest at $2,183.