The formulas
- Ohio taxable income of $26,050 or less: no tax
- Above $26,050: $332 + 2.75% of the excess over $26,050 (Ohio Rev. Code 5747.02, 2026 and after)
- Ohio income tax = tax from the rate schedule
How it works
Tax year: 2026.
Ohio taxes income at 2.75 percent above $26,050. Enter Ohio taxable income. The tool computes state income tax only; credits other than those named are not applied.
For 2026 and later Ohio taxes income above $26,050 at a single 2.75 percent rate, with a $332 base amount: income at or below $26,050 owes nothing. Ohio allows personal exemptions that shrink as modified AGI rises and, from 2026, end at modified AGI of $500,000; enter Ohio taxable income after them.
Local taxes: Most Ohio cities and villages levy a municipal income tax on wages earned or received there (Columbus and Cleveland charge 2.5 percent), and many school districts add a school district income tax on residents. Neither is included.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Ohio income tax rate for 2026?
Ohio taxes income at 2.75 percent above $26,050 for 2026. Ohio taxable income of $26,050 or less: no tax.
Does Ohio have a standard deduction?
No. Ohio has no standard deduction of its own.
Are there local income taxes in Ohio?
Most Ohio cities and villages levy a municipal income tax on wages earned or received there (Columbus and Cleveland charge 2.5 percent), and many school districts add a school district income tax on residents. Neither is included.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.