Ohio income tax rates for 2026
0% on the first $26,050 of taxable income and a flat 2.75% above it, after the 3.125% top bracket was repealed for 2026. The calculation starts from federal adjusted gross income with Ohio adjustments.
| Rate | Taxable income |
|---|---|
| 0% | $0 – $26,050 |
| 2.75% | Over $26,050 |
Deductions, exemptions and credits
Before the rates apply, Ohio allows a personal exemption of $2,400, $2,150 or $1,900 per person depending on income. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Ohio
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $2,150 (personal exemption) = $72,850.00
Brackets: 0% × $26,050.00 + 2.75% × $46,800.00 = $1,287.00
Plus fixed amount above 26,050: $342.00
Ohio income tax = $1,629.00 — an effective rate of 2.17% and a marginal rate of 2.75%.
Ohio income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $385 | 1.28% | $0 | 0% |
| $50,000 | $942 | 1.88% | $750 | 1.5% |
| $75,000 | $1,629 | 2.17% | $1,413 | 1.88% |
| $100,000 | $2,323 | 2.32% | $2,158 | 2.16% |
| $150,000 | $3,698 | 2.47% | $3,464 | 2.31% |
| $250,000 | $6,448 | 2.58% | $6,076 | 2.43% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Ohio compared with nearby states
At $75,000 (single), Ohio ranks 40 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Ohio | $1,629 | 2.17% | 2.75% |
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| West Virginia | $2,546 | 3.39% | 4.58% |
| Kentucky | $2,507 | 3.34% | 3.5% |
| Indiana | $2,183 | 2.91% | 2.95% |
| Michigan | $2,937 | 3.92% | 4.25% |
More about taxes in Ohio
- Ohio repealed its top bracket for 2026 (3.125% on income over $100,000 in 2025), leaving 0% on the first $26,050 and 2.75% above; married couples filing jointly can also claim a joint filing credit of up to $650.
Ohio’s schedule adds a fixed $342 once taxable income passes $26,050 (2025 schedule). The Ohio Department of Taxation had not published the 2026 schedule when we checked, so that amount is carried forward.
Frequently asked questions
What is the Ohio income tax rate for 2026?
0% on the first $26,050 of taxable income and a flat 2.75% above it, after the 3.125% top bracket was repealed for 2026. A single filer with $75,000 of income pays an effective 2.17% after deductions.
How much Ohio income tax do I pay on $75,000?
About $1,629 for a single filer — 2.17% of income — after $2,150 of personal exemption. A married couple with $150,000 owes about $3,464.
What deductions does Ohio allow?
Ohio allows a personal exemption of $2,400, $2,150 or $1,900 per person depending on income. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Ohio's income tax higher than its neighbors'?
At $75,000 (single), Ohio ranks 40 of 51 for state income tax, where 1 is the highest. Among nearby states, Ohio is lowest at $1,629 and Michigan is highest at $2,937.
Estimates only — not tax advice. Ohio figures: Ohio HB 96 (2025); Ohio Department of Taxation 2025 IT 1040 instructions (schedule base, exemptions, joint filing credit). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.