Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and Ohio state tax rates. Always consult a qualified tax professional.
Ohio income tax overview
Ohio has a relatively simple progressive income tax with just three brackets and a top rate of 3.5% — one of the lower top rates among states that levy income tax. The state also exempts the first $26,050 of income from state tax entirely, meaning many lower-income workers pay no Ohio state income tax at all. Ohio does not tax Social Security benefits. However, Ohio is unique in that many cities levy their own local income taxes — Columbus charges 2.5%, Cleveland 2.5%, Cincinnati 1.8%, and Akron 2.5%. These local taxes can significantly affect total tax burden depending on where you live and work.
2026 Ohio income tax rates
Tax rate
Income range (single filer)
0%
$0 – $26,050
2.75%
$26,051 – $100,000
3.5%
Over $100,000
Worked example: $75,000 salary in Ohio
A $75,000 salary in Ohio results in approximately $1,342 in state income tax (effective ~1.8%), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home before local city tax is approximately $55,340. Columbus residents add ~$1,875 in city tax.
Key facts: Top rate 3.5% · First $26,050 exempt · Many cities add local tax (Columbus: 2.5%)
Frequently asked questions — Ohio income tax
Most Ohio cities with significant population have a local income tax, but rates vary. Columbus, Cleveland, Cincinnati, and Akron all charge around 2.5%. Smaller cities and rural areas may have lower rates or none at all. You pay the city tax where you work, not necessarily where you live.
No. Ohio does not tax Social Security benefits. Ohio also does not tax military retirement pay.
Ohio exempts the first $26,050 of income from state income tax in 2026. This means lower-income workers may owe no Ohio state income tax at all.
Ohio municipal income taxes are separate from state income tax and are administered by each city independently. You file a separate local return. If you live in one city but work in another, you may owe tax to both, though most cities provide credits to avoid full double taxation.
Ohio is moderate for retirees. Social Security and military retirement are exempt. There is a retirement income credit and senior citizen credit available. However, pension and 401k income is taxable at regular Ohio rates, and many retirees also face local city taxes.
Compare Ohio to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.