Ohio paycheck taxes at a glance
| State income tax | 2.75% above $26,050 (single) |
|---|---|
| Standard deduction | None |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | Yes: 26 options in the calculator |
| State payroll deductions | None |
| Reciprocity | With IN, KY, MI, PA, WV |
| Figures | Tax year 2026 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Ohio income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $26,050 | 0% |
| Over $26,050 | 2.75% |
Ohio also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $60,000 salary in Columbus, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | − $193.08 | − $5,020 |
| Social Security and Medicare | − $176.54 | − $4,590 |
| Ohio income tax | − $46.40 | − $1,207 |
| Local: Columbus | − $57.69 | − $1,500 |
| Take-home pay | $1,833.98 | $47,684 |
Single, paid every two weeks (26 paychecks). Ohio taxable income is $57,850 and the state tax is $1,207, an effective 2.011% of gross pay. Columbus’s 2.5% city tax is larger than the Ohio state tax at this salary, because the state taxes only income above $26,050 after the $2,150 exemption.
A $120,000 household in Cincinnati, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $4,615.38 | $120,000 |
| 401(k) at 6% | − $276.92 | − $7,200 |
| Federal income tax | − $183.69 | − $4,776 |
| Social Security and Medicare | − $353.08 | − $9,180 |
| Ohio income tax | − $96.49 | − $2,509 |
| Local: Cincinnati | − $83.08 | − $2,160 |
| Take-home pay | $3,622.13 | $94,175 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Ohio taxable income is $105,200 and the state tax is $2,509, an effective 2.091% of gross pay. The 6% 401(k) deferral lowers Ohio taxable income but not Cincinnati’s 1.8% city tax, which applies to Medicare wages.
The 2026 flat tax and the $332 step
House Bill 96, the 2025 state budget, cut the top rate from 3.5% to 3.125% for 2025 and merged the brackets into a single 2.75% rate from 2026. Ohio taxable income up to $26,050 is still tax-free, but once you pass it the tax starts at $332, then adds 2.75% of the excess. The same law froze the exemptions and the $26,050 threshold for 2025 and 2026 and removed exemptions for incomes of $500,000 or more.
City income tax: where you work and where you live
Ohio cities tax wages earned inside their limits, so your employer usually withholds for the city where you work. If you live in a different taxing city, it can tax you too, but most give a credit for the work-city tax, often only part of it. City tax uses Medicare wages, so traditional 401(k) deferrals are taxed. Pick the higher of your two rates for a quick estimate, or type a rate into “Other Ohio city”.
School district income tax
In 2025, 208 of Ohio’s school districts taxed the income of people who live in them, at 0.25% to 2%. Working in a district does not make you liable. Traditional-base districts tax Ohio income minus exemptions; earned-income districts tax only wages and self-employment income, with no exemptions. Your district’s number, rate and base are listed in the Ohio IT 1040 instructions. The select field holds one local tax, so choose either a city or a school district.
Reciprocity and what is left out
Ohio has reciprocal agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia: residents of those states who work in Ohio pay only their home-state income tax, though Ohio city tax still applies. The estimate leaves out the joint filing credit (up to $650 when both spouses earn at least $500) and senior and retirement credits. See the Pennsylvania and Michigan calculators.
Ohio vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Ohio | 2.75% above $26,050 (single) | $1,619 | $59,974 |
| Michigan | Flat 4.25% | $2,937 | $58,656 |
| Indiana | Flat 2.95% | $2,183 | $59,410 |
| Kentucky | Flat 3.5% | $2,507 | $59,085 |
| West Virginia | 2.11% to 4.58% (5 brackets) | $2,546 | $59,047 |
| Pennsylvania | Flat 3.07% | $2,355 | $59,238 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.