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From 2026 Ohio taxes income up to $26,050 at 0% and income above that at a flat 2.75% (HB 96 removed the 3.125% top bracket). Ohio's average annual salary is approximately $62,280. Unlike most states, Ohio does not use a broad standard deduction — instead it allows a personal exemption of $2,400, $2,150 or $1,900 per person depending on income (none above $500,000). Many Ohio cities levy additional local income taxes on top of the state rate: Columbus 2.5%, Cleveland 2.0%, Cincinnati 1.8%, and Akron 2.5%.
2026 federal + state brackets + FICA — updates as you type.
State: Ohio (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
Ohio: 2026 rates (0% up to $26,050, 2.75% above) after the income-based personal exemption ($2,400 / $2,150 / $1,900 per person; two for married filing jointly). Municipal/city and school district income taxes are not included — use the tables below for local tax context. Rates: Ohio Department of Taxation (HB 96).
Federal brackets (2026 · Single)
Net take-home
$51,285
Total tax: $10,995
Effective rate
17.7%
Marginal rate
14.8%
Income position
Taxable income $46,180 relative to bracket scale (cap $691,848).
| Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $26,050 | 0% | $0 |
| Above $26,050 | 2.75% | 2.75% on excess |
| Component | Amount |
|---|---|
| Gross income | $70,000 |
| Personal exemption (single) | −$2,150 |
| Ohio taxable income | $67,850 |
| First $26,050 taxed at 0% | $0 |
| $26,050–$67,850 taxed at 2.75% | $1,150 |
| Total Ohio state tax | ~$1,150 |
| Effective state rate | ~1.64% |
Ohio is unique in having widespread local city income taxes on top of the state rate. Columbus charges 2.5%, Cleveland 2.0%, Cincinnati 1.8%, Toledo 2.25%, and Akron 2.5%. If you work in Columbus on a $70,000 salary, city tax adds approximately $1,750 — bringing your combined state + local effective rate to approximately 4.1%. Always verify your specific city rate when calculating total Ohio tax burden.
| State | Tax System | Top Rate | On $70,000 |
|---|---|---|---|
| Ohio | 0% up to $26,050, then flat | 2.75% | ~$1,150 state |
| Michigan | Flat | 4.25% | ~$2,720 |
| Indiana | Flat | 2.95% | ~$2,040 |
| Pennsylvania | Flat | 3.07% | ~$2,150 |
| Kentucky | Flat | 3.5% | ~$2,330 |
Starting in 2026 (HB 96), Ohio taxes income up to $26,050 at 0% and everything above at a flat 2.75% — the former 3.125% top bracket is gone. On $70,000 of wages (single), Ohio taxable income is about $67,850 after the $2,150 personal exemption, and Ohio state tax is approximately $1,150 — an effective rate of about 1.64%.
Ohio taxes most retirement income including pension payments, IRA withdrawals, and 401k distributions at regular state income tax rates. However, Ohio offers a retirement income credit of up to $200 for taxpayers with retirement income, and Social Security benefits are exempt from Ohio state income tax.
Ohio's 2.75% rate is lower than Michigan (4.25%), Kentucky (3.5%), Pennsylvania (3.07%) and Indiana (2.95%). However, Ohio's widespread local city income taxes of 1.5%–2.5% can make the effective combined rate significantly higher — particularly in Columbus, Cleveland, and Cincinnati.
Ohio does not have a broad standard deduction like the federal system. Instead, Ohio allows a personal exemption that steps down with income: $2,400 per person with income up to $40,000, $2,150 up to $80,000, $1,900 up to $500,000, and none above that. This calculator applies one exemption for single filers and two for married filing jointly; dependent exemptions are not included. Federal deductions do not directly carry over to Ohio state returns.
Generally, you pay Ohio income tax on income earned while physically working in Ohio. If you work remotely from Ohio for an out-of-state employer, you typically owe Ohio state tax. Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia — residents of those states working in Ohio pay tax only to their home state.
Ohio state income tax returns are due April 15, 2026, the same as the federal deadline. Ohio city income tax returns are also typically due April 15 but verify with your specific municipality.
Educational estimates only. Not IRS advice.