Ohio uses a progressive state income tax with three brackets in 2026: 0% on income up to $26,050, 2.75% on income from $26,051 to $100,000, and 3.125% on income above $100,000. Ohio's average annual salary is approximately $62,280. Unlike most states, Ohio does not use a broad standard deduction — instead using specific exemptions including a dependent exemption of $1,850–$2,350 that phases down with income. 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%.
2025 federal + simplified state + FICA — updates as you type.
State: Ohio (pre-selected; change the dropdown for other states)
This model uses a simplified flat effective Ohio rate from data — municipal/city income taxes are not included. Use the tables below for local tax context.
Not applied in this simplified model (no credits). For illustration only.
State tax uses a flat effective rate on taxable income — not your actual state brackets. FICA: Social Security 6.2% on wages up to $176,100 and Medicare 1.45% on all wages shown.
SS $3,861.36 · Medicare $903.06
Federal 12.00% + state 3.50%
Estimated take-home
$50,426 / yr
$4,202 / month
Federal brackets (2025 · Single)
| Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $26,050 | 0% | $0 |
| $26,051 – $100,000 | 2.75% | Up to $2,034 |
| Above $100,000 | 3.125% | 3.125% on excess |
| Component | Amount |
|---|---|
| Gross income | $70,000 |
| First $26,050 taxed at 0% | $0 |
| $26,051–$70,000 taxed at 2.75% | $1,209 |
| Total Ohio state tax | ~$1,209 |
| Effective state rate | ~1.73% |
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 4.2%. Always verify your specific city rate when calculating total Ohio tax burden.
| State | Tax System | Top Rate | On $70,000 |
|---|---|---|---|
| Ohio | Progressive | 3.125% | ~$1,209 state |
| Michigan | Flat | 4.25% | ~$2,779 |
| Indiana | Flat | 3.05% | ~$1,342 |
| Pennsylvania | Flat | 3.07% | ~$1,349 |
| Kentucky | Flat | 4.0% | ~$2,240 |
Ohio has three state income tax brackets in 2026: 0% on income up to $26,050, 2.75% on income from $26,051 to $100,000, and 3.125% on income above $100,000. On $70,000 income, Ohio state tax is approximately $1,209 — an effective rate of about 1.73%.
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 top rate of 3.125% is lower than Michigan (4.25%), Kentucky (4.0%), and Pennsylvania (3.07%). 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 uses specific state exemptions including a personal exemption and a dependent exemption of $1,850–$2,350 per dependent that phases down with income. 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.