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, making the 2.75% middle bracket the most relevant for most workers. Unlike many states, Ohio does not use a broad standard deduction — instead, the state uses specific exemptions and bracket rules to determine taxable income. Many Ohio cities also levy local income taxes on top of the state rate, with Columbus, Cleveland, and Cincinnati all charging local rates of 2%–2.5%.
Local city income taxes (e.g. Columbus, Cleveland) are not modeled; withholding uses a simplified state estimate — confirm with your payroll department.
Bi-weekly take-home
$2,122.35
Annual net: $55,181
Where your pay goes
| Gross salary | $70,000 |
| Federal income tax | −$7,014 |
| State tax (Ohio) | −$2,450 |
| Social Security | −$4,340 |
| Medicare | −$1,015 |
| Net pay (annual) | $55,181 |
| Net pay (Bi-weekly) | $2,122.35 |
| Income | State Tax Rate | Notes |
|---|---|---|
| $0 – $26,050 | 0% | No state tax on this portion |
| $26,051 – $100,000 | 2.75% | Most Ohio workers fall here |
| Above $100,000 | 3.125% | Modest top rate |
| Deduction | Rate | On $70,000 Salary |
|---|---|---|
| Federal income tax | 10%–22% (progressive) | ~$8,200 |
| Ohio state income tax | 0%–3.125% | ~$1,209 |
| Social Security | 6.2% (up to $176,100) | $4,340 |
| Medicare | 1.45% | $1,015 |
| Est. total deductions | — | ~$14,764 |
| Est. net take-home | — | ~$55,236 |
Many Ohio cities charge a local income tax in addition to state tax — a unique feature that significantly affects take-home pay depending on where you work. Columbus charges 2.5%, Cleveland charges 2.0%, Cincinnati charges 1.8%, and Akron charges 2.5%. If you work in Columbus and live in a suburb, you may owe Columbus city tax on your work income plus your suburb's resident rate on all income. Always check your specific city's rate when calculating total Ohio take-home pay.
Ohio has a zero-rate lower bracket — the first $26,050 of income is completely exempt from state tax, making Ohio more favorable than flat-rate states like Michigan (4.25%) for lower-income earners. Ohio's dependent exemption ranges from $1,850 to $2,350 and phases down with income, adding some complexity. The biggest wildcard in Ohio paycheck calculations is local city income tax, which can add 1.5%–2.5% to your effective tax rate depending on where you work and live.
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. Most Ohio workers fall in the 2.75% bracket. Many Ohio cities also charge local income taxes of 1.5%–2.5% on top of the state rate.
Yes. Many Ohio cities charge local income taxes in addition to state tax. Columbus charges 2.5%, Cleveland 2.0%, Cincinnati 1.8%, and Akron 2.5%. If you work in a city that charges local tax, it is withheld from your paycheck by your employer. Local taxes can significantly affect your Ohio take-home pay.
Ohio's top state income tax rate of 3.125% is lower than Michigan's flat 4.25% and Pennsylvania's flat 3.07% is slightly lower than Ohio's top rate. Indiana charges a flat 3.05%. Kentucky charges a flat 4.0%. Ohio is generally competitive with neighboring states, though local city taxes can make the effective rate higher in major cities.
Ohio does not use a broad standard deduction like the federal system. Instead, Ohio uses specific state exemptions and bracket rules. Ohio offers dependent exemptions of $1,850–$2,350 per dependent, and some retirement income may be exempt from Ohio state tax. Federal deductions do not directly carry over to Ohio state returns.
On a $70,000 salary in Ohio (single filer, no local tax), total deductions include approximately $8,200 federal income tax, $1,209 Ohio state tax, $4,340 Social Security, and $1,015 Medicare — totaling approximately $14,764. Net take-home is approximately $55,236 before local city tax.
Ohio state income tax returns are due April 15, 2026, the same as federal returns. Ohio uses the same filing deadline as the IRS. If you owe local city income tax, each city has its own filing deadline — typically also April 15 but verify with your specific city.
Educational estimates only. Not IRS or payroll advice.