Ohio income tax and brackets 2026
Ohio taxes income at 2 rates in 2026, from 0% on the first $26,050 of a single filer's taxable income to 2.75% above $26,050. A single filer earning $75,000 in Ohio owes about $9,289 in federal and state income tax, an effective rate of 12.4%.
Income tax · 2026
See the brackets $9,289for the year
Effective rate 12.4% of income
Federal income tax$7,67082.6%
Ohio income tax$1,61917.4%
Taxable income
$58,900
Top federal rate
22%
Top Ohio rate
2.75%
Ohio tax brackets 2026
Ohio brackets · 2026
0% to 2.75%
2 brackets
Your top bracket
2.75%
Average rate
2.2%
Taxable income
$72,850
How your $1,619 adds up
0% on the first $26,050$0
2.75% on the last $46,800$1,28779.5%
Flat $332 above $26,050$33220.5%
Ohio brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 to $26,050 | 0% of taxable income |
| 2.75%You | Over $26,050 | $332.00 + 2.75% over $26,050 |
Ohio at a glance
- Income tax
- 0% to 2.75%
- Personal exemption
- $2,400
- State payroll taxes
- None
- Municipal and school district income tax
- Municipal wage taxes up to about 3% (Columbus and Cleveland 2.5%)
- Sales tax
- 5.75%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4OhioOhio's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Ohio income tax questions
What are the Ohio tax brackets for 2026?
Ohio has 2 brackets for single filers, from 0% on the first $26,050 of taxable income to 2.75% on income over $26,050. Above $26,050, the tax starts with a flat $332.
How much income tax do I pay on $75,000 in Ohio?
A single filer earning $75,000 owes about $7,670 in federal income tax and $1,619 in Ohio income tax for 2026, $9,289 in all. That is 12.4% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $72,850 of Ohio taxable income is in the 2.75% bracket, but only the $46,800 above $26,050 pays 2.75%. The lower rates tax the rest, so the brackets come to $1,619, 2.2% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Ohio's brackets change?
The 2025 budget law (HB 96) made 2026 the first year of a flat 2.75% rate on income over $26,050 (the 3.125% top bracket of 2025 is gone) and suspended inflation indexing of brackets and exemptions for 2025 and 2026.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Ohio gives a $2,400 personal exemption instead.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Ohio Department of Taxation
- Ohio Revised Code 5747.02 (effective 9-30-2025): no tax at or below $26,050; 2026 and later: $332 plus 2.75% of the amount over $26,050
- Ohio Revised Code 5747.025: personal exemptions by MAGI tier; none at MAGI of $500,000 or more from 2026
- Ohio LSC final analysis of HB 96 (as enacted): 2026 flat 2.75% with $332 base, indexing suspended for 2025 and 2026, exemptions and joint filing credit limited to MAGI of $500,000 or less from 2026
- 2025 Ohio IT 1040 instruction booklet: exemption table ($2,400 / $2,150 / $1,900), $20 exemption credit, joint filing credit
- Ohio Department of Taxation, school districts with an income tax as of January 2026 (214 districts, 68 earned-income only)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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