Ohio Income Tax Calculator 2026 โ€” Flat 2.75% Rate

Calculate your 2026 Ohio state income tax. Flat 2.75% on income above $30,000 zero-bracket, plus optional school district tax. See OH vs neighboring states.

$
= $6,250 / month
$2,400 exemption per dependent
Zero-bracket: first $30,000 is tax-free
Common salaries:
$0
OH State Income Tax
$0
School District Tax
$0
Federal Income Tax
0%
OH Effective Rate
0%
Combined Effective Rate
$0
After All Taxes Income

Ohio Tax Bracket Breakdown

Income Range Taxable in Bracket Rate Tax

Tax Computation Summary

How to Use This Ohio Income Tax Calculator

Enter your annual gross income, select your filing status, enter the number of dependents, and optionally select your school district tax rate. The calculator applies Ohio's 2026 zero-bracket ($30,000 exempt) and flat 2.75% rate on income above that threshold. Results update instantly.

Ohio state tax is separate from federal income tax. Both are calculated and shown for a complete picture of your tax burden.

The Formula

OH Taxable Income = Gross Income โˆ’ $30,000 zero-bracket โˆ’ ($2,400 ร— dependents)
OH State Tax = max(0, OH Taxable Income) ร— 2.75%
School District Tax = Gross Income ร— school district rate
OH Effective Rate = OH State Tax รท Gross Income ร— 100

Example

James, Single, $85,000 salary in Ohio 2026, 1 dependent:
OH taxable income: $85,000 โˆ’ $30,000 โˆ’ $2,400 = $52,600
OH state tax: $52,600 ร— 2.75% = $1,447
OH effective rate: 1.70% | School district (1%): $850 additional
Combined OH taxes: $2,297

Ohio's Zero-Bracket Explained

Unlike most states that use a standard deduction subtracted from income, Ohio achieves a similar effect through a zero-bracket: the first $32,200 of income faces a 0% rate. This means Ohioans earning under $32,200 pay zero state income tax. The flat 2.75% rate only begins on income above that threshold, making Ohio's effective rate always lower than 2.75%.

School District Income Tax

About 200 Ohio school districts levy an additional income tax on top of the state rate. Rates range from 0.5% to 2.5%. Columbus City School District charges 2.5%, while many suburban districts charge 1%โ€“1.5%. Check your district's rate with the Ohio Department of Taxation to ensure accurate calculations.

Extended

OH vs Neighboring States Comparison

Side-by-side Ohio, Michigan, Indiana, Pennsylvania, Kentucky, and West Virginia tax comparison

State income tax comparison at your current income level. All calculations use single filer, no dependents for apples-to-apples comparison.

StateTax StructureState TaxEffective RateAfter-State Income

Your total tax burden including federal income tax, Ohio state tax, and FICA payroll taxes.

Tax ComponentAmount% of Gross

Ohio state tax at common income levels using current filing status and dependent settings.

IncomeOH TaxableOH State TaxEffective RateMonthly After OH Tax

Frequently Asked Questions

What is the Ohio income tax rate for 2026?
Ohio uses a flat 2.75% tax rate on income above $32,200. Income below $32,200 is fully exempt โ€” this zero-bracket acts as an effective standard deduction. For example, if you earn $60,000, only $32,200 is taxable at 2.75%, resulting in $825 of Ohio state tax.
Does Ohio have a standard deduction?
Ohio does not use a traditional standard deduction. Instead, the state provides a zero-bracket: the first $32,200 of income is completely tax-free. This functions similarly to a deduction but is built into the bracket structure itself rather than subtracted from gross income.
What is the Ohio personal exemption?
Ohio provides a personal exemption of $2,400 per dependent. This is a deduction from taxable income (not a credit), so each dependent reduces the amount subject to the 2.75% rate. For example, two dependents reduce taxable income by $4,800, saving $132 in Ohio tax.
What is the Ohio school district income tax?
In addition to state income tax, many Ohio school districts levy a local income tax ranging from 0.5% to 2%. This tax is imposed on residents of that school district and is separate from the state tax. Common districts include Columbus City SD (2.5%), Cleveland Municipal SD (0%), Cincinnati City SD (no school district tax), and many suburban districts at 1%โ€“2%.
How does Ohio compare to neighboring states for income tax?
Ohio's flat 2.75% (above $30K) is among the lowest in the region. Michigan charges 4.25% flat, Indiana 3.05% flat, Pennsylvania 3.07% flat, and Kentucky 4% flat. West Virginia uses graduated brackets up to 6.5%. Only Indiana and Pennsylvania are competitive with Ohio, while Michigan, Kentucky, and West Virginia are notably higher.