# How much is Ohio income tax?

Estimates 2026 Ohio income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/ohio-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/ohio-income-tax-calculator.json
- Version: d9873b4edb6c

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, Ohio income tax is $1,619.00 (2.16% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | Ohio income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; Ohio additions and subtractions are not modelled.
- Not modelled for Ohio: Exemption amounts are the 2025 indexed ones. Not modelled: the $20 exemption credit (ORC 5747.022), the joint filing credit (ORC 5747.05(E)), business income (3% flat), and school district income taxes. City income taxes are typed by the user. A qualifying surviving spouse files as single (IT 1040). No itemized deductions: the Ohio IT 1040 starts from federal AGI (2025 IT 1040 booklet).
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $47,850.00, stateTax = $931.50, total = $931.50. Source: Ohio Revised Code 5747.02 as amended by HB 96 (2026: $332 plus 2.75% over $26,050), https://codes.ohio.gov/assets/laws/revised-code/authenticated/57/5747/5747.02/9-30-2025/5747.02-9-30-2025.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $92,400.00, stateTax = $2,156.63, total = $2,156.63.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $196,200.00, stateTax = $5,011.13, total = $5,011.13.

## FAQ

### What is the Ohio income tax rate?

Ohio taxes income at a flat 2.75%. For a single filer the schedule is 0% from $0, 2.75% above $26,050 of taxable income. These are the 2026 rates.

### How is Ohio income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the Ohio standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. Ohio has no standard deduction in this model. The model takes personal exemptions that depend on income, dependent exemptions that depend on income.

### Does Ohio have a local income tax?

This page has no local income tax for Ohio; if your city or county has one, add it yourself.

### What does this Ohio calculator leave out?

Exemption amounts are the 2025 indexed ones. Not modelled: the $20 exemption credit (ORC 5747.022), the joint filing credit (ORC 5747.05(E)), business income (3% flat), and school district income taxes. City income taxes are typed by the user. A qualifying surviving spouse files as single (IT 1040). No itemized deductions: the Ohio IT 1040 starts from federal AGI (2025 IT 1040 booklet). It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the Ohio rates cover?

Tax year 2026, the return you file in 2027. They come from Ohio Revised Code 5747.02 as amended by HB 96 (2026: $332 plus 2.75% over $26.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- Ohio Revised Code 5747.02 as amended by HB 96 (2026: $332 plus 2.75% over $26,050), https://codes.ohio.gov/assets/laws/revised-code/authenticated/57/5747/5747.02/9-30-2025/5747.02-9-30-2025.pdf; ORC 5747.025 (exemptions, none at $500,000 MAGI or more), https://codes.ohio.gov/ohio-revised-code/section-5747.025; 2026 IT 1040ES worksheet ($1,900 top tier), https://dam.assets.ohio.gov/image/upload/v1735926006/tax.ohio.gov/forms/ohio_individual/individual/2026/ites-instructions-fi.pdf