Ohio Flat Income Tax from 2026
House Bill 96, the 2025 state budget, ended Ohio's graduated rates. For 2026 the schedule has just two parts:
| Ohio taxable income | Tax |
|---|---|
| Up to $26,050 | 0% |
| Over $26,050 | $332 plus 2.75% of the amount over $26,050 |
In 2025 the top rate was 3.125% above $100,000. That band is gone, so higher earners gain the most from the change.
Ohio Personal Exemptions
Ohio has no standard deduction. Each person on the return gets an exemption that shrinks as income rises:
| Modified AGI | Exemption per person |
|---|---|
| $40,000 or less | $2,400 |
| $40,001 to $80,000 | $2,150 |
| $80,001 to $499,999 | $1,900 |
| $500,000 or more | $0 |
The amounts are the same as in 2025, because the budget paused inflation indexing for 2025 and 2026. A $57,000 single earner subtracts $2,150.
Worked Example: $57,000 in Ohio
| Line | Per year | Per month |
|---|---|---|
| Gross pay | $57,000 | $4,750 |
| Federal income tax | $4,660 | $388.33 |
| Social Security | $3,534 | $294.50 |
| Medicare | $826.50 | $68.88 |
| Ohio income tax | $1,124 | $93.67 |
| Net pay | $46,855.50 | $3,904.63 |
Ohio taxable income is $57,000 − $2,150 = $54,850. Tax is $332 + ($54,850 − $26,050) × 2.75% = $1,124. Without local tax, deductions take 17.8% of gross.
Ohio City and School District Income Tax
Most Ohio cities and villages tax wages, each at its own rate, and some school districts add their own income tax on top. Columbus, for example, charges 2.5%.
With the Columbus rate entered, the same $57,000 salary nets $45,430.50, as the city takes $1,425. That is more than the $1,124 owed to the state.
- Enter the rate of the city where you work. If your home city has a higher rate, you may owe the difference there, depending on its credit rules.
- Add any school district income tax rate for your home address; the Ohio Department of Taxation's online finder shows whether your address has one.
The default of 0 is deliberate: there is no statewide typical rate, and a wrong guess would mislead more than an empty field.
Ohio Take Home Pay at Six Salaries
State tax only, no local rate:
| Salary | Ohio income tax | Net per year | Net per month |
|---|---|---|---|
| $30,000 | $374.63 | $25,910.38 | $2,159.20 |
| $44,000 | $766.50 | $36,767.50 | $3,063.96 |
| $57,000 | $1,124 | $46,855.50 | $3,904.63 |
| $76,000 | $1,646.50 | $60,649.50 | $5,054.13 |
| $98,000 | $2,258.38 | $75,514.63 | $6,292.89 |
| $140,000 | $3,413.38 | $103,542.63 | $8,628.55 |
At $30,000 the state tax is just $374.63, because taxable income barely clears the $26,050 zero band.
Joint Filers and Pay Schedules in Ohio
A married couple with one $57,000 income keeps $49,094.63. Ohio uses one rate table for every filing status, so the joint return helps only through the second exemption, while the federal deduction doubles.
| Schedule | Gross each pay | Net each pay |
|---|---|---|
| Weekly, 52 pays | $1,096.15 | $901.07 |
| Every two weeks, 26 pays | $2,192.31 | $1,802.13 |
| Twice a month, 24 pays | $2,375 | $1,952.31 |
| Monthly, 12 pays | $4,750 | $3,904.63 |
The per paycheck figures are for the single example without local tax.
What Ohio Taxes on Wages
- State tax base: federal adjusted gross income, so wages after traditional 401(k) deferrals.
- Local tax base: city taxes generally use Medicare wages, which include 401(k) deferrals. That means a 401(k) saves state tax but usually not city tax.
- Not withheld: no state disability or family leave premium.
Commuting into Pennsylvania, Michigan or Kentucky? Ohio has reciprocal agreements with all three for wages, so you pay income tax to Ohio only. For a one off payment, the Bonus Tax Calculator shows the withholding.
Ohio Assumptions and Sources
- One earner, no dependents; Ohio modified AGI equal to gross wages.
- No joint filing credit (it needs two earning spouses), no small exemption credit and no retirement credits.
- A single combined local rate on all wages, with no credit for tax paid to another city.
Sources: Ohio Revised Code 5747.02 and 5747.025 as amended by H.B. 96; Ohio Department of Taxation IT 1040 instructions; City of Columbus Income Tax Division; IRS and Social Security Administration. Rates for 2026.
Frequently Asked Questions
What is the Ohio income tax rate in 2026?
A flat 2.75% on taxable income above $26,050, with nothing owed below that line.
How much is $57,000 after tax in Ohio?
$46,855.50 a year for a single filer before local tax, or $45,430.50 with the 2.5% Columbus rate.
Why is the local tax 0 by default?
Ohio city and school district rates vary from place to place, so the calculator waits for you to enter yours rather than guess.
Does Ohio have a standard deduction?
No. It uses a personal exemption of $2,400, $2,150 or $1,900 per person, depending on income.
Do Ohio filing statuses change the tax rate?
No. Single and joint filers use the same Ohio table. A joint return gets a second exemption and, with two earners, a joint filing credit.
Does a 401(k) lower Ohio city tax?
Usually not. Ohio cities tax wages before 401(k) deferrals, while the state tax is on wages after them.