Flat 2.75% (over $26,050)Municipal Tax: 1-3% additionalLast reviewed June 2026

Ohio State Income Tax 2026

Ohio applies a flat 2.75% state income tax to income above $26,050 for 2026 (HB 96 eliminated the former upper bracket). Income below $26,050 is exempt. But most Ohioans also pay a municipal income tax of 1-3% to their city. Columbus, Akron, Dayton, and Cleveland all charge 2.5%. The true combined rate for most urban Ohioans is around 5.0-5.25%.

Ohio 2026 Quick Facts

Tax type	Flat 2.75% (above $26,050 exemption)
Income below $26,050	0% (exempt)
Income above $26,050	2.75%
Municipal income tax	Yes, varies by city (1-3%)
Social Security taxed	No
Reciprocity states	Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
2026 changes	Upper bracket eliminated; flat 2.75% (HB 96)

2026 Ohio State Income Tax Brackets

Rate	Income Range	Note
0%	$0 - $26,050	Exempt for all filing statuses
2.75%	Above $26,050	Flat rate on all income above the exemption (HB 96, 2026)

Ohio (state only) Effective Rate Calculator

Annual Gross Income

Filing Status

Standard deduction: $26,050 applied before tax calculation.

Effective Rate

0.84%

State Tax Due

$630

Marginal Bracket

2.75%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

Ohio Municipal Income Tax Rates (2026)

City	Municipal Rate	Combined at $75K
Columbus	2.5%	~4.3%
Cleveland	2.5%	~4.3%
Cincinnati	1.8%	~3.6%
Toledo	2.25%	~4.1%
Akron	2.5%	~4.3%
Dayton	2.5%	~4.3%
Canton	2.5%	~4.3%
Youngstown	2.75%	~4.6%
Parma	2.5%	~4.3%
Lorain	2.0%	~3.8%

Ohio has 600+ municipalities with income taxes. Rates can change annually. Source: Ohio Department of Taxation, RITA, CCA. Full Ohio city income tax guide.

Ohio Income Tax: FAQs

What is Ohio's income tax rate for 2026?

For 2026 Ohio applies a flat 2.75% rate to non-business income above $26,050; income below $26,050 is not taxed. HB 96 (the FY2026-27 budget) eliminated the former upper bracket, completing Ohio's transition from a 9-bracket structure (top rate once 5.925%) to a single flat rate. The 2.75% applies after the prior top rate fell from 3.5% (2024) to 3.125% (2025).

Does Ohio have a municipal income tax?

Yes. Every municipality in Ohio that levies an income tax does so at rates ranging from 1% to 3%. The most common rate is 2%. Columbus levies 2.5%, Cleveland 2.5%, Cincinnati 1.8%, Toledo 2.25%, Akron 2.5%, Dayton 2.5%. Ohio's Regional Income Tax Agency (RITA) and Central Collection Agency (CCA) collect taxes for most municipalities.

Do I pay Ohio municipal income tax where I live or where I work?

Ohio requires you to pay municipal income tax both where you work and where you live. However, most municipalities offer a credit (usually 100% but sometimes capped) for taxes paid to other municipalities. If your work and home municipalities have the same rate and your home municipality offers full credit, you effectively pay tax to one municipality only.

Does Ohio tax Social Security income?

No. Ohio does not tax Social Security benefits. Ohio also provides a retirement income credit of up to $200 for taxpayers with retirement income (pensions, 401(k) distributions, etc.) of up to $8,000.

What is Ohio's JEDD and JEDZ?

Joint Economic Development Districts (JEDDs) and Joint Economic Development Zones (JEDZs) are special taxing areas in Ohio where a township and municipality share income tax revenue. If you live or work in a JEDD or JEDZ, you may owe income tax even if you are in an unincorporated township area. Check the Ohio Department of Taxation for your specific location.

Sources: Ohio Department of Taxation (tax.ohio.gov), Ohio RITA, CCA, Tax Foundation. Data verified June 2026. Not tax advice. Always confirm current figures with the Ohio Department of Taxation or a licensed CPA or Enrolled Agent before filing.