$IncomeTaxByState.com
This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA before filing. Sources: state revenue departments, Tax Foundation, IRS Publication 17. Last reviewed April 2026.
Income Tax by State›Ohio
OH
Graduated: 0-3.75%Municipal Tax: 1-3% additionalLast reviewed April 2026

Ohio State Income Tax 2026

Ohio's state income tax tops at 3.75% (on income above $100,000). 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 5.5-6.25%.

Ohio 2026 Quick Facts

Tax typeGraduated (2 brackets above exemption)
Income below $26,0500% (exempt)
Income $26,050 - $100,0002.75%
Income above $100,0003.75%
Municipal income taxYes, varies by city (1-3%)
Social Security taxedNo
Reciprocity statesIndiana, Kentucky, Michigan, Pennsylvania, West Virginia
2026 changesRate structure unchanged from 2025

2026 Ohio State Income Tax Brackets

RateIncome RangeNote
0%$0 - $26,050Exempt for all filing statuses
2.75%$26,050 - $100,000Applied to amount above $26,050
3.75%Above $100,000Applied to amount above $100,000

Ohio (state only) Effective Rate Calculator

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)

CityMunicipal RateCombined at $75K
Columbus2.5%~5.6%
Cleveland2.5%~5.6%
Cincinnati1.8%~4.9%
Toledo2.25%~5.3%
Akron2.5%~5.6%
Dayton2.5%~5.6%
Canton2.5%~5.6%
Youngstown2.75%~5.8%
Parma2.5%~5.6%
Lorain2.0%~5.1%

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 are Ohio's income tax brackets for 2026?
Ohio has two graduated brackets for 2026: 2.75% on income between $26,050 and $100,000, and 3.75% on income above $100,000. Income below $26,050 is exempt from state income tax. Ohio has dramatically simplified its bracket structure in recent years (it previously had 9 brackets with a top rate of 5.925%).
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 April 2026. Not tax advice.