Ohio Tax Brackets 2026
Ohio state income tax rates for tax year 2026 — a single 2.75% rate on taxable income above $26,050 — the first $26,050 is tax-free. Source: Ohio Individual Income Tax — Annual Tax Rates.
Tax year
2026
Type
Progressive
Rate range
2.75% over $26,050
Brackets
2
Ohio state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $659 | 1.32% | $659 | 1.32% |
| $75,000 | $1,346 | 1.79% | $1,346 | 1.79% |
| $100,000 | $2,034 | 2.03% | $2,034 | 2.03% |
| $150,000 | $3,409 | 2.27% | $3,409 | 2.27% |
| $250,000 | $6,159 | 2.46% | $6,159 | 2.46% |
| $500,000 | $13,034 | 2.61% | $13,034 | 2.61% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | % |
| Over $26,050 | 2.75% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $26,050 | % |
| Over $26,050 | 2.75% |
How Ohio tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $26,050 | % | $0 |
| $26,050 – $75,000 | 2.75% | $1,346 |
| Total Ohio tax | 1.79% eff. | $1,346 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Ohio's rates
Ohio finished a multi-year flattening in 2026: the former graduated schedule is now a single 2.75% rate on Ohio taxable nonbusiness income above $26,050, with the first $26,050 tax-free (House Bill 96, the FY2026–27 budget — the top rate stepped down 3.5% → 3.125% → 2.75% over 2024–2026). The table on this page covers state tax only: most Ohio cities and villages levy their own municipal income tax, typically 1%–2.5% (Columbus, Cleveland and Akron are 2.5%; Toledo is higher), withheld separately.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
With Ohio's state tax now flat, your municipal rate is often the bigger variable — two Ohio households with identical incomes can differ by thousands per year depending on city. Look up your municipality's exact rate with the Ohio Department of Taxation's 'The Finder' tool when comparing job offers or moves within Ohio.
View 2025 Ohio tax brackets for comparison.
Frequently asked questions
What are the Ohio tax brackets for 2026?
Ohio taxes taxable income above $26,050 at a single 2.75% rate for 2026 — income below that threshold is tax-free.
What is the top Ohio income tax rate in 2026?
2.75%, applied to taxable income above $26,050 for single filers ($26,050 for married filing jointly).
How much Ohio state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $2,034 in Ohio state income tax for 2026 — an effective rate of 2.03%. Married filing jointly with the same income owes $2,034 (2.03% effective). Federal tax is separate.
Are Ohio 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Ohio bracket thresholds in effect for tax year 2026. For the latest, refer to Ohio Individual Income Tax — Annual Tax Rates (https://tax.ohio.gov/individual/resources/annual-tax-rates).
Is Ohio a flat-tax state now?
Effectively yes. Starting with tax year 2026, Ohio taxes nonbusiness income at a single 2.75% rate above a $26,050 zero bracket — House Bill 96 phased out the former 3.125% top bracket after 2025. A filer with $30,000 of Ohio taxable income pays 2.75% only on the $3,950 above $26,050 (about $109, before credits).
Explore more Ohio tax info
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