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State Tax Guide 2026
Ohio Income Tax
Ohio has simplified its tax code significantly — in 2026, there are just 2 effective state income tax brackets, with a top rate of 3.99%. Income under $26,050 is exempt. However, over 600 Ohio municipalities levy their own income taxes, typically 1%–2.5%, which add substantially to your total burden.
3.5%
Top State Rate
$26,050
Exempt Under
2.5%
Columbus Local
Progressive
Tax Type
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2026 Ohio State Tax Brackets
| Taxable Income | OH State Rate |
|---|---|
| $0 – $26,050 | Exempt |
| $26,050 – $100,000 | 2.75% |
| $100,000 – — | 3.5% |
Business Income Deduction: Ohio residents with pass-through business income get a 3% flat tax on the first $250,000 of business income (instead of the regular bracket rates) — a significant benefit for small business owners.
Ohio Municipal Income Taxes 2026
Most Ohio cities and villages levy a local income tax. You typically pay based on where you work, and also owe tax where you live (with a partial credit for the other).
| City | Local Tax Rate | Notes |
|---|---|---|
| Columbus | 2.5% | 2.5% resident / 2.5% non-resident |
| Cleveland | 2.5% | 2.5% resident / 2.0% non-resident |
| Cincinnati | 1.8% | 1.8% resident / 1.8% non-resident |
| Toledo | 2.5% | 2.5% resident / 2.0% non-resident |
| Akron | 2.5% | 2.5% resident / 2.0% non-resident |
| Dayton | 2.5% | 2.5% resident / 2.0% non-resident |
Ohio Deductions & Credits 2026
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Personal Exemption
$2,400 per taxpayer and dependent (2026 est.)
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Business Income Deduction
First $250K of pass-through business income taxed at just 3%
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Joint Filing Credit
Up to $650 credit for MFJ with two income earners
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Senior Citizen Credit
$50 non-refundable credit for taxpayers 65+ with low income
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No Tax on Social Security
Ohio exempts Social Security benefits from state income tax
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Retirement Income Credit
Up to $200 credit for retirement income (pension, IRA, etc.)
Calculate Your Ohio Tax
State + local municipal tax — see your full OH tax picture and take-home pay.
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