Ohio Income Tax Calculator

An Ohioan earning $60,000 pays less state income tax than almost anywhere else with an income tax at all — roughly $868, an effective rate of 1.4%. The trick is Ohio’s unusually large 0% bracket: the first ~$26,000 of taxable income is simply not taxed, and the two rates above it are mild. This calculator applies the reformed bracket structure and the personal exemption to estimate your Ohio state income tax, along with your effective and marginal rates — and flags the two other Ohio income taxes (municipal and school-district) that surprise newcomers far more than the state tax does.

The three-step method

The calculation runs in three steps:

1. Subtract exemptions. Ohio grants a per-person personal/dependent exemption (about $2,400 each, modelled as a flat amount). The tool multiplies it by the number of exemptions and removes it from your income.
2. Apply the graduated brackets. Ohio’s reformed schedule taxes income progressively:

0%      up to $26,050
2.75%   on $26,050 to $100,000
3.50%   above $100,000

3. Report rates. Total tax divided by income gives the effective rate; the bracket your last dollar lands in is your marginal rate.

Because the first $26,050 is fully exempt, low and moderate earners pay a very low effective rate.

Worked examples

Example 1 — moderate income: A single filer with $60,000 of Ohio taxable income and one exemption removes about $2,400, leaving $57,600. The first $26,050 is taxed at 0%; the remaining $31,550 is taxed at 2.75%, producing roughly $868 of Ohio state tax. Effective rate: about 1.4%.

Example 2 — higher income: A filer with $150,000 of Ohio taxable income and one exemption has approximately $147,600 taxable. The 0% band covers $26,050 (no tax), the 2.75% band covers $73,950 (tax: $2,034), and the 3.5% band covers the remaining $47,600 (tax: $1,666). Total Ohio tax: roughly $3,700. Effective rate: about 2.5%.

What is not included

This calculator estimates Ohio state income tax only. Several other levies may apply to your total income picture:

• Municipal income tax. Ohio’s largest cities — Columbus, Cleveland, Cincinnati, Toledo, Akron — levy a separate local income tax of 1% to 3% on wages earned within city limits. This is filed and paid separately from the state return and is not estimated here.
• School district income tax (SDIT). Many Ohio school districts levy an additional income tax of 0.25% to 2% on residents. Look up your district on the Ohio Department of Taxation website.
• Federal income tax. The Ohio return starts from Ohio adjusted gross income, which begins with federal AGI and allows a handful of Ohio-specific adjustments.

What Ohio does not tax

Ohio is more retiree-friendly than many states:

• Social Security benefits are fully exempt — exclude them from your entry.
• Military retirement pay is exempt for eligible veterans.
• Certain pension income qualifies for a retirement income credit (up to $200) that reduces your state tax further.

Tips for accurate estimates

Enter your Ohio adjusted gross income rather than federal AGI — the two can differ if you have Ohio-specific add-backs or deductions. If in doubt, use your most recent Ohio IT-1040 line for “Ohio adjusted gross income” as the starting point. Always confirm current brackets and exemption amounts at tax.ohio.gov before filing, as Ohio has adjusted rates several times in recent years.

The municipal tax is the real Ohio surprise

For most Ohio wage earners the state tax is the smaller income-tax line. Work in Columbus and the city’s 2.5% municipal tax on wages exceeds the state’s effective rate at most income levels — and municipal tax applies from the first dollar, with no 0% bracket. Commuters can owe tax both where they work and where they live (residence cities typically give partial or full credit for workplace-city tax, but the credit percentage is set city by city). Remote-work arrangements have made this messier, not simpler: your withholding city and your taxable city can differ. Budget municipal + school-district + state together before deciding a take-home figure.

Ohio is still flattening

The bracket structure modeled here is itself a waypoint. Ohio has been collapsing brackets for over a decade — from nine brackets with a top rate near 6% down to the current low graduated schedule — and legislation enacted in 2025 continues the phase-down of the top band toward a single flat rate in the high-2% range. If you are estimating a current-year liability rather than sketching a budget, check the current schedule first: the direction of travel has consistently been down, so this tool’s figure is more likely to overstate than understate a recent year.

Sources

• Tax Foundation — Ohio tax rates and data — tracks Ohio’s bracket structure and reform history
• USA.gov — state tax portal directory — the route to the official Ohio Department of Taxation (tax.ohio.gov)

Estimate only, not tax advice. Municipal and school-district income taxes, credits (retirement, joint-filer, EITC), and the exemption phase-down at higher incomes are not modeled. Verify current brackets at tax.ohio.gov before filing. All math runs locally in your browser.