State income tax · Ohio
Ohio income tax rates
Ohio's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 2.75%
- Local income taxes
- Yes, in some localities
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $26,050 | 2.75% |
Notes
From tax year 2026 Ohio taxes nonbusiness income above $26,050 at a single 2.75% rate, with no tax at or below that amount; the statute computes tax above the threshold as $332.00 plus 2.75% of the excess, so there is a small step at $26,050. The same schedule applies to all filing statuses; taxable business income is taxed separately at 3%, and many Ohio municipalities and school districts levy their own income taxes.
Sources
We read each source on the date shown and quote the line we relied on.
- Ohio Rev. Code 5747.02 (Tax rates), as amended by H.B. 96, 136th G.A. (external site)
(c) For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050.
- Ohio Rev. Code 5747.02 (Tax rates) (external site)
If the balance thus obtained is equal to or less than twenty-six thousand fifty dollars, no tax shall be imposed on that balance.
- New Ohio Withholding Rates Effective August 1, 2026 (bulletin, 07/15/2026) (external site)
This change was necessary due to income tax rate reductions authorized under House Bill 96 (136th General Assembly).
- Ohio Individual Income Tax Rates (annual tax rates page) (external site)
For taxable years beginning in 2025: