Ohio income tax brackets
Ohio has 2 brackets for single filers, from 1.2745% on the first $26,050 of taxable income to 2.75% on income over $26,050, and married couples use the same bands. The calculator applies no Ohio standard deduction; Ohio's personal exemptions and credits are not modelled, so the estimate can run a little high.
Ohio's law works as a threshold rather than a first bracket: no tax at or below $26,050 of taxable income, then $332 plus 2.75% of the excess. The table spreads that $332 across the first band, which gives the exact tax above $26,050 and overstates it by up to $332 below.
This is Ohio's 2026 schedule. It was checked on 2026-09-30 against Ohio Revised Code 5747.02(A)(3)(c): 2026 and after, $332.00 plus 2.75% over $26,050; no tax at or below $26,050.
Most Ohio municipalities levy a local income tax of 1-3% that is not included here.
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 1.2745% | up to $26,050 | $332 |
| 2.75% | over $26,050 | — |
Ohio and federal income tax by income
At the calculator's default $85,000, Ohio takes $1,953 of an $11,823 total income tax bill, or 17%. Filing status matters too: a married couple filing jointly on $170,000 owes Ohio $4,291, which is $384 more than two single filers earning $85,000 each.
| Gross income | Ohio tax | Ohio rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $441 | 1.47% | $1,420 | 6.20% |
| $50,000 | $991 | 1.98% | $3,820 | 9.62% |
| $65,000 | $1,403 | 2.16% | $5,620 | 10.80% |
| $85,000 (default) | $1,953 | 2.30% | $9,870 | 13.91% |
| $100,000 | $2,366 | 2.37% | $13,170 | 15.54% |
| $125,000 | $3,053 | 2.44% | $18,734 | 17.43% |
| $200,000 | $5,116 | 2.56% | $36,734 | 20.92% |
| $300,000 | $7,866 | 2.62% | $68,134 | 25.33% |
| $400,000 | $10,616 | 2.65% | $103,134 | 28.44% |
Marginal tax rate in Ohio
The next dollar a single filer earns above $85,000 is taxed at 24.75%: 22% federal and 2.75% by Ohio. That is already Ohio's top rate.