Ohio income tax rate 2026
OfficialOhio rates, brackets and the tax on common salaries.
From Ohio Legislature and IRS From Ohio Legislature, IRS and Social Security AdministrationEffective Checked
- Rate
- 2.75%
- Tax on $75,000
- $1,619
- 2.2% effective
- Tax on $100,000
- $2,313
- 2.3% effective
- Rank among taxing states
- #40 of 42
- by tax taken on $75,000, 1 takes the most
What is the Ohio income tax rate in 2026?
Ohio taxes wages at a flat 2.75% on taxable income above $26,050 in 2026. On a $75,000 salary, Ohio income tax is $1,619, an effective rate of 2.16%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Ohio income tax brackets for 2026
Ohio taxes taxable income above $26,050 at one rate of 2.75%; the first $26,050 is taxed at 0%. Ohio tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $26,050 | 2.75% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $26,050 | 2.75% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $26,050 | 2.75% |
How much Ohio income tax do you pay on $100,000?
On $100,000 of wages, Ohio income tax is $2,313 in 2026, an effective rate of 2.31%. The table runs from $30,000 to $300,000. At the low end, see what a full-time job keeps at the minimum wage in Ohio.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How did Ohio income tax change in 2026, and what changes in 2027?
Ohio replaced its 2.75% to 3.125% rates with one 2.75% rate in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2.75% | 3.13% | none | official |
| 2026 | flat | 2.75% | 2.75% | none | official |
How does Ohio income tax compare with other states?
On $75,000, Ohio income tax ranks #40 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Ohio cities or counties charge income tax?
Ohio has 667 cities and villages with an income tax, plus 214 school districts with one, and the calculator includes 316 of them, the largest, at 0.25% to 3%. The Ohio paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Columbus | city | 2.5% | 2.5% city income tax on wages for residents |
| Cleveland | city | 2.5% | 2.5% city income tax on wages for residents |
| Cincinnati | city | 1.8% | 1.8% city income tax on wages for residents |
| Toledo | city | 2.5% | 2.5% city income tax on wages for residents |
| Akron | city | 2.5% | 2.5% city income tax on wages for residents |
| Dayton | city | 2.5% | 2.5% city income tax on wages for residents |
| Parma | city | 2.5% | 2.5% city income tax on wages for residents |
| Canton | city | 2.5% | 2.5% city income tax on wages for residents |
| Lorain | city | 2.5% | 2.5% city income tax on wages for residents |
| Hamilton | city | 2% | 2% city income tax on wages for residents |
| Youngstown | city | 2.75% | 2.75% city income tax on wages for residents |
| Springfield | city | 2.4% | 2.4% city income tax on wages for residents |
| Kettering | city | 2.25% | 2.25% city income tax on wages for residents |
| Elyria | city | 2.25% | 2.25% city income tax on wages for residents |
| Middletown | city | 2% | 2% city income tax on wages for residents |
| Newark | city | 1.75% | 1.75% city income tax on wages for residents |
| Cuyahoga Falls | city | 2% | 2% city income tax on wages for residents |
| Dublin | city | 2% | 2% city income tax on wages for residents |
| Lakewood | city | 1.5% | 1.5% city income tax on wages for residents |
| Beavercreek | city | 0% | No city income tax |
| Euclid | city | 2.85% | 2.85% city income tax on wages for residents |
| Mansfield | city | 2.25% | 2.25% city income tax on wages for residents |
| Mentor | city | 2% | 2% city income tax on wages for residents |
| Delaware | city | 1.85% | 1.85% city income tax on wages for residents |
| Strongsville | city | 2% | 2% city income tax on wages for residents |
| Grove City | city | 2% | 2% city income tax on wages for residents |
| Fairfield | city | 1.5% | 1.5% city income tax on wages for residents |
| Huber Heights | city | 2.25% | 2.25% city income tax on wages for residents |
| Cleveland Heights | city | 2.25% | 2.25% city income tax on wages for residents |
| Reynoldsburg | city | 2.5% | 2.5% city income tax on wages for residents |
| Lancaster | city | 2.3% | 2.3% city income tax on wages for residents |
| Findlay | city | 1% | 1% city income tax on wages for residents |
| Hilliard | city | 2.5% | 2.5% city income tax on wages for residents |
| Warren | city | 2.5% | 2.5% city income tax on wages for residents |
| Westerville | city | 2% | 2% city income tax on wages for residents |
| North Ridgeville | city | 1% | 1% city income tax on wages for residents |
| Gahanna | city | 2.5% | 2.5% city income tax on wages for residents |
| Upper Arlington | city | 2.5% | 2.5% city income tax on wages for residents |
| Mason | city | 1.12% | 1.12% city income tax on wages for residents |
| Fairborn | city | 2% | 2% city income tax on wages for residents |
| Marion | city | 2% | 2% city income tax on wages for residents |
| Brunswick | city | 2% | 2% city income tax on wages for residents |
| Lima | city | 1.5% | 1.5% city income tax on wages for residents |
| Stow | city | 2% | 2% city income tax on wages for residents |
| Westlake | city | 1.5% | 1.5% city income tax on wages for residents |
| Massillon | city | 2% | 2% city income tax on wages for residents |
| North Olmsted | city | 2% | 2% city income tax on wages for residents |
| Bowling Green | city | 2.15% | 2.15% city income tax on wages for residents (2% in 2025) |
| North Royalton | city | 2% | 2% city income tax on wages for residents |
| Marysville | city | 1.5% | 1.5% city income tax on wages for residents |
| Garfield Heights | city | 2% | 2% city income tax on wages for residents |
| Shaker Heights | city | 2.25% | 2.25% city income tax on wages for residents |
| Kent | city | 2.25% | 2.25% city income tax on wages for residents |
| Green | city | 2% | 2% city income tax on wages for residents |
| Troy | city | 1.75% | 1.75% city income tax on wages for residents |
| Wooster | city | 1.5% | 1.5% city income tax on wages for residents |
| Avon Lake | city | 1.5% | 1.5% city income tax on wages for residents |
| Xenia | city | 2.25% | 2.25% city income tax on wages for residents |
| Pickerington | city | 1% | 1% city income tax on wages for residents |
| Medina | city | 1.25% | 1.25% city income tax on wages for residents |
| Avon | city | 1.95% | 1.95% city income tax on wages for residents (1.75% in 2025) |
| Perrysburg | city | 1.5% | 1.5% city income tax on wages for residents |
| Athens | city | 1.95% | 1.95% city income tax on wages for residents |
| Centerville | city | 2.25% | 2.25% city income tax on wages for residents |
| Zanesville | city | 1.9% | 1.9% city income tax on wages for residents |
| Barberton | city | 2.25% | 2.25% city income tax on wages for residents |
| Wadsworth | city | 1.4% | 1.4% city income tax on wages for residents |
| Riverside | city | 2.5% | 2.5% city income tax on wages for residents |
| Willoughby | city | 2% | 2% city income tax on wages for residents |
| Sandusky | city | 1.25% | 1.25% city income tax on wages for residents |
| Solon | city | 2% | 2% city income tax on wages for residents |
| Trotwood | city | 2.75% | 2.75% city income tax on wages for residents |
| Hudson | city | 2% | 2% city income tax on wages for residents |
| Maple Heights | city | 2.5% | 2.5% city income tax on wages for residents |
| Oxford | city | 2% | 2% city income tax on wages for residents |
| Lebanon | city | 1.5% | 1.5% city income tax on wages for residents |
| Chillicothe | city | 1.8% | 1.8% city income tax on wages for residents (2% in 2025) |
| Alliance | city | 2% | 2% city income tax on wages for residents |
| Rocky River | city | 2% | 2% city income tax on wages for residents |
| South Euclid | city | 2% | 2% city income tax on wages for residents |
| Piqua | city | 2% | 2% city income tax on wages for residents |
| Painesville | city | 2% | 2% city income tax on wages for residents |
| Miamisburg | city | 2.25% | 2.25% city income tax on wages for residents |
| Parma Heights | city | 3% | 3% city income tax on wages for residents |
| Sidney | city | 1.75% | 1.75% city income tax on wages for residents (1.5% in 2025) |
| Forest Park | city | 1.5% | 1.5% city income tax on wages for residents |
| Whitehall | city | 2.5% | 2.5% city income tax on wages for residents |
| Broadview Heights | city | 2% | 2% city income tax on wages for residents |
| Oregon | city | 2.25% | 2.25% city income tax on wages for residents |
| Mayfield Heights | city | 1.5% | 1.5% city income tax on wages for residents |
| Norwood | city | 2% | 2% city income tax on wages for residents |
| Springboro | city | 1.5% | 1.5% city income tax on wages for residents |
| Twinsburg | city | 2% | 2% city income tax on wages for residents |
| Sylvania | city | 1.5% | 1.5% city income tax on wages for residents |
| Ashland | city | 2% | 2% city income tax on wages for residents |
| Pataskala | city | 1% | 1% city income tax on wages for residents |
| Tallmadge | city | 2.25% | 2.25% city income tax on wages for residents |
| Powell | city | 2% | 2% city income tax on wages for residents |
| Brook Park | city | 2% | 2% city income tax on wages for residents |
| Niles | city | 2% | 2% city income tax on wages for residents |
| Bluffton Exempted Village School District (Allen County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Delphos City School District (Allen County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Spencerville Local School District (Allen County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Hillsdale Local School District (Ashland County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Loudonville-Perrysville Exempted Village School District (Ashland County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Geneva Area City School District (Ashtabula County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Athens City School District (Athens County) | school-district | 1% | 1% school district income tax on wages |
| Trimble Local School District (Athens County) | school-district | 1% | 1% school district income tax on wages |
| Minster Local School District (Auglaize County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| New Bremen Local School District (Auglaize County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| New Knoxville Local School District (Auglaize County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| St. Marys City School District (Auglaize County) | school-district | 1% | 1% school district income tax on wages |
| Wapakoneta City School District (Auglaize County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Waynesfield-Goshen Local School District (Auglaize County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Madison Local School District (Butler County) (Butler County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| New Miami Local School District (Butler County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Ross Local School District (Butler County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Talawanda City School District (Butler County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Mechanicsburg Exempted Village School District (Champaign County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Triad Local School District (Champaign County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| West Liberty-Salem Local School District (Champaign County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Northeastern Local School District (Clark County) (Clark County) | school-district | 1% | 1% school district income tax on wages |
| Northwestern Local School District (Clark County) (Clark County) | school-district | 1% | 1% school district income tax on wages |
| Southeastern Local School District (Clark County) (Clark County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Clermont-Northeastern Local School District (Clermont County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Goshen Local School District (Clermont County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Blanchester Local School District (Clinton County) | school-district | 1% | 1% school district income tax on wages |
| Clinton-Massie Local School District (Clinton County) | school-district | 1% | 1% school district income tax on wages |
| Columbiana Exempted Village School District (Columbiana County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Crestview Local School District (Columbiana County) (Columbiana County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| East Palestine City School District (Columbiana County) | school-district | 0% | No school district income tax in 2026 |
| United Local School District (Columbiana County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Buckeye Central Local School District (Crawford County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Colonel Crawford Local School District (Crawford County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Crestline Exempted Village School District (Crawford County) | school-district | 0.25% | 0.25% school district income tax on wages |
| Ansonia Local School District (Darke County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Arcanum-Butler Local School District (Darke County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Franklin Monroe Local School District (Darke County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Greenville City School District (Darke County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Mississinawa Valley Local School District (Darke County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Tri-Village Local School District (Darke County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Versailles Exempted Village School District (Darke County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Ayersville Local School District (Defiance County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Central Local School District (Defiance County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Defiance City School District (Defiance County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Hicksville Exempted Village School District (Defiance County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Big Walnut Local School District (Delaware County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Buckeye Valley Local School District (Delaware County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Amanda-Clearcreek Local School District (Fairfield County) | school-district | 2% | 2% school district income tax on wages |
| Berne Union Local School District (Fairfield County) | school-district | 2% | 2% school district income tax on wages |
| Bloom-Carroll Local School District (Fairfield County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Fairfield Union Local School District (Fairfield County) | school-district | 2% | 2% school district income tax on Ohio taxable income |
| Lancaster City School District (Fairfield County) | school-district | 1.5% | 1.5% school district income tax on wages |
| Liberty Union-Thurston Local School District (Fairfield County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Pickerington Local School District (Fairfield County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Walnut Twp Local School District (Fairfield County) | school-district | 1.75% | 1.75% school district income tax on wages |
| Washington Court House City School District (Fayette County) | school-district | 1% | 1% school district income tax on wages |
| Bexley City School District (Franklin County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Canal Winchester Local School District (Franklin County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Reynoldsburg City School District (Franklin County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Westerville City School District (Franklin County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Evergreen Local School District (Fulton County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Fayette Local School District (Fulton County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Pettisville Local School District (Fulton County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Pike-Delta-York Local School District (Fulton County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Swanton Local School District (Fulton County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Wauseon Exempted Village School District (Fulton County) | school-district | 1.75% | 1.75% school district income tax on wages |
| Berkshire Local School District (Geauga County) | school-district | 1% | 1% school district income tax on wages |
| Cedar Cliff Local School District (Greene County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Fairborn City School District (Greene County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Greeneview Local School District (Greene County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Xenia Community City School District (Greene County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Yellow Springs Exempted Village School District (Greene County) | school-district | 2% | 2% school district income tax on Ohio taxable income |
| Southwest Local School District (Hamilton County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Wyoming City School District (Hamilton County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Arcadia Local School District (Hancock County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Arlington Local School District (Hancock County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Cory-Rawson Local School District (Hancock County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Findlay City School District (Hancock County) | school-district | 1% | 1% school district income tax on wages |
| Liberty-Benton Local School District (Hancock County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Mccomb Local School District (Hancock County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Van Buren Local School District (Hancock County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Vanlue Local School District (Hancock County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Ada Exempted Village School District (Hardin County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Hardin Northern Local School District (Hardin County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Kenton City School District (Hardin County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Ridgemont Local School District (Hardin County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Riverdale Local School District (Hardin County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Upper Scioto Valley Local School District (Hardin County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Holgate Local School District (Henry County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Liberty Center Local School District (Henry County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Patrick Henry Local School District (Henry County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Greenfield Exempted Village School District (Highland County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Hillsboro City School District (Highland County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Bellevue City School District (Huron County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Monroeville Local School District (Huron County) | school-district | 1.5% | 1.5% school district income tax on wages |
| New London Local School District (Huron County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Norwalk City School District (Huron County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| South Central Local School District (Huron County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Western Reserve Local School District (Huron County) (Huron County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Willard City School District (Huron County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Centerburg Local School District (Knox County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Danville Local School District (Knox County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Granville Exempted Village School District (Licking County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Johnstown-Monroe Local School District (Licking County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Licking Valley Local School District (Licking County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Newark City School District (Licking County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| North Fork Local School District (Licking County) | school-district | 1% | 1% school district income tax on wages |
| Northridge Local School District (Licking County) | school-district | 0.5% | 0.5% school district income tax on wages |
| Southwest Licking Local School District (Licking County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Riverside Local School District (Logan) (Logan County) | school-district | 1.5% | 1.5% school district income tax on wages |
| Oberlin City School District (Lorain County) | school-district | 2% | 2% school district income tax on Ohio taxable income |
| Wellington Exempted Village School District (Lorain County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Jefferson Local School District (Madison County) | school-district | 1% | 1% school district income tax on wages |
| Jonathan Alder Local School District (Madison County) | school-district | 1.25% | 1.25% school district income tax on wages |
| London City School District (Madison County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Madison-Plains Local School District (Madison County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Sebring Local School District (Mahoning County) | school-district | 1% | 1% school district income tax on wages |
| Springfield Local School District (Mahoning County) (Mahoning County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Elgin Local School District (Marion County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Pleasant Local School District (Marion County) | school-district | 1% | 1% school district income tax on wages |
| Ridgedale Local School District (Marion County) | school-district | 1% | 1% school district income tax on wages |
| River Valley Local School District (Marion County) | school-district | 1% | 1% school district income tax on wages |
| Cloverleaf Local School District (Medina County) | school-district | 1% | 1% school district income tax on wages |
| Celina City School District (Mercer County) | school-district | 1% | 1% school district income tax on wages |
| Coldwater Exempted Village School District (Mercer County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Marion Local School District (Mercer County) | school-district | 0.5% | 0.5% school district income tax on wages |
| Parkway Local School District (Mercer County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Fort Recovery Local School District (Mercer County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Bethel Local School District (Miami County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Bradford Exempted Village School District (Miami County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Covington Exempted Village School District (Miami County) | school-district | 2% | 2% school district income tax on Ohio taxable income |
| Miami East Local School District (Miami County) | school-district | 1.75% | 1.75% school district income tax on wages |
| Milton-Union Exempted Village School District (Miami County) | school-district | 2% | 2% school district income tax on wages |
| Newton Local School District (Miami County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Piqua City School District (Miami County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Troy City School District (Miami County) | school-district | 1.5% | 1.5% school district income tax on wages |
| New Lebanon Local School District (Montgomery County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Valley View Local School District (Montgomery County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Cardington-Lincoln Local School District (Morrow County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Highland Local School District (Morrow County) (Morrow County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Mount Gilead Exempted Village School District (Morrow County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Northmor Local School District (Morrow County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Antwerp Local School District (Paulding County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Paulding Exempted Village School District (Paulding County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Wayne Trace Local School District (Paulding County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Circleville City School District (Pickaway County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Logan Elm Local School District (Pickaway County) | school-district | 1% | 1% school district income tax on wages |
| Teays Valley Local School District (Pickaway County) | school-district | 1.5% | 1.5% school district income tax on wages |
| James A. Garfield Local School District (Portage County) | school-district | 1.5% | 1.5% school district income tax on wages |
| National Trail Local School District (Preble County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Eaton City School District (Preble County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Preble Shawnee Local School District (Preble County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Twin Valley Community Local School District (Preble County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Tri-County North Local School District (Preble County) | school-district | 1% | 1% school district income tax on wages |
| Columbus Grove Local School District (Putnam County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Continental Local School District (Putnam County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Jennings Local School District (Putnam County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Kalida Local School District (Putnam County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Leipsic Local School District (Putnam County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Miller City-New Cleveland Local School District (Putnam County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Ottawa-Glandorf Local School District (Putnam County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Ottoville Local School District (Putnam County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Pandora-Gilboa Local School District (Putnam County) | school-district | 1.75% | 1.75% school district income tax on Ohio taxable income |
| Clear Fork Valley Local School District (Richland County) | school-district | 1% | 1% school district income tax on wages |
| Plymouth-Shiloh Local School District (Richland County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Shelby City School District (Richland County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Union-Scioto Local School District (Ross County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Zane Trace Local School District (Ross County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Clyde-Green Springs Exempted Village School District (Sandusky County) | school-district | 1.5% | 1.5% school district income tax on wages |
| Fremont City School District (Sandusky County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Gibsonburg Exempted Village School District (Sandusky County) | school-district | 1% | 1% school district income tax on wages |
| Lakota Local School District (Sandusky County) (Sandusky County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Hopewell-Loudon Local School District (Seneca County) | school-district | 0.5% | 0.5% school district income tax on wages |
| New Riegel Local School District (Seneca County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Old Fort Local School District (Seneca County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Seneca East Local School District (Seneca County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Tiffin City School District (Seneca County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Anna Local School District (Shelby County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Botkins Local School District (Shelby County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Fairlawn Local School District (Shelby County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Fort Loramie Local School District (Shelby County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Hardin-Houston Local School District (Shelby County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Jackson Center Local School District (Shelby County) | school-district | 1.5% | 1.5% school district income tax on wages |
| Russia Local School District (Shelby County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Sidney City School District (Shelby County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Northwest Local School District (Stark County) (Stark County) | school-district | 1% | 1% school district income tax on wages |
| Norton City School District (Summit County) | school-district | 0.5% | 0.5% school district income tax on wages |
| Fairbanks Local School District (Union County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| North Union Local School District (Union County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Crestview Local School District (Van Wert County) (Van Wert County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Van Wert City School District (Van Wert County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Carlisle Local School District (Warren County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Kings Local School District (Warren County) | school-district | 1% | 1% school district income tax on wages |
| Chippewa Local School District (Wayne County) | school-district | 1% | 1% school district income tax on wages |
| Dalton Local School District (Wayne County) | school-district | 0.75% | 0.75% school district income tax on Ohio taxable income |
| Green Local School District (Wayne County) (Wayne County) | school-district | 0.5% | 0.5% school district income tax on wages |
| Norwayne Local School District (Wayne County) | school-district | 0.75% | 0.75% school district income tax on wages |
| Northwestern Local School District (Wayne County) (Wayne County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Triway Local School District (Wayne County) | school-district | 1% | 1% school district income tax on wages |
| Bryan City School District (Williams County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Edgerton Local School District (Williams County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Edon-Northwest Local School District (Williams County) | school-district | 0% | No school district income tax in 2026 |
| Millcreek-West Unity Local School District (Williams County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Montpelier Exempted Village School District (Williams County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Stryker Local School District (Williams County) | school-district | 1.5% | 1.5% school district income tax on Ohio taxable income |
| Bowling Green City School District (Wood County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| Eastwood Local School District (Wood County) | school-district | 1% | 1% school district income tax on wages |
| Elmwood Local School District (Wood County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
| North Baltimore Local School District (Wood County) | school-district | 1.25% | 1.25% school district income tax on wages |
| Northwood Local School District (Wood County) | school-district | 0.25% | 0.25% school district income tax on wages |
| Otsego Local School District (Wood County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Perrysburg Exempted Village School District (Wood County) | school-district | 0.5% | 0.5% school district income tax on Ohio taxable income |
| Carey Exempted Village School District (Wyandot County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Mohawk Local School District (Wyandot County) | school-district | 1% | 1% school district income tax on Ohio taxable income |
| Upper Sandusky Exempted Village School District (Wyandot County) | school-district | 1.25% | 1.25% school district income tax on Ohio taxable income |
How is Ohio income tax withheld from a paycheck?
Employers withhold Ohio income tax from each paycheck, using the Form IT 4 each employee fills in. On a $75,000 salary paid every two weeks, that is $71.58 a paycheck. Ohio employers withhold about $242 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Percentage method tables effective August 1, 2026, used for the whole year: wages minus $650 a year per exemption, then 1.6% up to $26,050 a year, 2.99% up to $100,000 and 3.4% above. The calculator assumes Form IT 4 with one exemption for you, one for a spouse and one per dependent. City and school district taxes are withheld separately.
Questions people ask
How much Ohio tax is withheld from a bonus?
Employers can withhold Ohio tax on a bonus at a flat 2.75%. The return settles the actual tax on it.
Does Ohio tax overtime and tips?
Yes. Ohio taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Ohio has not adopted that.
Do 401(k) contributions lower Ohio income tax?
Yes. Traditional 401(k) contributions lower Ohio taxable wages, as they do for federal income tax.