Ohio State Tax Calculator (2026)

How Ohio taxes income

Ohio charges flat 2.75%. State tax is a separate calculation from your federal return rather than a share of it — Ohio sets its own schedule and its own definition of taxable income.

• Rate: 2.75% on all taxable income above $26,050
• Brackets: A single rate, so no bracket to cross
• Standard deduction: None — the rate applies from the first dollar
• Personal exemption: $2,400 single, $4,800 joint, $2,400 per dependent (not applied here)

Rate figures are as of January 1, 2026 and were checked against Ohio Department of Taxation on 2026-09-28 — 2.75% above $26,050 against Ohio Revised Code 5747.02 and the Department of Taxation. Ohio can still change them mid-year.

What catches people out in Ohio

• Ohio applies a single rate of 2.75%, and only to taxable income above $26,050 — below that the rate is nil, so a modest income can owe nothing at all despite the state having an income tax.
• Ohio grants no state standard deduction, so its rate applies from the first dollar of taxable income. That is why a low headline rate here is not as low as it looks next to a state with a large deduction.
• Income below $26,050 is untaxed, and above it Ohio applies a single 2.75% rate to all non-business income as of 1 January 2026 under HB96. Local income taxes are excluded and Ohio's average local rate is 1.2% of AGI (footnote a). From 2026 the joint filing credit and the personal and dependent exemptions are available only where modified AGI is $500,000 or less. The personal exemption itself steps down with AGI: $2,400 at or below $40,000, $2,150 to $80,000, $1,900 to $500,000, and nothing above (footnote dd).

What this estimate leaves out

Three things are deliberately outside this calculation, because they change more often than annually and a confident wrong number does real damage on a tax page.

• The personal exemption — $2,400 single, $4,800 joint, $2,400 per dependent — is not applied, so the figure runs slightly high.
• Local and city income tax is not included. New York City is the significant one nationally.
• State-specific credits, subtractions and income addbacks are out of scope and can move the result either way.

If you have income in India, Ohio is where treaty relief runs out

States are not parties to the India-US tax treaty, and a state credit for "taxes paid to other jurisdictions" almost always means other US states rather than other countries.

So NRO interest, Indian rental income or a gain on Indian shares can be taxed by Ohio with no credit for the Indian tax deducted at source — even though Form 1116 largely neutralises that same tax federally.

The treatment is not uniform across states, so treat this as the general position rather than as Ohio's confirmed one, and check the credit rules with Ohio Department of Taxation before relying on relief.

Sources

• Tax Foundation — 2026 State Income Tax Rates and Brackets
• Ohio Department of Taxation — the authority for Ohio