Ohio Paycheck Calculator (2026)

Ohio became a flat-tax state on January 1, 2026. The 2025 budget (HB 96) folded the old 2.75% and 3.125% brackets into a single 2.75% rate on nonbusiness income above $26,050, with income below that untaxed. There is no standard deduction; a $2,400 personal exemption shrinks as income rises and, from 2026, disappears entirely along with the joint filing credit for filers with income above $500,000. A $60,000 single filer pays roughly 1.5% of gross to the state, but that is only the beginning.

Ohio's municipal income taxes are among the heaviest local taxes in the country. More than 600 cities and villages levy one, typically 1% to 3% of wages, withheld by the employer based on where you work; Columbus, Cleveland and Toledo charge 2.5% and Cincinnati 1.8%. If you live in one taxing city and work in another, your home city may grant only a partial credit. Roughly 200 school districts also levy an income tax of up to 2% on residents, withheld separately. None of this is in the estimate above; for many Ohioans the local layer exceeds the state tax.

Ohio has reciprocity with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia, so a Northern Kentucky resident working in Cincinnati pays only Kentucky state tax, although Cincinnati's 1.8% municipal tax still applies to nonresident workers. Nothing is withheld for state paid leave or disability.