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Tax year 2026

Illinois vs Ohio Income Tax — 2026

A single filer earning $100,000 pays $2,492 less per year in Ohio than in Illinois $208 a month. Illinois charges $4,805; Ohio charges $2,313.

Why this pair has a page: two of the largest taxing states.

Illinois at $100K
$4,805
4.81%
Ohio at $100K
$2,313
2.31%
Annual difference
$2,492
$208 a month
National ranks
42 vs 12
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Illinois and Ohio income tax compared at seven income levels, 2026
Gross incomeIllinois taxOhio taxDifference
$50,000$2,330$938$1,392 less in OH
$75,000$3,568$1,626$1,942 less in OH
$100,000$4,805$2,313$2,492 less in OH
$150,000$7,280$3,688$3,592 less in OH
$250,000$12,230$6,438$5,792 less in OH
$500,000$24,605$13,313$11,292 less in OH
$1,000,000$49,355$27,063$22,292 less in OH
Annual state income tax, Illinois versus Ohio
IL at $50,000: $2,330IL at $50,000$2,330OH at $50,000: $938OH at $50,000$938IL at $75,000: $3,568IL at $75,000$3,568OH at $75,000: $1,626OH at $75,000$1,626IL at $100,000: $4,805IL at $100,000$4,805OH at $100,000: $2,313OH at $100,000$2,313IL at $150,000: $7,280IL at $150,000$7,280OH at $150,000: $3,688OH at $150,000$3,688IL at $250,000: $12,230IL at $250,000$12,230OH at $250,000: $6,438OH at $250,000$6,438IL at $500,000: $24,605IL at $500,000$24,605OH at $500,000: $13,313OH at $500,000$13,313IL at $1,000,000: $49,355IL at $1,000,000$49,355OH at $1,000,000: $27,063OH at $1,000,000$27,063

How the two systems differ

Illinois and Ohio income tax systems compared
IllinoisOhio
Tax structureFlat rateGraduated
Top marginal rate4.95%2.75%
Number of brackets12
Standard deduction (single)NoneNone
Personal exemption$2,925$1,900
Local income taxesNoYes
Capital gainsordinaryordinary
Population (2024)12,710,15811,883,304

By filing status

Illinois and Ohio tax on $100,000 by filing status, 2026
Filing statusIllinoisOhioDifference
Single$4,805$2,313$2,492 less in OH
Married filing jointly$4,660$2,261$2,399 less in OH
Married filing separately$4,805$2,313$2,492 less in OH
Head of household$4,805$2,313$2,492 less in OH

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Ohio costs $2,492 less per year than Illinois$208 a month.

Illinois compared with Ohio at $100,000
IllinoisOhioDifference
State income tax$4,805$2,313$2,492
Per month$400$193$208
Effective rate4.81%2.31%2.49 pts
Marginal rate4.95%2.75%2.20 pts
Standard deduction$0$0$0
Taxable income$97,075$98,100$1,025
Tax structureFlat rateGraduated
Local income taxesNoYes

Local taxes are not included above. Ohio has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Illinois · Ohio · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Illinois Department of RevenueState revenue department
    FY 2026-15, What's New for Illinois Income Taxes
    Retrieved · "The personal exemption amount for tax year 2026 will increase to $2,925." Also states the $500,000 / $250,000 AGI cut-off.
  2. 2.Ohio Laws and Administrative Rules (Legislative Service Commission)State statute
    Ohio Revised Code 5747.02 - Tax rates (effective September 30, 2025, H.B. 96)
    Retrieved · Division (A)(3)(c): "For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050."
  3. 3.Ohio Department of TaxationState revenue department
    2026 Ohio Estimated Income Tax Payment Worksheet and Instructions (IT 1040 ES)
    Retrieved · Confirms the 2026 exemption figure used ($1,900 per exemption, zero at MAGI of $500,000 or more). Its printed rate table is still the 2025 table.

Figures on this page were last checked against these sources on . Found something wrong? Report it.