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Tax year 2026

Ohio vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $757 less per year in Ohio than in Pennsylvania $63 a month. Ohio charges $2,313; Pennsylvania charges $3,070.

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

Ohio at $100K
$2,313
2.31%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$757
$63 a month
National ranks
12 vs 15
of 50, lowest tax first

The bill at every income

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

Ohio and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeOhio taxPennsylvania taxDifference
$50,000$938$1,535$597 less in OH
$75,000$1,626$2,303$677 less in OH
$100,000$2,313$3,070$757 less in OH
$150,000$3,688$4,605$917 less in OH
$250,000$6,438$7,675$1,237 less in OH
$500,000$13,313$15,350$2,037 less in OH
$1,000,000$27,063$30,700$3,637 less in OH
Annual state income tax, Ohio versus Pennsylvania
OH at $50,000: $938OH at $50,000$938PA at $50,000: $1,535PA at $50,000$1,535OH at $75,000: $1,626OH at $75,000$1,626PA at $75,000: $2,303PA at $75,000$2,303OH at $100,000: $2,313OH at $100,000$2,313PA at $100,000: $3,070PA at $100,000$3,070OH at $150,000: $3,688OH at $150,000$3,688PA at $150,000: $4,605PA at $150,000$4,605OH at $250,000: $6,438OH at $250,000$6,438PA at $250,000: $7,675PA at $250,000$7,675OH at $500,000: $13,313OH at $500,000$13,313PA at $500,000: $15,350PA at $500,000$15,350OH at $1,000,000: $27,063OH at $1,000,000$27,063PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

Ohio and Pennsylvania income tax systems compared
OhioPennsylvania
Tax structureGraduatedFlat rate
Top marginal rate2.75%3.07%
Number of brackets21
Standard deduction (single)NoneNone
Personal exemption$1,900None
Local income taxesYesYes
Capital gainsordinaryordinary
Population (2024)11,883,30413,078,751

By filing status

Ohio and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusOhioPennsylvaniaDifference
Single$2,313$3,070$757 less in OH
Married filing jointly$2,261$3,070$809 less in OH
Married filing separately$2,313$3,070$757 less in OH
Head of household$2,313$3,070$757 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 $757 less per year than Pennsylvania$63 a month.

Ohio compared with Pennsylvania at $100,000
OhioPennsylvaniaDifference
State income tax$2,313$3,070$757
Per month$193$256$63
Effective rate2.31%3.07%0.76 pts
Marginal rate2.75%3.07%0.32 pts
Standard deduction$0$0$0
Taxable income$98,100$100,000$1,900
Tax structureGraduatedFlat rate
Local income taxesYesYes

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

Full detail: Ohio · Pennsylvania · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.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."
  2. 2.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.
  3. 3.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    Retrieved

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