Ohio Income Tax Rates & Brackets — 2026

Every filing status, as published by Ohio Laws and Administrative Rules (Legislative Service Commission). Rates apply to Ohio taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 2.75% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Ohio subtracts $1,900 of deductions and exemptions, then pays each bracket in turn on $98,100 of taxable income — $2,313 in all, or 2.31% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Ohio's income tax changed between 2025 and 2026. A single filer on $100,000 owes $4 more than in 2025.

The 2025 rules are kept in full on the Ohio 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · Am. Sub. H.B. 96 (136th General Assembly, 2025)

  H.B. 96 replaced Ohio's two positive brackets with a single 2.75% rate on nonbusiness income above $26,050.

  Ohio Laws and Administrative Rules (Legislative Service Commission)

We do not publish Ohio's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Ohio taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Business income deduction — Where a capital gain is Ohio business income rather than nonbusiness income — for example a gain on a partial or complete liquidation of a business the taxpayer is engaged in — it falls under the Ohio Schedule of Business Income, where the business income deduction and the separate flat business income rate apply instead of the nonbusiness schedule. The booklet works the distinction through two named examples.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: Whether a particular gain is business or nonbusiness income turns on the taxpayer's relationship to the business, which this dataset does not hold. The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Ohio Department of Taxation — 2025 Ohio IT 1040 Individual Income Tax Booklet — A Message From the Ohio Tax Commissioner, and Ohio Definitions and Examples of Business and Nonbusiness Income (retrieved 2026-09-19). Compare every state.

Ohio municipalities levy income taxes on wages earned in and, for residents, earned anywhere; school districts may also levy an income tax approved by their voters. Under R.C. 718.04 a municipality cannot levy above 1% without voter approval, and many have. Local tax is not included in any figure above.

Local rates typically run 0.75% to 3%.

• How Ohio municipal and school district taxes work

• ·For tax year 2026 Ohio taxes nonbusiness income at a single positive rate of 2.75%.
• ·The first $26,050 of Ohio taxable nonbusiness income remains untaxed.
• ·Above $26,050 the 2026 tax is $332.00 plus 2.75% of the excess, so the schedule is effectively flat with a zero bracket.
• ·The former 3.125% bracket on income over $100,000 was repealed by H.B. 96 after tax year 2025.
• ·Taxable business income continues to be taxed at a flat 3% after the Business Income Deduction.
• ·The personal and dependent exemption is lost entirely once modified AGI reaches $500,000 for 2026 (it was $750,000 for 2025).

Ohio has no separate capital gains rate; gains are nonbusiness income taxed on the schedule above.