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UNITED STATES / OHIO / TAX TABLES / 2026

Ohio tax tables 2026

The figures set by or for Ohio for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.

In force
2026-01-01 to 2026-12-31
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USD
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Income tax

Income tax

Ohio income tax brackets: All filing statuses

State taxable income, per yearRate
$0 to $26,0500%
Over $26,0502.75%

Source: Ohio Revised Code 5747.02 Tax rates (effective September 30, 2025, as amended by H.B. 96, 136th General Assembly) · retrieved 2026-10-20

Ohio income tax: key figures

ItemValue
TypeFlat rate
Flat rate2.75%
Top rate2.75%
Personal and dependent exemption, modified AGI $40,000 or less (each) (exemption)$2,400
Personal and dependent exemption, modified AGI $40,001 to $80,000 (each) (exemption)$2,150
Personal and dependent exemption, modified AGI over $80,000 (each) (exemption)No exemption when modified AGI is $500,000 or more (2026).$1,900

Source: Ohio Revised Code 5747.02 Tax rates (effective September 30, 2025, as amended by H.B. 96, 136th General Assembly) · retrieved 2026-10-20

Employee

Employee contributions

Ohio supplemental (bonus) withholding

ItemValue
Supplemental rate2.75%

Source: Ohio Administrative Code 5703-7-10, Withholding on supplemental compensation (effective January 1, 2026) · retrieved 2026-10-20

Ohio local income taxes

ItemValue
Columbus (city)Basis: wages less Section 125 benefits2.5%
Cleveland (city)Basis: wages less Section 125 benefits2.5%
Cincinnati (city)Basis: wages less Section 125 benefits1.8%
Toledo (city)Basis: wages less Section 125 benefits2.5%
Akron (city)Basis: wages less Section 125 benefits2.5%
Dayton (city)Basis: wages less Section 125 benefits2.5%
Parma (city)Basis: wages less Section 125 benefits2.5%
Canton (city)Basis: wages less Section 125 benefits2.5%
Youngstown (city)Basis: wages less Section 125 benefits2.75%
Lorain (city)Basis: wages less Section 125 benefits2.5%
Hamilton (city)Basis: wages less Section 125 benefits2%
Springfield (city)Basis: wages less Section 125 benefits2.4%
Kettering (city)Basis: wages less Section 125 benefits2.25%
Elyria (city)Basis: wages less Section 125 benefits2.25%
Lakewood (city)Basis: wages less Section 125 benefits1.5%
Cuyahoga Falls (city)Basis: wages less Section 125 benefits2%
Middletown (city)Basis: wages less Section 125 benefits2%
Euclid (city)Basis: wages less Section 125 benefits2.85%
Newark (city)Basis: wages less Section 125 benefits1.75%
Mansfield (city)Basis: wages less Section 125 benefits2.25%
Mentor (city)Basis: wages less Section 125 benefits2%
Cleveland Heights (city)Basis: wages less Section 125 benefits2.25%
Strongsville (city)Basis: wages less Section 125 benefits2%
Dublin (city)Basis: wages less Section 125 benefits2%
Fairfield (city)Basis: wages less Section 125 benefits1.5%
Warren (city)Basis: wages less Section 125 benefits2.5%
Lancaster (city)Basis: wages less Section 125 benefits2.3%
Lima (city)Basis: wages less Section 125 benefits1.5%
Huber Heights (city)Basis: wages less Section 125 benefits2.25%
Westerville (city)Basis: wages less Section 125 benefits2%
Marion (city)Basis: wages less Section 125 benefits2%
Grove City (city)Basis: wages less Section 125 benefits2%
Delaware (city)Basis: wages less Section 125 benefits1.85%
Findlay (city)Basis: wages less Section 125 benefits1%

Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.

Source: Ohio Department of Taxation, The Finder: Ohio Municipal Income Tax Rates (OHMuniRateTable.csv) · retrieved 2026-10-20

Employer

Employer costs

Ohio state unemployment insurance (employer)

ItemValue
Taxable wage base (per employee, per year)$9,000
New employer rate2.85%
Experience-rated range: lowest0.4%
Experience-rated range: highest10.1%

Ohio new employers pay 2.85% (construction 5.85%), including the 0.15% technology and customer service fee.

Source: Ohio ODJFS, 2026 Contribution Rate Details · retrieved 2026-10-20

All United States tax tables 2026 →

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Official sources

  1. dam.assets.ohio.govEmployer Withholding Taxes - Percentage Method (Effective August 1, 2026) · retrieved 2026-10-20
  2. dam.assets.ohio.govEmployer Withholding Taxes: Optional Computer Formula (Effective August 1, 2026, Rev. 07/26) · retrieved 2026-10-20
  3. tax.ohio.govWithholding Tables (Effective August 1, 2026): Weekly, Biweekly, Semi-Monthly and Monthly Payroll Period · retrieved 2026-10-20
  4. dam.assets.ohio.govEmployer Withholding Taxes - Percentage Method (Effective October 1, 2025), used for paychecks before August 1, 2026 · retrieved 2026-10-20
  5. dam.assets.ohio.govForm IT 4 (Rev. 01/24), Employee's Withholding Exemption Certificate and instructions · retrieved 2026-10-20
  6. dam.assets.ohio.gov2026 Ohio Employer and School District Withholding Tax Filing Guidelines (Rev. 11/25) · retrieved 2026-10-16
  7. codes.ohio.govOhio Revised Code 5747.02, Tax rates (effective September 30, 2025) · retrieved 2026-10-20
  8. codes.ohio.govOhio Revised Code 5747.025, Personal exemptions (effective September 30, 2025) · retrieved 2026-10-20
  9. codes.ohio.govOhio Administrative Code 5703-7-10, Withholding on supplemental compensation (effective January 1, 2026) · retrieved 2026-10-20
  10. lsc.ohio.govGreenbook: LBO Analysis of Enacted Budget, Ohio Department of Taxation (H.B. 96) · retrieved 2026-10-16
  11. dam.assets.ohio.gov2025 Ohio IT 1040 / IT 10 Instructions (exemption amounts, p.17) · retrieved 2026-10-20
  12. thefinder.tax.ohio.govThe Finder: Ohio Municipal Income Tax Rates (OHMuniRateTable.csv) · retrieved 2026-10-20
  13. columbus.govGeneral Income Tax Information · retrieved 2026-10-16
  14. ccaohio.gov2026 Withholding Form (municipal rate list) · retrieved 2026-10-16
  15. toledo.oh.govPay Taxes and Income Tax FAQ · retrieved 2026-10-16
  16. daytonohio.govTax Information & Forms · retrieved 2026-10-16
  17. dam.assets.ohio.govOhio ODJFS, 2026 Contribution Rate Details · retrieved 2026-10-20

How every figure is checked: methodology. All datasets: CalcBloc data.