What are Ohio's income tax brackets?

After recent reform Ohio collapsed to a low graduated structure: income up to about 26,050 dollars is taxed at 0%, the next band up to 100,000 dollars at roughly 2.75%, and income above 100,000 dollars at about 3.5%. The state continues to flatten rates over time.

Does Ohio have a personal exemption?

Yes. Ohio grants a personal and dependent exemption (around 2,400 to 2,600 dollars each, phasing down at higher incomes) that reduces taxable income before brackets apply. This tool subtracts a flat per-exemption amount for a close estimate.

What is the difference between effective and marginal rate?

Your marginal rate is the rate on your last dollar of income — the bracket you top out in. Your effective rate is total tax divided by total income, which is lower because the first dollars are taxed at 0% and lower rates. Both are shown by this calculator.

Are Social Security benefits taxed in Ohio?

No. Ohio does not tax Social Security retirement benefits, and it offers retirement income credits for other pension income. This calculator estimates tax on ordinary taxable income, so exclude any non-taxable Social Security before entering your figure.

Does this include local city taxes?

No. Many Ohio municipalities levy a separate local income tax of 1% to 3% on wages earned in the city. That is filed separately and is not part of the state return this calculator estimates.

Ohio Income Tax Calculator

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Ohio’s state income tax is among the lowest graduated taxes in the country, with a sizeable 0% bracket that exempts the first slice of income entirely. This calculator applies Ohio’s current brackets and the personal exemption to estimate your Ohio state income tax, along with your effective and marginal rates.

How it works

The calculation runs in three steps:

Subtract exemptions. Ohio grants a per-person personal/dependent exemption (about $2,400 each, modelled as a flat amount). The tool multiplies it by the number of exemptions and removes it from your income.
Apply the graduated brackets. Ohio’s reformed schedule taxes income progressively:

0%      up to $26,050
2.75%   on $26,050 to $100,000
3.50%   above $100,000

Report rates. Total tax divided by income gives the effective rate; the bracket your last dollar lands in is your marginal rate.

Because the first $26,050 is fully exempt, low and moderate earners pay a very low effective rate.

Tips and example

A single filer with $60,000 of Ohio taxable income and one exemption first removes about $2,400, leaving $57,600. The first $26,050 is taxed at 0%, and the remaining $31,550 is taxed at 2.75%, for roughly $868 of state tax — an effective rate well under 1.5%.

Note this estimates only the state tax. If you work in an Ohio city with a municipal income tax (Columbus, Cleveland, Cincinnati, and many others), add that 1–3% local levy separately. Social Security benefits are not taxed by Ohio, so exclude them before entering your taxable income.