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Ohio Income Tax Guide

2.75% state rate for 2026Ohio consolidated its nonbusiness-income brackets under House Bill 96.
$26,050 thresholdThe enacted formula uses a $332 base plus 2.75% of taxable income above that amount.
Local taxes vary by addressMunicipal and school-district income taxes require Ohio's Finder and local verification.
Official SourcesOhio enacted tax analysisOhio tax lawOhio FinderIRS
Ohio enacted tax analysisOhio tax lawOhio FinderIRS
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How Ohio taxes work

Ohio taxable income is simplifiedSupported income is used without a standard deduction; return-specific exemptions and business adjustments remain outside.
The enacted 2026 formula is modeledTax is zero through $26,050, then uses the statutory $332 base and 2.75% of the excess.
One local percentage is only an approximationUse the optional local field with a verified applicable rate; residence credits and multiple jurisdictions can change the result.
School-district tax is not separately calculatedTraditional and earned-income bases differ and must be checked by address.
Credits are excludedJoint-filing, personal, dependent, retirement, and other Ohio credits need additional facts.

Common Ohio tax questions

Is Ohio a flat-tax state in 2026?The state formula has one 2.75% marginal rate above the statutory threshold, with a fixed base amount.
Is there an Ohio standard deduction?No general state standard deduction is applied here.
Are city taxes automatic?No. Enter a verified approximation and account separately for workplace, residence, and credits.
Does the local-rate field fully cover school tax?No. School districts can use different tax bases, so use Ohio's Finder and official forms.
Is business-income treatment included?No. Ohio business deductions and special rules are outside this wage-focused estimate.
Is this Ohio IT 1040?No. It is not a complete state, municipal, or school-district return.