Ohio income tax, by filing status
Tax year 2026
Tax on a $75,000 salary
$1,346
1.79% of pay, single filer
Against other states
41 of 51
1 takes the most
Top rate
2.75%
one rate on every taxed dollar
Tax-free first
$26,050
of income, single filer
What filing status changes in Ohio
- Ohio charges one rate to everyone, so marrying does not move you into a higher band. Nothing else widens for a couple either — two incomes are treated exactly as one would be, at about 2.75%.
- Ohio reuses the single-filer bands for head of household. No separate table, no wider bands — the status does not move the state schedule.
- There is no state standard deduction in Ohio. Nothing is set aside before the rate applies, and that is true for every filing status.
- Ohio applies a single rate of about 2.75% regardless of filing status, and nothing in the schedule widens for joint filers. Filing status is therefore very nearly irrelevant to the state calculation — unusual, and worth stating plainly, since a reader arriving from a graduated state will assume otherwise.
- No distinct head-of-household schedule exists in Ohio; the single table applies. That is the majority treatment among income-taxing states, and it means head-of-household status is worth materially less at state level than the federal schedule would lead a filer to expect.
- No standard deduction is available in Ohio, so the state's effective and statutory rates converge quickly as income rises and diverge very little at the bottom. Comparing this state's headline rate against one that shelters several thousand dollars understates the difference for anyone on a modest income.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$1,346
- Yours$60,246
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax1.79% | $1,346 |
| Yours80.33% | $60,246 |
Your next $1,000
A $75,000 salary
| Federal, on the next dollar | 22% |
|---|---|
| Social Security and Medicare | 7.65% |
| State, on the next dollar | 2.75% |
| Taken from the next $1,000 | $324 |
Rates shown are federal, Social Security and Medicare, and state. Any local tax is inside the kept amount.
How this state ranks, at this income
A $75,000 salary
| Take-home in Ohio | $60,246 |
|---|---|
| Rank once local prices are leveledBEA price parity | 11th of 51 |
| Most take-home at this income | South Dakota · $61,593 |
| Best once prices are leveled | South Dakota |
State income tax only — no city or county income tax is applied to any state here.
Your two tax rates
A $75,000 salary
- Next dollar32.4%
- All your pay19.67%
| On the next dollar | 32.4% |
|---|---|
| Across all your pay | 19.67% |
| The gap | 12.73% |
| Tax this year | $14,754 |
The outer ring shows tax on your next dollar. The inner ring shows tax as a share of all your pay.
Which rung you are on
A $75,000 salary
| This rung starts at | $66,500 |
|---|---|
| Next rung starts at | $121,800 |
| Room before it | $46,800 |
Federal only, measured on gross pay — so the first rung is what the standard deduction covers.
Ohio's ladder
A $75,000 salary
| Rungs in this state | 2 |
|---|---|
| Top rate begins | $26,050 |
Measured on gross pay, so any state standard deduction shows as a 0% first rung.
What filing status is worth
A $75,000 salary
| Single | $60,246 |
|---|---|
| Married filing jointly | $63,276 |
| Married filing separately | $60,246 |
| Head of household | $62,168 |
What each status computes to at this income. Which one you may use depends on your household.
The part never taxed
A $75,000 salary
- Never taxed$16,100
- Taxable$58,900
| Share of your pay | 21.47% |
|---|---|
| Taxable after it | $58,900 |
Federal income tax only. Social Security and Medicare start at the first dollar you earn.
The tax with a ceiling
A $75,000 salary
| Wage base | $184,500 |
|---|---|
| Social Security rate | 6.2% |
| Medicare surtax begins | $200,000 |
Social Security stops at the wage base. Medicare does not, and gains a surtax higher up.
What no income tax costs instead
A $75,000 salary
- Income
- Sales
- Property
| Income tax saved | $1,346 |
|---|---|
| Sales and property added | $0 |
| States with none | 9 |
Against the average of the states with no income tax. Stated assumptions: 30% spent taxably, a $300,000 home.
Ohio, by when it bites
A $75,000 salary
| 2026-01-01 | Moved to a flat 2.75% rate on nonbusiness income over $26,050. |
|---|---|
| 2026-01-01 | Repealed the school district income tax on estates. |
| 2026-01-01 | Limited the joint filing credit and personal/dependent exemptions to taxpayers with MAGI of $500,000 or less. |
| 2026-01-01 | Repealed several sales and use tax exemptions (loaner car rentals, refrigerated vending machine food, advertising materials, electronic publishing property, call center telecom services). |
Green moves a tax down, red moves it up, blue changes the structure without a clear direction.
Tax brackets — every filing status
| Taxable income | Rate |
|---|---|
| Up to $26,050 | 0% |
| Over $26,050 | 2.75% |
What you'd actually owe, by filing status
Same gross income, four filing statuses. The gap between columns is entirely Ohio's own schedule and deduction — federal tax and FICA are not included here.
| Gross income | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| $50,000 | $659 | $659 | $659 | $659 |
| $75,000 | $1,346 | $1,346 | $1,346 | $1,346 |
| $100,000 | $2,034 | $2,034 | $2,034 | $2,034 |
Questions people ask
One rate for everyone — so does everyone pay the same share?
No, because the rate is charged on what is left after deductions, not on your whole pay. Those deductions are worth proportionally more to a smaller income, so the share that actually leaves rises with earnings even under one rate — about 1.79% at a typical income against a headline about 2.75%.
Is there an amount this state does not tax at all?
Yes. The first $26,050 of a single filer's income is out of reach — the standard deduction plus any opening band charged at nothing. Tax only starts above that line.
Do the brackets change at all when we file together?
The schedule is identical. Filing together does not widen a single band, so two incomes stack against single-filer thresholds.
Do two people get twice the allowance?
The allowance does not simply double: $0 single against $0 joint, which is less than two of the first.
Why does a single statutory rate produce differing effective rates?
A single statutory rate of about 2.75% applies to state taxable income after deductions and exemptions. Because those subtractions are largely fixed in dollar terms, effective rates rise with income; measured effective liability at the representative income is about 1.79%.
Where does state income tax liability begin here?
Liability commences above $26,050 for a single filer, comprising the standard deduction and any zero-rate opening bracket. Filers below that threshold owe no state income tax, though a return may still be required.
Why are joint and single thresholds identical here?
Ohio applies identical bracket thresholds to single and joint filers. Combined income therefore reaches each marginal rate at the single-filer threshold, which is the strongest form of marriage penalty a graduated schedule can produce.
Why does the joint standard deduction not equal twice the single one?
The joint standard deduction of $0 is not twice the single deduction of $0, so the deduction itself contributes a marriage penalty independently of bracket structure.