Ohio has state income tax and local tax rules that can affect paycheck estimates. A full Ohio estimate should consider state tax, local tax entries, federal income tax, Social Security, Medicare, deductions, benefits, and withholding choices.
This page brings the Ohio tax picture together in one place: state tax data, Ohio deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Ohio state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 0% | Up to $26,050 | Up to $26,050 | Up to $26,050 | Up to $26,050 |
| 2.75% | Over $26,050 | Over $26,050 | Over $26,050 | Over $26,050 |
In addition to the rates above, Ohio adds a one-time $332 to the tax as soon as taxable income exceeds $26,050 — the same fixed amount that appears in the state's published "$332 plus 2.75% of the excess" schedule. The calculator includes it.
Brackets apply to Ohio taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
The table above shows the current Ohio state income tax treatment for each filing status.
Ohio deductions and adjustments
| Filing Status | Personal exemption allowance | Personal Exemption |
|---|---|---|
| Single | Up to $2,400 — phases down to $1,900 between AGI $40,000 and $80,000 | $0 |
| Married Filing Jointly | Up to $4,800 — phases down to $3,800 between AGI $40,000 and $80,000 | $0 |
| Married Filing Separately | Up to $2,400 — phases down to $1,900 between AGI $40,000 and $80,000 | $0 |
| Head of Household | Up to $2,400 — phases down to $1,900 between AGI $40,000 and $80,000 | $0 |
These amounts are subtracted from income before Ohio's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Ohio has no standard deduction. The amount shown is Ohio's personal exemption, which steps down from $2,400 to $1,900 as income rises. Dependents' exemptions are not yet included.
The table above shows the Ohio deduction and adjustment rules stored in the PaycheckNet database.
Ohio local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Akron | 2.5% | 2.5% | Earned income (wages) |
| Canton | 2.5% | 2.5% | Earned income (wages) |
| Cincinnati | 1.8% | 1.8% | Earned income (wages) |
| Cleveland | 2.5% | 2.5% | Earned income (wages) |
| Columbus | 2.5% | 2.5% | Earned income (wages) |
| Dayton | 2.5% | 2.5% | Earned income (wages) |
| Other OH municipality (typical 2% tax) | 2% | 2% | Earned income (wages) |
| Parma | 2.5% | 2.5% | Earned income (wages) |
| Toledo | 2.5% | 2.5% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
The eight largest city taxes are listed individually. More than 600 other Ohio municipalities levy their own income taxes (2% is the most common rate — use the "Other OH municipality" option as an estimate), and many school districts add a separate tax not included here.
Ohio local tax can be important because many local jurisdictions have tax rules that may apply depending on where you live or work. Any Ohio locality-specific entries available in the PaycheckNet database appear in the table above.
What you actually pay in Ohio
| Gross Income | Federal | Ohio | FICA | Combined |
|---|---|---|---|---|
| Up to $2,400 | -7.65% | 0% | 7.65% | 0% |
| $2,400 – $16,100 | 0% | 0% | 7.65% | 7.65% |
| $16,100 – $28,450 | 10% | 0% | 7.65% | 17.65% |
| $28,450 – $40,000 | 12% | 2.75% | 7.65% | 22.4% |
| $40,000 – $66,500 | 12% | 2.79% | 7.65% | 22.44% |
| $66,500 – $80,000 | 22% | 2.78% | 7.65% | 32.43% |
| $80,000 – $121,800 | 22% | 2.75% | 7.65% | 32.4% |
| $121,800 – $184,500 | 24% | 2.75% | 7.65% | 34.4% |
| $184,500 – $200,000 | 24% | 2.75% | 1.45% | 28.2% |
| $200,000 – $217,875 | 24% | 2.75% | 2.35% | 29.1% |
| $217,875 – $272,325 | 32% | 2.75% | 2.35% | 37.1% |
| $272,325 – $656,700 | 35% | 2.75% | 2.35% | 40.1% |
| Over $656,700 | 37% | 2.75% | 2.35% | 42.1% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Ohio each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Ohio adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Ohio Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $375 | $2,295 | $4,090 | $25,910 | 13.6% |
| $50,000 | $3,820 | $928 | $3,825 | $8,573 | $41,427 | 17.1% |
| $75,000 | $7,670 | $1,624 | $5,738 | $15,032 | $59,968 | 20% |
| $100,000 | $13,170 | $2,313 | $7,650 | $23,133 | $76,867 | 23.1% |
| $150,000 | $24,734 | $3,688 | $11,475 | $39,897 | $110,103 | 26.6% |
| $200,000 | $36,734 | $5,063 | $14,339 | $56,136 | $143,864 | 28.1% |
| $300,000 | $68,134 | $7,813 | $16,689 | $92,637 | $207,363 | 30.9% |
| $500,000 | $138,134 | $13,313 | $21,389 | $172,837 | $327,163 | 34.6% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Ohio resident pays once federal tax, Ohio state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Ohio as it does across the rest of the country.
Work out your Ohio take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Ohio as your state. To compare Ohio against another state, use the tax comparison calculator.
Frequently asked questions
Does Ohio have state income tax?
Yes. Ohio has state income tax, and the table on this page shows the current Ohio tax data stored in the PaycheckNet database.
Does Ohio have local income tax?
Yes. Ohio local tax can be important. Check the local tax table on this page for the Ohio entries available in the PaycheckNet database.
Do Ohio workers still pay Social Security and Medicare?
Yes. Ohio workers still pay FICA taxes, which include Social Security and Medicare.