Income Ohio Calculator

H.B. 96 collapses Ohio to a single 2.75% rate above the exempt band for taxable years beginning in 2026: no tax on Ohio taxable nonbusiness income of $26,050 or less; above that, $332.00 plus 2.75% of the excess over $26,050 (2025: $342 + 2.75% to $100,000, then $2,394.32 + 3.125%). The same schedule applies to every filing status. NOT A PURE MARGINAL BRACKET TABLE - DO NOT SUM THESE BRACKETS: the statute attaches a lump-sum $332 base at $26,050, so liability jumps from $0 to $332 at the threshold and each bracket carries explicit `from` and `baseTaxUsd` fields to be evaluated as base + rate x (income - from). Example: $60,000 of taxable nonbusiness income gives $332 + 2.75% x $33,950 = $1,265.63; a marginal sum would understate it by $332. INDEXING CAVEAT: s.5747.02(A)(5) indexes the $26,050 threshold (and the base) to the GDP deflator each August and the Department had not posted a 2026 indexed amount (the threshold has been $26,050 since 2023); the Department's Annual Tax Rates page still showed only 2025 when the packs were compiled. The 2026 employer withholding tables (1.6% / 2.99% / 3.4% tiers) are withholding approximations, not the statutory rate; the supplemental wage withholding rate is 2.75%. Business income is taxed separately at a flat 3% above the Business Income Deduction. Ohio has no standard deduction. Municipal and school district income taxes are levied separately; see localities.states_with_local_income_taxes.

An estimate from each state's published rate schedule. State credits, add-backs, part-year and non-resident apportionment, and local taxes other than New York City are not modelled. Check your state return or a tax professional before relying on it.