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Ohio taxes at a glance (2026)

Ohio has a graduated income tax with a standard deduction of $0 (single) / $0 (married). For tax year 2026 Ohio completes its move to a flat income tax under HB 96 (signed June 30, 2025). Nonbusiness taxable income at or below $26,050 is taxed at 0%; all income above $26,050 is taxed at a single flat 2.75% (same brackets for Single and MFJ - Ohio brackets do not differ by filing status). This is the final step of a phase-in: top rate fell from 3.5% to 3.125% in TY2025 and to 2.75% in TY2026. The $26,050 threshold is frozen (not inflation-indexed for 2025-2026). Despite being marketed as a flat tax, the $26,050 zero bracket makes the effective schedule a 2-step graduated structure, modeled here as such; this is the nation's second-lowest flat rate behind Arizona (2.5%). No traditional standard deduction; instead Ohio uses the $26,050 zero bracket plus personal/dependent exemptions of $2,400 (Ohio AGI <= $40,000), $2,150 (>$40,000 to <= $80,000), or $1,900 (> $80,000). Social Security benefits are fully exempt from Ohio income tax. Retirement income credit up to $200 per return (taxpayer 65+); senior citizen credit $50. Ohio's distinctive feature is widespread MUNICIPAL (city) income taxes - most cities levy roughly 1%-3% (commonly 2%-2.5%) on wages, collected by regional agencies RITA or CCA, generally based on where you work, separate from the state tax. School district income taxes also apply in ~200 districts. Business income gets a separate flat 3% rate above the $250,000 Business Income Deduction.