Filing and paying Ohio income tax
- State return
- Form IT 1040, due April 15. School district income tax, where your district has one, goes on Form SD 100, due the same day and paid separately.
- City return
- Filed with your city or its collection agency, such as RITA or Cleveland's CCA, not with the state. Some cities require residents to file even when an employer withheld the tax; check with yours.
- Withholding
- Ohio uses its own Form IT 4 for state and school district withholding.
To see how Ohio sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Ohio Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Ohio |
|---|---|---|---|
| Ohio (here) | $1,981 | $15,151 | — |
| Michigan | $3,999 | $17,169 | +$2,018 |
| Indiana | $2,921 | $16,091 | +$939 |
| Kentucky | $3,382 | $16,552 | +$1,401 |
| West Virginia | $3,691 | $16,861 | +$1,710 |
| Pennsylvania | $3,070 | $16,240 | +$1,089 |
A negative "vs." figure means that state collects less total income tax than Ohio. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Ohio state income tax rate for 2026?
Ohio has a flat 2.75% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income above the first $26,050, which is taxed at 0% (after the personal exemption). Federal rates (10%–37%) layer on top.
How much income tax will I pay in Ohio on a $100,000 salary?
For a single filer earning $100,000 in Ohio in 2026, expect approximately $13,170 in federal income tax and $1,981 in Ohio state income tax — for a total income tax of about $15,151, an effective rate of 15.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Ohio income tax rate for 2026?
0% on the first $26,050 of taxable nonbusiness income and 2.75% on everything above it. The 3.125% bracket that applied above $100,000 in 2025 no longer exists.
How much is the Ohio personal exemption?
$2,400 per person with modified AGI of $40,000 or less, $2,150 up to $80,000, $1,900 up to $749,999, and none at $750,000 or more.
Do I pay city income tax where I live or where I work in Ohio?
Usually where you work, withheld by your employer. Your home city may also tax you, less a credit for tax paid to the city you work in; how much credit depends on the city.
Does Ohio tax Social Security or retirement income?
Social Security and railroad retirement benefits are fully deducted. Pensions and IRA distributions are taxable, with a retirement income credit of up to $200.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.