What are the Ohio state income tax brackets for 2026?

Following state tax reform enacted under HB 33, Ohio flattened its personal income tax code into three tiers: $0 to $26,050 is taxed at 0.0%, $26,050 to $100,000 is taxed at 2.75%, and income over $100,000 is taxed at a flat 3.50%.

What is RITA and how do Ohio city taxes work?

In Ohio, over 600 municipalities levy their own local income tax (typically ranging between 1.0% and 2.5%). Many cities use the Regional Income Tax Agency (RITA) or the Central Collection Agency (CCA) to collect these taxes. If you live in one municipality and work in another, your residential city may offer full or partial tax credits.

Does Ohio tax Social Security benefits?

No. Ohio completely exempts Social Security benefits from state income taxation. Furthermore, Ohio offers a state tax credit for qualified retirement income up to $200 for taxpayers with modified adjusted gross income below $100,000.

2026 Ohio Tax Calculator: State Rates, RITA City Tax & Paycheck

Calculate your net take-home pay in the Buckeye State. Modeled with Ohio's consolidated state tax brackets (0%, 2.75%, 3.50%), municipal RITA city taxes, and 2026 federal withholdings.

🌰 Ohio (3.50% Top Rate)

✓ 2026 Reformed Brackets ✓ RITA Municipal Tax Toggle ✓ 0% Tax Under $26,050 ⚡ Instant Paycheck Breakdown

Interactive Ohio Paycheck Calculator

Annual Gross Salary ($)

Filing Status

Paycheck Frequency

Ohio Municipal / City Income Tax (RITA / CCA)

2026 Ohio Take-Home Pay Estimate

Net Take-Home Pay

Per Paycheck

Effective Total Tax

0.0%

Fed + FICA + State + Local

Ohio State Tax

Annual State Liability

Total Taxes Withheld

Combined Withholdings

Paycheck Allocation 76.0% Take-Home

Take-Home Pay

Federal Income Tax (0%)

FICA Payroll Taxes (7.65%)

Ohio State Tax (0%)

Municipal Tax (2.0%)

Full Paycheck & Tax Withholding Schedule

Instant comparison across annual, monthly, bi-weekly, and weekly pay periods.

Tax Category	Annual	Monthly (12x)	Bi-Weekly (26x)	Weekly (52x)	% of Gross

2026 Federal & Ohio Calculation Details

Gross Annual Income: $75,000

Federal Standard Deduction: $15,000

Ohio 0% Taxable Tier: First $26,050 exempt

Ohio Taxable in 2.75% Tier: $48,950

How Ohio Taxes Your Paycheck in 2026

Ohio's individual income tax system has undergone a major overhaul under recent state budget legislation (HB 33). The state has consolidated and simplified its previous progressive tax brackets into a two-bracket system with a large 0% zero-tax base.

2026 Ohio State Tax Brackets & Rates

For taxable year 2026, Ohio's state individual income tax rates on non-business earnings are:

Ohio Taxable Income Bracket	2026 State Tax Rate	Tax Calculation Formula
$0 to $26,050	0.00%	$0 tax (Exempt Base)
$26,051 to $100,000	2.75%	2.75% of amount over $26,050
$100,001 and over	3.50%	$2,033.63 + 3.50% of amount over $100,000

Understanding Ohio Municipal Income Taxes (RITA & CCA)

In addition to state tax, Ohio has one of the most active local income tax systems in the United States. Over 600 Ohio cities and villages collect a local wage tax on workers who live or work within their boundaries:

Common City Rates: Columbus (2.50%), Cleveland (2.50%), Cincinnati (1.80%), Akron (2.50%), Toledo (2.50%), and Dayton (2.50%).
Unincorporated Townships: If you live and work in an unincorporated township, you typically pay 0% local income tax.
Live in One City, Work in Another: Your workplace city withholds tax first. If your resident city has an equal or lower tax rate and grants 100% credit, you owe nothing extra. If your resident city has a higher rate or limits credit, you pay the difference.

Ohio 2026 Paycheck Take-Home Pay Table

Based on a single filer with a typical 2.0% municipal income tax rate:

Gross Salary	Federal Tax	FICA (7.65%)	Ohio State Tax	City Tax (2%)	Net Take-Home Pay
$50,000	$3,865	$3,825	$659	$1,000	$40,651
$75,000	$7,842	$5,738	$1,346	$1,500	$58,574
$100,000	$13,019	$7,650	$2,034	$2,000	$75,297
$150,000	$24,019	$11,475	$3,784	$3,000	$107,722
$200,000	$36,019	$13,818	$5,534	$4,000	$140,629

Retirement Income Taxation in Ohio

Ohio provides several notable protections for seniors and retirees:

Social Security: Ohio does not tax Social Security benefits.
Retirement Income Credit: Taxpayers with modified adjusted gross income under $100,000 receive a state tax credit of up to $200 for qualified pension distributions.
Senior Citizen Credit: Taxpayers aged 65 or older qualify for an additional $50 state tax credit per return.

Frequently Asked Questions About Ohio Taxes

Do I have to file both Ohio state and RITA city tax returns?

Yes. If you live or work in a municipality administered by RITA, you generally file Form IT 1040 with the Ohio Department of Taxation and Form 37 with RITA annually by the mid-April deadline.

What is Ohio school district income tax (SDIT)?

Certain Ohio public school districts levy an additional local income tax (typically 0.50% to 2.00%) approved by voters. If you reside in an active school district, this tax is reported on Ohio Form SD 100.

Can I get a refund of city taxes if I worked from home in Ohio?

If your employer withheld taxes for a municipality where their office is located, but you physically performed your work from your home located in a different or zero-tax municipality, you may be eligible to request a municipal tax refund from the workplace city.