Ohio paycheck taxes at a glance
| Income tax on wages | Progressive, 0% |
|---|---|
| Minimum wage (2026) | $11.00 an hour (employers with gross receipts of $405,000 or more; $7.25 for smaller employers) |
Local taxes: Most Ohio cities levy a municipal income tax (commonly 1% to 2.5%), and 214 school districts (2026 list) add their own.
Example: a $74,800 salary in Ohio
The median household income in Ohio is about $74,804 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $2,876.92 |
|---|---|
| Federal income tax | −$293.31 |
| Social Security | −$178.37 |
| Medicare | −$41.72 |
| Ohio income tax | −$62.06 |
| Take-home pay | $2,301.47 |
That's $59,838 a year in take-home pay, or 20% of gross pay going to taxes.
Take-home pay by salary in Ohio
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,295.01 | $33,670 | $650 | 15.8% |
| $60,000 | $1,891.67 | $49,184 | $1,207 | 18% |
| $80,000 | $2,436.67 | $63,354 | $1,757 | 20.8% |
| $100,000 | $2,956.41 | $76,867 | $2,313 | 23.1% |
| $150,000 | $4,234.72 | $110,103 | $3,688 | 26.6% |
| $200,000 | $5,533.22 | $143,864 | $5,063 | 28.1% |
What changed for 2026
- Ohio moved to a single rate. For 2026, income above $26,050 is taxed at 2.75%. In 2025, income over $100,000 was taxed at 3.125%.
- Personal exemptions are now disallowed once modified adjusted gross income reaches $500,000, down from $750,000 for 2025.
- The minimum wage is $11.00 an hour ($5.50 for tipped employees) at larger employers in 2026, and is set to rise to $11.40 ($5.70 tipped) on January 1, 2027.
Ohio pay rules worth knowing
- Ohio's default schedule is twice a month. Wages earned in the first half of a month are due by the first day of the next month, and wages for the second half by the 15th. Paying daily or weekly is also allowed.
Three layers of income tax
An Ohio paycheck can carry up to three income taxes:
- Ohio state income tax, figured from the rate schedule in the table above.
- Municipal income tax, levied by Ohio cities and villages, at rates each one sets.
- School district income tax, charged by some districts on their residents.
This calculator handles the state tax automatically. For the local layers, add your combined city and school district rate in the Local income tax rate field to see the full effect.
The 2026 state rate change
A 2025 change to Ohio law dropped the 3.125% bracket. For 2026, every dollar of income above $26,050 is taxed at 2.75%, and income below that isn’t taxed at all. Before 2026, earnings above $100,000 were taxed at 3.125%, so higher earners see the biggest change: about $375 less tax for every $100,000 of income over $100,000.
Ohio still allows personal exemptions, with amounts that shrink as income rises. A small exemption credit for lower incomes also remains. The exemptions now disappear at $500,000 of modified AGI instead of $750,000, so people with incomes between those two amounts lost them for 2026.
City income taxes
Ohio municipalities set their own rates. For example, Cleveland charges 2.5% and Cincinnati 1.8%. Your employer generally withholds for the city where you work. If you live in a different city, your home city may expect its own tax too, reduced by a credit for what you paid the work city. Each city decides how generous that credit is. Cleveland credits residents up to its full 2.5% rate, and Cincinnati up to 1.8%. If your home city’s credit is smaller than its rate, you may owe the difference when you file your city return.
Remote and hybrid workers should tell payroll where they actually work each day, because the work-location city is what drives withholding.
School district income tax
For 2026, 214 school districts levy an income tax at rates from 0.25% to 2%. It’s based on where you live, so two coworkers at the same office can pay different amounts. Districts use one of two bases:
- Traditional base: Ohio income after exemptions, which includes investment and retirement income as well as wages (146 districts).
- Earned-income base: wages and self-employment income only (68 districts).
If your employer doesn’t withhold it, you pay it with Ohio’s school district return (SD 100), and estimated payments may be needed to avoid a large bill in April.
Living in a neighboring state
Residents of Indiana, Kentucky, Michigan, Pennsylvania and West Virginia who work in Ohio can stop Ohio state withholding by filing Form IT-4NR with their employer. City income tax on wages earned in an Ohio city is a separate matter, so check with the city where you work.
The income tax calculator estimates your full-year federal tax, and the salary calculator converts hourly pay to annual figures for comparing offers.
Estimates only. Your employer’s payroll system, your W-4 and IT 4 determine your actual paycheck.
How we calculate: The joint filing credit (for couples where both spouses work) is not modeled.
Sources
- Ohio Department of Commerce: 2026 Minimum Wage Poster
- Ohio Department of Commerce: 2027 Minimum Wage Poster
- Ohio Revised Code 4113.15: Semimonthly payment of wages
- Ohio Department of Taxation: 2026 SD 100ES instructions and school districts with an income tax
- Ohio Department of Taxation: Information Release EW 2001-01 (reciprocity)
- Central Collection Agency: Municipal income tax rates (Cleveland and other members)
- City of Cincinnati: Income Taxes
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- codes.ohio.gov
- codes.ohio.gov
- codes.ohio.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
What is Ohio's income tax rate in 2026?
Ohio taxes the first $26,050 of income (after exemptions) at 0%, then charges $332 plus 2.75% of everything above that. That makes 2.75% the only rate above zero in 2026.
Is Ohio's minimum wage the same at every employer?
No. The $11.00 rate ($5.50 for tipped workers) applies to employers with annual gross receipts of $405,000 or more. Smaller employers, and employees under 16, are covered by the federal minimum of $7.25 instead. For 2027 the threshold rises to $419,000.
How do I know if I owe school district income tax?
It depends on the school district where you live, not where you work. 214 Ohio school districts levy an income tax for 2026, at rates from 0.25% to 2%. Ohio's Department of Taxation publishes the list of taxing districts each year.
I live in Indiana, Kentucky, Michigan, Pennsylvania or West Virginia and work in Ohio. Do I pay Ohio tax?
Not Ohio state income tax on your wages. Ohio has reciprocity agreements with those five states. File Form IT-4NR with your employer, which then withholds your home state's tax instead.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.