How your paycheck is taxed in Ohio
A Ohio paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 0% to 2.75%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. The $2,400 personal exemption shrinks to $2,150 and $1,900 at higher incomes; the maximum is used here.
Ohio's table is based on the 2026 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Ohio income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Ohio taxable income is wages minus the personal exemption.
Ohio income tax brackets for 2026
Ohio's 2025 budget (House Bill 96) collapses the state to a single 2.75% rate on income over $26,050 starting in 2026 (2025 had a 3.125% top bracket). The threshold is the 2025 figure and is marked estimated. Brackets apply to Ohio taxable income, which is wages after the $2,400 per-person exemption.
| Rate | Single taxable income |
|---|---|
| 0% | $0 to $26,050 |
| 2.75% | Over $26,050 |
| Rate | Married filing jointly taxable income |
|---|---|
| 0% | $0 to $26,050 |
| 2.75% | Over $26,050 |
Head of household and married filing separately use the single schedule in this estimate; Ohio may publish separate columns.
Local taxes in Ohio
Most Ohio cities levy a municipal income tax of 1% to 3% (Columbus, Cleveland, Cincinnati, and Toledo are all 2.5% or higher), plus some school districts add 0.25% to 2%. Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Ohio rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Ohio tax on $72,600 of state taxable income is $1,280.13. Net pay is $60,312.38 a year, or $2,319.71 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Ohio tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $593 | $41,762 | $1,606.25 |
| $75,000 | $7,670 | $4,650 | $1,088 | $1,280 | $60,312 | $2,319.71 |
| $100,000 | $13,170 | $6,200 | $1,450 | $1,968 | $77,212 | $2,969.71 |
Effective total tax rates in these examples run from 16.5% at $50,000 to 22.8% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and Ohio's joint brackets are wider too.
How the Ohio brackets apply to $75,000
State taxable income for the single $75,000 example is $72,600. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (2.75%) is higher than the average rate on all wages (1.71%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 0% | $26,050 | $0.00 |
| 2.75% | $46,550 | $1,280.13 |
| Total Ohio tax | $1,280.13 |
Hourly pay in Ohio
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Ohio tax $6.95, leaving $677.77 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Ohio tax is $1,214.13 instead of $1,280.13. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $63,408.38 a year, or $2,438.78 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.