How Ohio taxes wages
New flat 2.75% for 2026 on income above $26,050, after a personal exemption that depends on income: $2,400 up to $40,000 of modified AGI, $2,150 from $40,000 to $80,000, and $1,900 from $80,000 to $500,000. Our estimate uses the $2,150 exemption at every income.
At $65,000 of wages, that is the 2nd-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its 2.75% rate is the 2nd-lowest of the 16 flat-tax states.
Example: $65,000 salary, single filer
| Wages | $65,000 |
|---|---|
| Income not taxed (approx. deduction, exemptions) | −$28,200 |
| Income taxed | $36,800 |
| Flat rate | × 2.75% |
| Estimated Ohio income tax | $1,012 |
That works out to about $84 a month, or an effective rate of 1.56% of wages.
Calculators for Ohio
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and Ohio income tax, with Ohio selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with Ohio selected and its state rules applied to the Ohio estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does Ohio tax tips and overtime?
Ohio does not follow the federal tips and overtime deduction. The Ohio return starts from federal AGI. HB 39 (overtime) is still pending.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Ohio, and our estimate taxes your full wages.
Starts from federal AGI and no state deduction was enacted in 2026. Source: Ohio Department of Taxation: 2025 IT 1040 instructions (PDF), Tax year 2025. Checked . See how every state treats tips and overtime
To see your federal deduction and Ohio tax together, open the tips and overtime calculator with Ohio selected.
Local income taxes in Ohio
Most cities and many school districts levy income taxes of 1%–2.5%.
These local taxes are not included in the estimate above.
Ohio vs. neighboring states
Ohio has the lowest estimated bill among its neighbors. Indiana, Pennsylvania, West Virginia, Kentucky, and Michigan would charge more.
| State | Est. tax on $65,000 | vs. Ohio |
|---|---|---|
| Indiana | $1,888 | +$876 |
| Pennsylvania | $1,996 | +$984 |
| West Virginia | $2,088 | +$1,076 |
| Kentucky | $2,157 | +$1,145 |
| Michigan | $2,512 | +$1,500 |
Official source
For forms, exact brackets, and filing deadlines, check the Ohio tax agency.
Related states
- Indiana2.95% flat tax
- Kentucky3.5% flat tax
- Michigan4.25% flat tax
- Pennsylvania3.07% flat tax