How much is Ohio income tax?
Ohio income tax at 3 levels of Ohio taxable income — what is left after Ohio's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $9912.0% effective · 2.75% marginal | $9912.0% effective · 2.75% marginal |
| $100,000 | $2,3662.4% effective · 2.75% marginal | $2,3662.4% effective · 2.75% marginal |
| $250,000 | $6,4912.6% effective · 2.75% marginal | $6,4912.6% effective · 2.75% marginal |
What is Ohio's income tax rate for 2026?
| Taxable income | Rate |
|---|---|
| Up to $26,050 | 0% |
| Over $26,050 | $332 + 2.75% |
The first $26,050 of taxable income is taxed at 0%; above it the tax is $332 plus 2.75% of the excess.
Source: Ohio Rev. Code §5747.02, checked September 10, 2026.
Can you deduct Ohio income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Ohio taxable income owes about $6,491 in Ohio income tax — 16% of that cap before any property tax.
SALT cap workaroundsDoes Ohio have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay Ohio income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim an Ohio credit or exclusion for it. Deductsy's plan treats March 15 as the Ohio election or first-payment deadline; it is approximate, so confirm it with Ohio before relying on it.
PTET savings calculatorWhen are Ohio estimated tax payments due?
Ohio estimated tax is due April 15, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Those are the same dates as the federal schedule. Source: 2026 Ohio Estimated Income Tax Payment Worksheet, Form IT 1040 ES instructions.
Safe-harbor calculatorWhat is the penalty for underpaying Ohio estimated tax?
Ohio charges interest on an underpaid instalment at the rate it publishes each year: 7% for 2026. Paying at least 90% of this year's tax or 100% of last year's on time avoids it. No estimated payments are required if you expect to owe less than $500. Source: 2025 Ohio IT/SD 2210, Interest Penalty on Underpayment of Tax.
Are HSA contributions deductible in Ohio?
Yes. Ohio follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Ohio taxable income as well as federal.
Does Ohio give a tax break for 529 plan contributions?
Yes. Ohio lets you deduct up to $4,000 a year of contributions to Ohio's own 529 plan, whether you file single or jointly. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhich states have tax reciprocity with Ohio?
Ohio has mutual agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia: neither state taxes the other's residents on wages earned there, so those wages are taxed only where you live. Give your employer the exemption certificate and the state you work in stops withholding.
What is the property tax rate in Ohio?
Ohio's average effective property tax rate is 1.31% — the 11th highest of 51 jurisdictions and 1.5 times the national average of 0.9%. That is about $1,310 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Ohio each year?
Deductsy's table has no annual report fee or minimum franchise tax for an Ohio LLC. Fees change, so confirm with Ohio's business filing office.
Ohio S-corp tax calculatorHow do Ohio taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Ohio | 2.75% | $2,366 | 1.31% |
| Indiana | 2.95% | $2,950 | 0.74% |
| Kentucky | 3.5% | $3,500 | 0.75% |
| Michigan | 4.25% | $4,250 | 1.25% |
| Pennsylvania | 3.07% | $3,070 | 1.3% |
| West Virginia | 4.58% | $3,783 | 0.53% |
On $100,000 of taxable income a single filer's Ohio income tax is $2,366 — more than in none of the 5 neighboring states. The lowest is Indiana at $2,950; the highest is Michigan at $4,250. Ohio's average property tax rate is higher than in all 5.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
More Ohio tax notes
- Many Ohio municipalities levy their own income tax on top of the state tax.
Tax moves that matter most for Ohio
If you own an S corporation, partnership or multi-member LLC, Ohio's PTET election moves the Ohio income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
That is the 11th highest of 51 and 1.5 times the national average, so property tax does much of the work of filling the SALT cap. Bunching two years of property tax into one can push itemized deductions past the standard deduction in alternate years.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Ohio calculator adds Ohio's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Ohio income tax.
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