How do Ohio's income tax brackets work?

For tax year 2024 Ohio exempts the first $26,050 of taxable income entirely. Income from $26,050 to $100,000 is taxed at 2.75%, and income above $100,000 is taxed at 3.5%. Ohio has been consolidating toward fewer, flatter brackets.

What is Ohio's municipal income tax?

Most Ohio cities levy their own flat municipal income tax on wages, commonly 1% to 3%. Columbus and Cleveland both charge 2.5%. The tax is generally based on where you work, with credits for taxes paid to other cities under reciprocity rules.

Is the first $26,050 of Ohio income really tax-free?

Yes, for the 2024 tax year. Ohio's lowest bracket has a 0% rate up to $26,050 of taxable income, so low earners owe no state income tax (though municipal tax may still apply).

Does municipal tax have the same exemption?

No. Municipal income taxes are typically flat from the first dollar of qualifying wages, with no exemption like the state's. That is why low earners can owe city tax even when they owe no state tax.

Is my income data sent anywhere?

No. The full calculation runs in your browser. Nothing you enter leaves your device.

Ohio State Income Tax Calculator

Ohio’s income tax has two layers: a graduated state tax with a generous 0% bracket on the first $26,050 of income, and a flat municipal income tax charged by most cities. This calculator combines both so Ohioans in places like Columbus or Cleveland see their real tax burden.

How it works

State tax (2024 brackets):

The first $26,050 of taxable income is taxed at 0%.
Income from $26,050 to $100,000 is taxed at 2.75% (on the amount in that band).
Income above $100,000 is taxed at 3.5%.

Municipal tax: most cities apply a flat rate (commonly 2–2.5%) to your wages from the first dollar, with no exemption. You enter your city’s rate because it varies — Columbus and Cleveland are both 2.5%, while townships often have none.

The tool sums the graduated state tax and the flat municipal tax.

Example

Someone earning $80,000 in Columbus: the first $26,050 is tax-free, and $80,000 − $26,050 = $53,950 is taxed at 2.75% = $1,484 state tax. Columbus municipal tax is 2.5% × $80,000 = $2,000. Combined Ohio income tax is about $3,484.

Notes

Ohio municipal tax is generally levied where you work, with credits for taxes paid to your work city under reciprocity rules — this tool applies a single rate you enter. State brackets are inflation-adjusted and have been changing as Ohio moves toward a flatter structure. Use this for planning, not filing.