Ohio income tax rates: 2025 and 2026 state tables
Select the tax year before applying a rate. These tables cover Ohio individual nonbusiness income after the relevant adjustments and exemptions. They are separate from Columbus municipal and school-district income taxes.
Sources checked . General information maintained by Columbus Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
Apply the table to taxable nonbusiness income, not gross pay
The 2025 IT 1040 booklet starts from federal adjusted gross income, applies Ohio adjustments and separates business income and exemptions before this calculation. Salary, federal taxable income and the number deposited in your bank account are not interchangeable inputs.
The figures below are the nonbusiness-income tax before applicable credits and other return calculations. Taxable business income has a separate calculation. Withholding and estimated payments are reconciled later; a bracket does not tell you the refund or balance due.
Section 5747.02(A)(4) sets a separate 3% tax on taxable business income, with its own exemption adjustment. Do not apply the nonbusiness table to all self-employment receipts. Classification and any business-income deduction come before deciding which calculation applies.
Ohio income-tax brackets for tax year 2025
| Taxable nonbusiness income | Tax calculation |
|---|---|
| $0 through $26,050 | $0 |
| More than $26,050 through $100,000 | $342.00 + 2.75% of the amount over $26,050 |
| More than $100,000 | $2,394.32 + 3.125% of the amount over $100,000 |
These base amounts are the published figures. Use the stated base for the applicable bracket; do not replace it with a reconstructed amount from the preceding row. Consult the return instructions for calculation and rounding.
What changes for tax year 2026?
| Taxable nonbusiness income | Tax calculation |
|---|---|
| $0 through $26,050 | $0 |
| More than $26,050 | $332.00 + 2.75% of the amount over $26,050 |
The enacted law, section 5747.02 supplies the 2026 calculation above. A final 2026 return booklet was not reviewed for this page. Check Ohio’s instructions for the year being filed when preparing a return. Do not use the 2025 upper bracket for 2026 or assume these thresholds establish a later year’s table.
Worked examples: which rate and base apply?
The 2025 booklet’s example uses $68,050 taxable nonbusiness income: $68,050 − $26,050 = $42,000; $42,000 × 2.75% = $1,155; adding $342 gives $1,497 before credits. This is not a person earning a $68,050 gross salary.
Using the enacted 2026 base with the same illustrative taxable amount gives $332 + $1,155 = $1,487, before credits. Exactly $26,050 falls in the zero-tax row in both tables. Above that boundary, use the applicable base-plus-rate formula; the rate is not a percentage of all gross income.
A marginal rate applies to the additional income specified in a bracket. An effective rate compares the resulting tax with a stated income total. Those measures differ, and neither determines how much payroll should withhold.
Does this include Columbus or school-district income tax?
No. This is the Ohio state individual calculation. A Columbus municipal return and an Ohio school-district return are separate questions. Keep the tax year, income statements, Ohio adjustments, exemptions, payment records and notices together, and ask which returns are included in a preparation quote.
Retirement-income exclusions or credits also require their own eligibility checks. A zero result in this state table does not automatically remove a city or school-district obligation.
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Related guides
Official sources and applicability
- Ohio Revised Code chapter 5747, section 5747.02 — Enacted 2025/2026 threshold, base amounts and marginal rates; distinct taxable-business-income treatment.
Section 5747.02(A)(3)–(4), current law reviewed October 24, 2026. Checked 2026-10-24. - Ohio 2025 individual and school-district return booklet — Taxable nonbusiness income, 2025 table and worked example; separate credits, business tax and withholding.
Tax year 2025; nonbusiness tax calculation, printed page 18. Checked 2026-10-24. - Ohio individual and school-district filing instructions — Official year selection for return instructions; 2026 final return booklet not reviewed.
Current official guidance checked October 24, 2026. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.