Ohio Income Tax Calculator 2025
Ohio levies a progressive personal income tax with a top marginal rate of 3.125% for the 2025 tax year, applied across multiple brackets (some states use different brackets for single and joint returns). This calculator applies the live 2025–2026 brackets to the state taxable income you enter — the state standard deduction and exemptions are shown for reference, so subtract them first — and produces both your effective and marginal rate so you can compare Ohio side-by-side before filing. Residency rules vary by state — check your state revenue department for the controlling test before filing. Use it alongside our federal calculator and the neighboring-state comparison below to see your full 2025–2026 picture.
State tax is where 'simple' becomes complicated fast. Nine states tax no wage income at all — New Hampshire joined them outright when its interest-and-dividends tax ended January 1, 2025 — and Washington taxes only certain capital gains. The rest each have their own brackets, credits, conformity quirks with federal law, and reciprocity rules with neighbors. Pick the wrong residency date and you'll file two part-year returns.
Real-world scenario
Software engineer moves from California to Texas mid-year
$220K salary, moves July 1. California taxes the $110K earned while a resident (~$10K state tax). Texas: $0. But California also taxes any RSUs that vested while she was a CA resident, even if she moved before exercising. If she sold ISO stock in December while a TX resident, CA still claims a piece based on the workdays-in-CA allocation during the grant period.
The part most people miss
Domicile vs. residency is the audit battleground. California in particular runs aggressive residency audits on high earners who 'move' to Texas, Florida, or Nevada. They look at where your dentist is, where your dog is licensed, where your driver's license was issued, and how many days you spent in the state. California has no 183-day bright line — its test is domicile plus facts and circumstances (the mechanical 183-day/permanent-abode test is New York's); the soft factors decide.
Calculate Your Ohio State Tax
Enter your state taxable income to see your estimated Ohio state tax before credits (bracket math on the income you enter — state credits are not modeled)
2025 state brackets effective Jan 1, 2025 (Tax Foundation 2025 dataset).
Income after your state's deductions and exemptions — entering gross income will overstate your tax
Your Ohio Tax Estimate
State Tax
$1,688.13
Effective Rate
2.25%
Marginal Rate
2.75%
Tax Bracket Breakdown
Ohio Tax Facts
Ohio's progressive tax system has a top rate of 3.125%.
- Tax System: Progressive Brackets
- Ohio uses personal exemptions instead of a standard deduction.
- 2025 (R.C. 5747.02(A)(3)(b); ODT 2025 IT 1040 instructions): no tax at or below $26,050 of Ohio taxable nonbusiness income; above it, $342.00 plus 2.75% of the excess over $26,050 up to $100,000, and $2,394.32 plus 3.125% of the excess over $100,000. The base amount applies from the first dollar over $26,050. Business income is taxed separately at 3% (not modeled). Many cities add 1%-3% local income tax.
Compare With Other States
Neighboring States
Common take-home amounts in Ohio
Ohio 2025 Tax Brackets
Ohio uses graduated brackets — each slice of income is taxed at the rate shown below. Only the income inside a bracket is taxed at that rate.
Single
| Taxable income | Tax rate |
|---|---|
| $0 – $26,050 | 0.00% |
| $26,050 – $100,000 | 2.75% |
| Over $100,000 | 3.125% |
Married Filing Jointly
| Taxable income | Tax rate |
|---|---|
| $0 – $26,050 | 0.00% |
| $26,050 – $100,000 | 2.75% |
| Over $100,000 | 3.125% |
Each rate applies to taxable income over the lower figure, up to and including the upper figure, which is how this calculator figures the tax.
Above $26,050, Ohio tax is $342.00 plus 2.75% of the amount over $26,050, and above $100,000 it is $2,394.32 plus 3.125% of the amount over $100,000 (R.C. 5747.02(A)(3)(b)); this calculator includes those base amounts.
How Ohio compares to neighboring states
Bracket and deduction figures are checked against the state revenue department and the Tax Foundation database, with a documented correction ledger. The calculator applies brackets to the state taxable income you enter; deductions and exemptions are shown for reference, not auto-applied. Ohio rate data was last reviewed for the 2025 tax year; 2026 figures are updated as states publish them.
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Consult a qualified CPA or tax professional for your specific situation.