Ohio has a top marginal income tax rate of 3.5% for 2026. See the full brackets, standard deduction, and how it stacks up against the national average.
Last updated: May 2026 · Data: state revenue departments, IRS, BLS
Ohio uses a graduated (progressive) income tax system administered by the Ohio Department of Taxation. The top marginal rate for 2026 is 3.5% on the highest bracket.
| Taxable Income | Tax Rate (2026) |
|---|---|
| $0 to $26,050 | 0% |
| $26,050 to $100,000 | 2.765% |
| Over $100,000 | 3.5% |
Ohio income tax starts from your taxable income after deductions. For 2026 (2025 tax year), the federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly, which reduces the income subject to federal tax.
| Standard Deduction (2026) | Amount |
|---|---|
| Federal - Single | $15,000 |
| Federal - Married Filing Jointly | $30,000 |
| Federal - Head of Household | $22,500 |
State standard deductions, personal exemptions, and credits vary and may differ from the federal amounts above. Confirm Ohio figures with the Ohio Department of Taxation.
| Benchmark | Top Marginal Rate |
|---|---|
| Ohio (2026) | 3.5% |
| National average - all 50 states | 4.86% |
| National average - 41 states with an income tax | 5.93% |
| Highest in the U.S. (California) | 13.3% |
| Lowest among states that tax income | 2.5% |
| States with no income tax | 0% (9 states) |
At 3.5%, Ohio's top rate is below the national average of 4.86% (all 50 states).
Ohio exempts the first $26,050 of income from state tax entirely. The state has no annual report requirement for LLCs, making it relatively low-maintenance for business owners.
| Ohio Tax Snapshot | 2026 |
|---|---|
| Top Income Tax Rate (2026) | 3.5% |
| Income Tax Structure | 3-bracket graduated |
| State Sales Tax | 5.75% |
| Minimum Wage | $10.65/hour |
| Median Household Income | $65,000 |
| Tax Agency | Ohio Department of Taxation |
Run the numbers for Ohio with our free calculators:
See how nearby states tax income in 2026:
Ohio has a top marginal state income tax rate of 3.5% for 2026, applied to the highest income bracket. Lower brackets are taxed at lower rates. It is administered by the Ohio Department of Taxation.
Ohio uses a graduated, progressive income tax system, so different portions of your income are taxed at different rates as shown in the bracket table above.
Ohio has 3 income tax brackets for 2026, ranging up to a top rate of 3.5%.
The 2026 federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Ohio state deductions, exemptions, and credits can differ; verify current figures with the Ohio Department of Taxation.
At 3.5%, Ohio's top rate is below the national average of 4.86% (all 50 states). The national average top marginal rate is 4.86% across all 50 states and 5.93% among the 41 states that levy an income tax.
State income tax in Ohio is collected by the Ohio Department of Taxation. Federal income tax and FICA (Social Security and Medicare) are paid separately to the IRS.