Ohio Income Tax Guide for 2026
Overview
Ohio uses a progressive income tax system with rates ranging from 0% to 2.75%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $2,400 and dependent exemptions of $2,400.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $26,049 | 0% |
| $26,050+ | 2.75% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $26,049 | 0% |
| $26,050+ | 2.75% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Personal Exemption (Single) | $2,400 |
| Personal Exemption (Married) | $4,800 |
| Dependent Exemption | $2,400 |
Additional Information
- Flat 2.75% on nonbusiness income above $26,050 beginning tax year 2026 under HB 96 (136th General Assembly); the 2025 top bracket (3.125% over $100,000) was eliminated
- Bracket threshold and exemption amounts are subject to annual GDP-deflator indexing by the Tax Commissioner; 2026 statutory amounts shown
- Personal and dependent exemption varies by modified adjusted gross income: $2,400 if $40,000 or less, $2,150 if $40,001-$80,000, $1,900 above; none at the top of the range
- The bracket threshold and exemption amounts are indexed annually by the Tax Commissioner. The Department had not published 2026 indexed amounts as of 2026-09-15, so the 2025 amounts are carried forward
Charts
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Sources
The 2026 figures for Ohio on this page were compiled from the following official government publications:
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