Ohio Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Ohio. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
Ohio moved to a single flat rate of 2.75% on January 1, 2026, completing a multi-year consolidation from nine brackets down to one. The rate applies only to nonbusiness income above $26,050 — income below that threshold is untaxed, which leaves many lower-income Ohio residents owing no state income tax at all. Ohio allows no standard deduction but grants a personal exemption of $2,400 for single filers and $4,800 for joint filers, restricted to taxpayers with modified adjusted gross income of $500,000 or less. Many Ohio municipalities and school districts levy their own income taxes in addition to the state rate.
| Taxable Income | Rate |
|---|---|
| All taxable income | 2.75% |
Sales Tax
Food (unprepared) is exempt. Prescription drugs are exempt. Clothing is taxable.
Ohio's top rate of 3.5% is below the national average. The $26,050 zero-bracket is generous, effectively creating a large standard deduction equivalent.
What are Ohio's income tax brackets?
Ohio levies a flat income tax of 2.75% on taxable income for 2026.
What is the sales tax in Ohio?
Ohio's state sales tax is 5.75%. With county taxes, the average combined rate is about 7.24%.
Does Ohio tax retirement income?
Ohio provides credits and deductions for retirement income. Social Security is fully exempt, and there is a $200 retirement income credit.