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 uses a progressive income tax with just 3 brackets. The first $26,050 of income is tax-free, making it favorable for low-to-middle income earners. The top rate of 3.5% is relatively low.
| Taxable Income | Rate |
|---|---|
| $0 - $26,050 | 0% |
| $26,050 - $100,000 | 2.8% |
| Over $100,000 | 3.5% |
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 has 3 brackets: 0% on income up to $26,050, 2.8% from $26,050 to $100,000, and 3.5% on income over $100,000.
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.