What comes out of an Ohio paycheck?

How much Ohio state income tax comes out of a paycheck? Flat 2.75% above $26,050

2026 is the first year of Ohio's flat tax. House Bill 96, the 2025 state budget, replaced the remaining two brackets with a single 2.75% rate on Ohio taxable income above $26,050; the first $26,050 is taxed at zero. For comparison, 2024 had brackets of 2.75% and 3.5%, and 2025 had 2.75% and 3.125%. Ohio taxable income is federal adjusted gross income with Ohio adjustments, minus a small personal exemption per person that shrinks as income rises; there is no Ohio standard deduction.

Your employer withholds using the Ohio Department of Taxation withholding tables and the exemptions you claimed on Form IT 4. The calculator on this site uses the flat rate directly on annualized wages, so expect the table method to come out a few dollars different per check.

The zero bracket means the effective state rate climbs slowly: a $40,000 earner pays under 1%, a $120,000 earner a little over 2%. Note the last column: for most Ohio workers the city tax is bigger than the state tax.

How much city income tax comes out? 1% to 3%, for the city where you work

More than 600 Ohio municipalities levy an income tax on wages earned inside their borders, and employers must withhold it for every employee who works there. The rate is a flat percentage of qualifying wages (essentially your Medicare wages, so a 401(k) contribution doesn't reduce it). Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%, Toledo 2.5%, Akron 2.5%, Dayton 2.5%. If you live in a different city that also has a tax, your home city usually gives a credit for some or all of the tax paid where you work. Many cities use a collection agency, RITA or CCA, to administer the tax. Rates, credits and what happens when you work from home are covered in the Ohio city and school district income tax guide.

Is there a school district income tax? In about 200 districts, yes

Roughly a third of Ohio's school districts levy their own income tax, from 0.25% to 2%, on residents of the district. Employers withhold it based on the school district number you put on Form IT 4. Some districts tax all income (the "traditional" base); others tax only earned income, which excludes pensions and investment income. Look up your district with The Finder.

How much federal income tax comes out of an Ohio paycheck?

Your employer withholds federal income tax using your Form W-4. Payroll projects your annual taxable income, which is wages minus pre-tax deductions minus the standard deduction, runs it through the brackets below, and divides by the number of pay periods.

2026 standard deduction

• Single: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150

2026 federal tax brackets

How much Social Security tax is withheld? 6.2%

6.2% of gross wages until you hit the 2026 wage base of $184,500, then it stops for the rest of the year. Your employer pays another 6.2% that never shows on your stub.

How much Medicare tax is withheld? 1.45%, plus 0.9% over $200,000

1.45% of every dollar, no cap. Once your wages for the year pass $200,000, payroll adds another 0.9% regardless of filing status; the real threshold ($250,000 joint, $125,000 married filing separately) is settled on your return.

Which deductions come out before tax?

Traditional 401(k) and 403(b) contributions come off federal and Ohio taxable wages but not FICA wages or municipal qualifying wages. Section 125 health, dental and vision premiums, plus HSA and FSA contributions, come off all of them. On a $60,000 salary every $100 into a 401(k) costs a 22%-bracket Ohio worker about $75 of take-home once the 2.75% state saving is counted.

Which deductions come out after tax?

Roth 401(k) contributions, union dues, wage garnishments and child support come out after tax. They lower net pay but change nothing about withholding.

What other Ohio payroll rules affect your check?

• Minimum wage is $11.00 an hour from January 1, 2026 ($10.70 in 2025) and $5.50 for tipped workers, indexed to inflation every January 1. Employers with under $405,000 in gross receipts may pay the federal $7.25. See the Ohio hourly paycheck calculator.
• Bonuses and commissions paid separately are withheld at a flat 3.5% for Ohio plus 22% federal: see the Ohio bonus tax calculator.
• Ohio Revised Code 4113.15 requires pay at least twice a month: first-half wages by the 1st of the following month, second-half by the 15th. A final paycheck is due on the next regular payday or within 15 days, whichever is earlier.
• Unemployment insurance is paid by employers on the first $9,000 of each worker's wages; nothing comes out of your check. Ohio has no state disability or paid family leave deduction.
• Overtime follows the federal rule: 1.5x after 40 hours in a workweek, for employers with more than $150,000 in annual gross receipts.

Putting it together for $60,000, single, biweekly: $2,308 gross becomes $1,902 after $193 federal, $36 Ohio, $143 Social Security and $33 Medicare, then $58 less if you work in a 2.5% city. Run your own numbers through the Ohio paycheck calculator, or read the ready-made Ohio salary after tax tables.