Ohio income tax — low rates with a zero-tax threshold
Ohio has one of the lowest state income tax structures in the US. Income up to $26,050 is taxed at 0% (2026) — meaning low-income workers pay no Ohio state income tax at all. Income from $26,050 to $100,000 is taxed at 2.75%, and income above $100,000 is taxed at just 3.5%.
A worker earning $75,000/year in Ohio pays approximately $1,347 in state income tax (2.75% on income above $26,050 threshold). Take-home is approximately $57,200 per year — much better than high-tax states like California or New York, and only about $2,800 less than no-tax states like Florida.
Ohio local taxes — RITA and CCA
Ohio is unique because most cities and municipalities levy their own local income taxes ranging from 0.5% to 3%. These local taxes are collected by RITA (Regional Income Tax Agency) or CCA (Central Collection Agency) and are separate from state income tax.
Columbus has a 2.5% local tax, Cleveland 2.5%, Cincinnati 1.8%. If you live and work in a city with local tax, your total Ohio tax burden increases significantly. Many employers withhold local tax automatically. If you work in a city different from where you live, you may owe tax to both cities (with credits to avoid double taxation).
Ohio vs neighboring states — take-home comparison
Ohio's low state income tax makes it competitive with many neighboring states. Compared to Michigan (4.25% flat), Ohio workers earning under $100,000 pay significantly less in state income tax. Compared to Pennsylvania (3.07% flat), Ohio's 0% threshold means low earners pay nothing.
However, Ohio's local income taxes can eliminate this advantage. A Columbus resident (2.5% local tax) effectively pays 5.25% total Ohio taxes vs Michigan's 4.25% flat rate. For workers in rural Ohio with no local tax, Ohio is extremely tax-friendly.