Ohio vs Pennsylvania: Taxes & Take-Home Pay 2026

On a $100,000 salary you keep $75,206 in Ohio and $75,040 in Pennsylvania — $166 more per year in Ohio ($14 a month). Single filer, standard deductions.

Updated 2026-10-03

Take-home pay at every salary

Gross salary	Ohio	Pennsylvania	Difference
$40,000	$33,196 (17.0% tax)	$32,664 (18.3% tax)	$532
$60,000	$48,316 (19.5% tax)	$47,906 (20.2% tax)	$410
$75,000	$58,806 (21.6% tax)	$58,488 (22.0% tax)	$318
$100,000	$75,206 (24.8% tax)	$75,040 (25.0% tax)	$166
$150,000	$107,442 (28.4% tax)	$107,581 (28.3% tax)	-$140
$250,000	$172,083 (31.2% tax)	$172,832 (30.9% tax)	-$750

Ohio total tax rate
Pennsylvania total tax rate

Where the money goes at $100,000

Ohio
Pennsylvania

Federal income tax

$13,170

Social Security + Medicare

$7,650

State income tax

$1,975

$3,070

State payroll taxes

$70

Local income tax

$2,000

$1,000

Sales tax: 7.29% in Ohio vs 6.34% in Pennsylvania (average combined rate).

About taxes in Ohio

Beginning in tax year 2026, Ohio moved to a single 2.75% rate on nonbusiness income over $26,050 under HB 96; income up to $26,050 is not taxed.
In 2025 Ohio still had a 3.125% rate on taxable nonbusiness income over $100,000.
Ohio has no standard deduction; personal and dependent exemptions are $2,400, $2,150 or $1,900 each depending on modified AGI, and none are allowed at $750,000 or more.
Most Ohio cities levy their own income tax on wages, and many school districts add a separate school district income tax.
Social Security benefits are not taxed by Ohio.

Ohio paycheck calculator →

About taxes in Pennsylvania

Pennsylvania taxes income at a flat 3.07%, one of the lowest flat rates in the country.
There is no standard deduction or personal exemption—tax applies from the first dollar of compensation.
Employees pay 0.07% of all wages toward unemployment compensation, with no wage cap.
Retirement income such as pensions, 401(k)/IRA distributions after retirement age and Social Security is generally not taxed by Pennsylvania.
Most residents also pay a local Earned Income Tax (often around 1%), and Philadelphia levies its own wage tax.

Pennsylvania paycheck calculator →

Neighbours with similar rates but different rules

Ohio and Pennsylvania both tax wages at low rates. Ohio charges 2.75% on income above $26,050 from 2026. Pennsylvania charges a flat 3.07% on every dollar of compensation. The bigger differences are in what each state lets you deduct and in the local taxes on top.

This pair matters most in the Youngstown–Sharon corridor, the eastern Ohio suburbs of Pittsburgh, and for workers deciding between Columbus or Cleveland and Pittsburgh or Philadelphia.

How each state calculates your tax

The 401(k) rule makes a real difference. A single worker on $75,000 who defers $6,000 pays $2,118 in Pennsylvania state tax, the same as with no deferral, and $1,122 in Ohio.

Ohio has no standard deduction. Instead it gives personal and dependent exemptions of $2,150 each at middle incomes (the amount depends on your modified AGI) and taxes nothing up to $26,050.
Pennsylvania has no standard deduction and no personal exemption. Tax starts with the first dollar.
Pennsylvania does not let you deduct your 401(k) contributions. Ohio follows federal AGI, so 401(k) deferrals do lower Ohio tax.
Pennsylvania employees also pay 0.07% of all wages toward unemployment compensation. Ohio has no employee payroll tax.

Local income taxes decide most comparisons

Most Ohio cities and villages levy a municipal income tax on wages, usually 1% to 2.5%. Columbus and Cleveland charge 2.5%, and many school districts add a separate school district income tax. Nearly every Pennsylvania municipality and school district levies an Earned Income Tax, commonly about 1% combined, plus a Local Services Tax of up to $52 a year where you work. Philadelphia's wage tax is much higher, at about 3.7% for residents.

On $75,000, using the representative rates, an Ohio resident pays $1,287 state tax and $1,500 municipal tax at 2%. A Columbus resident at 2.5% pays $1,875 in city tax. A Pennsylvania resident pays $2,303 state tax, $750 EIT at 1%, and $53 unemployment tax. Take-home pay is $58,806 in Ohio and $58,488 in Pennsylvania.

Commuting between Ohio and Pennsylvania

The two states have a reciprocal agreement covering wages. Pennsylvania lists Ohio among its reciprocal states, along with Indiana, Maryland, New Jersey, Virginia and West Virginia. Ohio's instructions treat compensation earned in Ohio by residents of Pennsylvania (and Indiana, Kentucky, Michigan and West Virginia) as reciprocity wages. An Ohio resident working in Pennsylvania pays only Ohio state tax on that pay, and a Pennsylvania resident working in Ohio pays only Pennsylvania tax.

Local taxes are not covered by the state agreement. An Ohio city can tax wages earned there, and Pennsylvania localities levy the Local Services Tax at the work location, so commuters should check both the home and work municipality. Tell your employer your home state so it withholds the right state's tax. Pennsylvania says this is the taxpayer's responsibility.

Retirement income: Pennsylvania is hard to beat

Pennsylvania generally does not tax retirement income: pensions, 401(k) and IRA distributions after retirement age, and Social Security. Ohio does not tax Social Security, but it does tax pensions and IRA withdrawals. It offers a small retirement income credit of up to $200 per return when modified AGI less exemptions is below $100,000. For a retiree with a sizeable pension, Pennsylvania's exemption is worth far more than Ohio's lower rate.

Sales tax and the move year

Ohio's state sales tax is 5.75%, with counties adding up to 2.25% (average 7.29%). Pennsylvania's is 6%, with 1% extra in Allegheny County and 2% in Philadelphia (average 6.34%).

When you move, Ohio part-year residents file the IT 1040 and use Form IT NRC to claim the nonresident credit on income earned while living elsewhere. Pennsylvania part-year residents report income received while they kept a permanent home in Pennsylvania. Remember to close out your old local tax account and register with the new collector. Pennsylvania's EIT and Ohio municipal taxes each have their own returns.

Frequently asked questions

Is Ohio or Pennsylvania better for taxes?

At $100,000, Ohio leaves you $166 more per year after income and payroll taxes. The gap widens at higher incomes ($750 at $250,000).

How much is $60,000 after tax in Ohio and Pennsylvania?

$48,316 in Ohio and $47,906 in Pennsylvania.

I live in Ohio and work in Pennsylvania. Do I pay Pennsylvania tax?

Not Pennsylvania state income tax on wages, because of the reciprocal agreement. Pennsylvania local taxes at your work location, such as the Local Services Tax, can still apply.

Does Pennsylvania tax my 401(k) contributions?

Yes. Pennsylvania does not exclude employee 401(k) deferrals, so its 3.07% applies to them. Ohio follows federal AGI and does exclude them.

Which state is better for retirees?

Pennsylvania, for most. It generally exempts pensions, retirement-age IRA and 401(k) withdrawals and Social Security. Ohio exempts Social Security but taxes pensions, with only a credit of up to $200.

Why is Philadelphia different?

Philadelphia levies its own wage tax of about 3.7% for residents, far above the typical 1% EIT elsewhere in Pennsylvania, and adds 2% local sales tax.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.