Ohio (OH) Paycheck Calculator 2026

Three income taxes on one Ohio pay stub

An Ohio paycheck can carry up to three non-federal income taxes: Ohio state income tax, a municipal income tax for the city where you work (and sometimes where you live), and a school district income tax if you live in a district that levies one. That layering is what sets Ohio apart from most states.

For 2026 the state piece got simpler. Under HB 96, Ohio taxes nonbusiness income at a single 2.75% rate above $26,050, with income below that taxed at 0%. Ohio withholding on supplemental pay such as bonuses is 2.75%.

Form IT 4 and school district withholding

Every employee working in Ohio should complete Form IT 4, the Employee’s Withholding Exemption Certificate. If you do not, your employer must withhold as though you claimed zero exemptions. The IT 4 is also where you give your school district of residence, because employers must withhold school district income tax for employees who live in a taxing district.

School districts use one of two bases. Traditional-base districts tax Ohio taxable income and withhold using the same wages and exemptions as state withholding. Earned-income-base districts tax only earned income at a flat rate, with no reduction for exemptions. You can look up your district and its rate with the Department of Taxation’s Finder tool.

Municipal income tax

Most Ohio cities and villages tax wages, typically at 1% to 2.5%; Columbus and Cleveland charge 2.5%. Your employer withholds tax for the city where you work. If you live in a different city that also has an income tax, most cities give residents a full or partial credit for tax paid to the work city — but not all, so some residents owe a balance to their home city.

The examples below assume a 2.0% municipal rate. If you work from home in a different city than your employer’s office, ask your payroll department which city’s tax is being withheld.

Ohio paycheck examples for 2026

Bi-weekly checks including a 2.0% city tax. The minimum-wage row uses the $11.00 rate that applies to employers with annual gross receipts of $405,000 or more.

• For the $60,000 worker, the city tax (about $46 per check) is larger than the state tax (about $34).
• School district income tax, where it applies, would be an additional deduction.

Reciprocity with neighboring states

Ohio has reciprocity agreements with all five bordering states: Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Residents of those states working in Ohio are not subject to Ohio withholding — they check the reciprocity box on the IT 4, and the employer withholds for their home state instead. Ohio residents working in those states have Ohio tax withheld.