All states

Ohio

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — Ohio (OH)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Ohio uses ONE progressive rate schedule for all filing statuses. The first $26,050 of taxable nonbusiness income is taxed at 0% (low-income exemption); $26,050–$100,000 is 2.75%; income over $100,000 is 3.125% for 2025.
  • For 2025 the top marginal rate was lowered from 3.5% to 3.125% (continuing Ohio's consolidation toward a flatter schedule).
  • Ohio's statutory schedule carries explicit base-tax amounts ($342.00 at the start of the 2.75% tier, $2,394.32 at the start of the 3.125% tier) that are NOT continuously derived, creating a small notch at $26,050. The booklet's example confirms it: $68,050 taxable income owes $1,497 ( = $342 + 2.75% × ($68,050 − $26,050) ).
  • Ohio has NO standard or itemized deduction. The tax base is federal AGI reduced by personal/dependent exemptions whose per-exemption amount steps down with Ohio modified AGI: $2,400 (MAGI ≤ $40,000), $2,150 ($40,001–$80,000), $1,900 ($80,001–$749,999), $0 ($750,000+). Joint returns claim 2 personal exemptions; all statuses add one per dependent.
  • A nonrefundable $20-per-exemption credit applies when Ohio MAGI less exemptions is under $30,000 (Schedule of Credits, line 9).
  • Municipal (city) income tax is SEPARATE and optional: most Ohio cities tax qualifying wages at a flat rate (roughly 0.5%–3%; e.g. Columbus/Cleveland 2.5%, Cincinnati 1.8%), with no exemptions, while townships levy none. Cities tax full gross wages and do NOT honor 401(k) deferral, so the local base is qualifying (Medicare-basis) wages. There is no city field in the shared input, so the resident municipal rate is an optional parameter and is OFF by default; pass a rate to include it.
  • Not modelled: Ohio Schedule of Adjustments additions/subtractions (e.g. business income deduction, retirement income / Social Security subtractions), the joint filing credit (requires per-spouse qualifying income not available in the shared input), and other Schedule of Credits items.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.