How Ohio withholding works
Ohio’s tables effective 1 August 2026 reflect the move to a 2.75% flat income tax. The optional computer formula:
- Taxable wage = annual wages − $650 × the exemptions on your Form IT 4.
- Withholding for the year: 1.6% up to $26,050; $416.80 + 2.99% of the excess up to $100,000; and 3.4% of the excess above $100,000.
- Divide by the number of pay periods.
On a biweekly paycheck of $2,000 with one exemption, the official percentage table gives $16.03 + 2.99% × ($1,975.00 − $1,001.92) = $45.12. This calculator matches the official tables to the cent.
City and school district taxes
Most Ohio workers also pay a municipal income tax – often 2% to 2.5% in larger cities – and some school districts levy an income tax too. Check your pay stub for “local” or “school district” lines and add them to the figures here.
Worked example: $60,000 in Ohio
Single, $60,000 salary, paid every two weeks, Ohio
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Ohio withholds $54. Take-home pay is $1,884 per paycheck, or $48,977 a year.
- Take-home pay per year
- $48,977
- Federal income tax withheld
- $193.08
- Ohio income tax withheld
- $54.332.75% tax; withheld at 1.6%–3.4%
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Ohio income tax | −$54.33 | −$1,412.58 |
| Take-home pay | $1,883.74 | $48,977.30 |
At $100,000 a year, take-home pay is about $76,571 a year.