Ohio Payroll · State + City Tax · IRS Publication 15-T
Ohio Paycheck Calculator 2025
Estimate your Ohio take-home pay for hourly or salaried work. Ohio withholds state income tax with the official percentage method after IT-4 exemptions, and most Ohio cities add a municipal income tax you can enter as a rate. Uses 2025 IRS Publication 15-T rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional deferral. Lowers federal and Ohio state tax, but not the city tax.
Cafeteria-plan medical premiums. Lowers federal, Ohio, city, and FICA wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Ohio State Withholding (Form IT-4)
Personal exemptions (you, spouse, dependents). Each worth $650/yr, subtracted before the Ohio rate.
Optional additional Ohio state amount requested on Form IT-4.
Ohio City / Municipal Tax (Optional)
Enter your work city's rate. Columbus and Cleveland are 2.5%; most Ohio cities fall between 1% and 3%. Applied to Medicare wages, so a 401(k) deferral does not reduce it. Leave blank if you owe no city tax.
Ohio has no employee-paid unemployment tax and no state disability deduction. Any Ohio school district income tax is a separate residence-based tax not modeled here.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Ohio payroll picture, including the annual tax brackets, city tax mechanics, school district tax, employer unemployment, and filing frequencies? Read the Ohio Payroll Taxes guide.
Ohio Payroll Taxes Guide →Short Answer
This Ohio paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Ohio state income tax (the state's percentage method after your Form IT-4 exemptions), and an optional Ohio city income tax you enter as a rate. For a single filer earning $65,000 per year paid biweekly, claiming one IT-4 exemption and working in a 2.5% city like Columbus, gross pay is $2,500.00 per period and Ohio net take-home is approximately $1,956.96. Ohio has no employee unemployment tax; the two state-and-local lines are the Ohio state tax and the city tax.
Key Takeaways
- Ohio state withholding uses the Department of Taxation percentage method. The employer subtracts $650 per IT-4 exemption per year, then applies a graduated schedule of 1.775%, 2.990%, and 3.640% under the tables effective October 1, 2025.
- Those withholding rates reflect the House Bill 96 phase-down toward a flat 2.75% Ohio income tax and are separate from the 2025 annual-return brackets (0% to $26,050, 2.75% to $100,000, 3.125% above).
- Most Ohio workers also owe a city income tax. Columbus and Cleveland levy 2.5%; most cities fall between 1% and 3%. Enter your work city's rate and the calculator adds the city line.
- A traditional 401(k) deferral cuts Ohio state tax but not city tax. Ohio state tax starts from federal income, so the deferral lowers it. City tax is based on Medicare wages, which still include the deferral, so the city line does not change.
- Section 125 cafeteria-plan medical premiums reduce federal, Ohio state, city, and FICA wages.
- Ohio has no employee-paid unemployment tax and no state disability deduction. Unemployment insurance is employer-funded.
- A separate Ohio school district income tax applies in some districts based on where you live; look up your district rate and add it separately.
- Bonuses follow separate federal supplemental rules but the same Ohio methods. For supplemental pay use the Bonus Tax Calculator and see the Bonus Tax Withholding Guide.
2025 Ohio Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Ohio State Income Tax | 1.775% / 2.990% / 3.640% (withholding bands) | No cap | Percentage method after $650 per IT-4 exemption. Reflects the HB 96 flat-tax phase-down. |
| Ohio City / Municipal Tax | ~1%–3% (varies) | Qualifying (Medicare) wages | Columbus and Cleveland 2.5%. Administered by RITA, CCA, or the city. Not reduced by 401(k). |
| School District Income Tax | ~0.5%–2% (some districts) | Residence-based | Separate SD-101 tax where the district levies it. Not modeled here. |
| Ohio Unemployment (employee) | None | — | Ohio UI is employer-funded only. No employee deduction. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Each Ohio Tax Uses
Ohio has two very different local layers, and they use different wage bases. Getting this right is the whole reason an Ohio paycheck is trickier than a flat-tax state:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Ohio state taxable wages = the same base as federal, gross − Section 125 medical − 401(k) deferral. Ohio income tax begins with federal adjusted gross income, so both pre-tax items reduce the Ohio state base.
- Ohio city (municipal) wages = qualifying wages, which equal Medicare wages in W-2 Box 5, gross − Section 125 medical. The 401(k) deferral does not reduce city wages.
- FICA wages (Social Security and Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
The practical result: a traditional 401(k) deferral cuts your federal and Ohio state tax, but your city tax stays the same because it rides on Medicare wages.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Ohio State Income Tax
Ohio follows the employer withholding percentage method published by the Department of Taxation. For each pay period the employer subtracts a per-period exemption amount for each IT-4 exemption (weekly $12.50, biweekly $25.00, semi-monthly $27.08, monthly $54.17, all equal to $650 per year), then applies the graduated schedule for that pay frequency. On a biweekly period under the tables effective October 1, 2025:
taxable = wages − (exemptions × $25.00)
0 to $1,001.92: 1.775%
$1,001.92 to $3,846.15: $17.78 + 2.990% of the excess
over $3,846.15: $102.82 + 3.640% of the excess
These withholding rates are lower than Ohio's annual-return brackets because they already blend in the House Bill 96 phase-down toward a flat 2.75% rate. Ohio withholding is an approximation designed to land near your final liability; the exact tax is settled on the Ohio IT-1040 return.
Ohio City (Municipal) Income Tax
Most Ohio cities and villages levy a municipal income tax on wages, usually 1% to 3%. The calculator applies the rate you enter to your qualifying wages, which equal Medicare wages (gross less Section 125 medical). Because qualifying wages include 401(k) deferrals, a traditional deferral does not lower the city tax. Municipal tax is usually withheld where you work; your home city may also tax you, typically with a credit for tax paid to the work city, which this single-rate estimate does not model.
No Ohio Employee Unemployment Tax
Ohio collects no employee unemployment contribution; the entire cost of Ohio unemployment insurance falls on employers through the Department of Job and Family Services. Ohio also has no state disability or paid-family-leave payroll deduction. That leaves an Ohio paycheck with federal taxes, the Ohio state tax, and, in most places, a city tax.
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer in Columbus
Dana earns $65,000 per year at a Columbus firm, paid biweekly, filing single with a standard federal W-4 and claiming one IT-4 exemption. Columbus levies a 2.5% city income tax. Dana has no 401(k) deferral and no cafeteria-plan premiums. The biweekly gross is $65,000 ÷ 26 = $2,500.00.
Ohio state detail: the biweekly wage of $2,500.00 less one $25.00 exemption is $2,475.00 of taxable wage. That falls in the middle band, so the tax is $17.78 + 2.990% of ($2,475.00 − $1,001.92) = $17.78 + $44.05 = $61.83. City detail: Columbus taxes Medicare wages, which here equal the full $2,500.00, at 2.5% = $62.50. The city line ($62.50) is actually larger than the Ohio state line ($61.83) at this income, which surprises many Ohio workers.
Scenario 2: The 401(k) Deferral That Cuts State Tax but Not City Tax
Marcus earns $85,000 per year in Cleveland (2.5% city tax), paid biweekly, filing single with one IT-4 exemption. He defers $300 per period to a traditional 401(k) ($7,800 per year). The deferral lowers his federal and Ohio state wages to $77,200, but his Medicare wages, and therefore his city wages, stay at $85,000.
Marcus's $7,800 deferral saves about $233 of Ohio state tax per year (the deferral rides in the 2.990% withholding band), but $0 of city tax: Cleveland still taxes the full $85,000 because municipal tax is based on Medicare wages. This split is the single most important thing to understand about an Ohio paycheck, and it is the opposite of a state like Illinois where there is no city tax at all. The deferred money is taxed later when he draws the retirement income; see the Pension and Annuity Income Tax Guide.
Practitioner Insight
The Ohio paycheck question we field most is about the city line, not the state line. New Ohio workers, and people relocating from a no-city-tax state, are often startled to see a second local deduction that can rival the state tax. At $65,000 in a 2.5% city, the municipal line is actually a hair larger than the Ohio state line. Once clients understand that most Ohio cities tax wages and that the rate depends on where they physically work, the second deduction stops looking like an error.
The second recurring item is the 401(k) split. Retirement savers assume a deferral cuts every tax line, the way it cuts federal and Ohio state tax. It does not touch the city line, because Ohio municipal tax rides on Medicare wages. We show clients the two bases side by side so they budget correctly: the deferral is still worth it, but the city keeps taxing the full wage.
Third is the school district income tax. A meaningful number of Ohio taxpayers live in a district with its own income tax that is completely separate from their city tax and is based on residence, not workplace. People who move within Ohio sometimes cross into an SDIT district without realizing it, then get a balance due at filing because the employer never withheld it. We check the residence address against the Ohio SDIT list for anyone who recently moved.
When This Calculator Gives a Less Accurate Estimate
- Work city versus home city: The calculator applies one city rate. If you work in one Ohio city and live in another that also taxes wages, your true withholding involves the work-city tax plus any home-city tax net of a credit. Enter your work-city rate for the closest single-rate estimate.
- School district income tax: Some Ohio districts levy a residence-based SD-101 tax of roughly 0.5% to 2%. This calculator does not include it. Add your district's rate separately if you live in a taxing district.
- Roth 401(k) contributions: A Roth deferral is post-tax. It reduces neither federal, Ohio state, nor city wages. Do not enter it in the 401(k) field, which models traditional pre-tax deferrals only.
- Municipal caps and courtesy withholding: A few cities cap wages or apply special rules, and some employers do courtesy withholding for the home city. The flat-rate estimate does not model those variations.
- Very high earners: Ohio's percentage-method top band applies above the pay-period threshold, and the annual IT-1040 reconciles to the return brackets. At high incomes the per-period withholding can differ modestly from the final annual tax.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental federal withholding rules.
Frequently Asked Questions
How is Ohio state income tax withheld from a paycheck?
Ohio employers use the Ohio Department of Taxation percentage method. The employer subtracts a personal-exemption amount for each exemption claimed on Form IT-4 (worth $650 per exemption per year, or $25.00 per exemption on a biweekly period) from the pay-period wages, then applies a graduated withholding schedule. Under the tables effective October 1, 2025, the schedule runs 1.775% on the first band, 2.990% on the middle band, and 3.640% on wages above the top threshold. These withholding rates reflect the House Bill 96 phase-down toward a flat 2.75% Ohio income tax and are separate from the annual-return brackets.
Do I pay a city income tax in Ohio?
Usually yes. Most Ohio cities and villages levy a municipal income tax on wages, typically 1% to 3%. Columbus and Cleveland both levy 2.5%. Employers withhold the city tax where you work, and your home city may tax you as well with a credit for tax paid to the work city. This calculator lets you enter your municipal rate so the city line appears on the estimate. Municipal income tax is administered for most cities by RITA (Regional Income Tax Agency) or CCA (Central Collection Agency); Columbus runs its own.
Do 401(k) contributions reduce Ohio income tax?
For the Ohio state tax, yes. Ohio income tax starts from your federal adjusted gross income, so a traditional 401(k) or 403(b) deferral already excluded from federal wages is excluded from Ohio state wages too. For the Ohio city (municipal) tax, no. Ohio municipal income tax is based on qualifying wages, which equal Medicare wages in W-2 Box 5, and Medicare wages include 401(k) deferrals. So a 401(k) deferral lowers your Ohio state withholding but not your city withholding.
What is Ohio Form IT-4 and how many exemptions should I claim?
Form IT-4 is the Ohio Employee's Withholding Exemption Certificate. You claim one exemption for yourself, one for a spouse if applicable, and one for each dependent. Each exemption reduces Ohio taxable wages for withholding by $650 per year (about $25.00 per biweekly pay period). If you do not file an IT-4, the employer must withhold Ohio tax as if you claimed zero exemptions, which withholds more. Claiming more exemptions lowers the Ohio state line on each paycheck.
Do Ohio employees pay state unemployment tax?
No. Ohio unemployment insurance is funded by employer contributions to the Ohio Department of Job and Family Services. Employees have no routine unemployment deduction on an Ohio paycheck. Ohio also has no state-run disability insurance or paid-family-leave payroll tax withheld from wages. The mandatory deductions on an Ohio stub are federal income tax, Social Security, Medicare, the Ohio state income tax, and, in most cities, a municipal income tax.
What are the Ohio income tax brackets for 2025?
For the 2025 annual return, Ohio taxes income of $0 to $26,050 at 0%, income from $26,051 to $100,000 at 2.75%, and income above $100,000 at 3.125%. House Bill 96 lowered the top rate from 3.5% to 3.125% for 2025 and moves Ohio to a single flat 2.75% on all income over $26,050 beginning in 2026. Employer withholding uses a separate percentage-method schedule (1.775% / 2.990% / 3.640% under the October 1, 2025 tables) rather than these annual-return rates.
What is a school district income tax in Ohio?
Some Ohio school districts levy their own income tax on residents, separate from the state and city taxes. The rate is set by the district, commonly 0.5% to 2%, and it is based on where you live, not where you work. If your district has a school district income tax, the employer withholds it on Form SD-101. This calculator models the state tax and an optional city tax; if you owe a school district income tax, add it separately using your district's rate from the Ohio Department of Taxation SDIT list.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages for the year exceed it. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
How does an Ohio paycheck compare to other states?
Ohio's state income tax is low and getting lower as it phases toward a flat 2.75%, but the city income tax that most Ohio workers pay closes much of the gap. At the same salary, an Ohio worker in a 2.5% city can take home less than a worker in flat-tax Illinois, which has no city wage tax, even though Ohio's state rate is lower. Compared with no-income-tax states like Texas or Florida, Ohio adds both a state and a city line. Compare directly with the Illinois, Pennsylvania, New York, California, and Texas calculators.
Why does my actual Ohio paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, the Ohio state percentage method after IT-4 exemptions, and an optional flat city rate. Actual paychecks also reflect the exact municipal rules for your work and home cities (credits, caps, and courtesy withholding), any school district income tax, post-tax deductions such as Roth contributions and garnishments, year-to-date cumulative Social Security tracking, and mid-year IT-4 or W-4 changes. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming the two Ohio-specific lines on your most recent pay stub. First, check the city tax line: it should equal your work city's rate times your Medicare wages, and it should be there at all, because most Ohio cities tax wages. If it is missing and you work in a taxing city, you may owe a balance at filing. Second, check the Ohio state line against the percentage method, and confirm the IT-4 exemption count the employer keyed matches the form you filed.
If you recently moved within Ohio, verify whether your new address is in a school district that levies an income tax, using the Ohio Department of Taxation SDIT list. Employers do not always pick up an SDIT automatically, and an unwithheld school district tax is a common source of a filing-time balance due.
For the full Ohio employer picture, including the annual brackets, city administration, school district tax, and employer unemployment, read the Ohio Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Ohio Department of Taxation, Employer Withholding Tables, Percentage Method effective October 1, 2025 ($650 per-exemption reduction; 1.775% / 2.990% / 3.640% bands)
- Ohio Department of Taxation, Individual Income Tax Rates (2025 return brackets: 0% to $26,050, 2.75% to $100,000, 3.125% above), reflecting Ohio House Bill 96
- Regional Income Tax Agency (RITA), Municipal Tax Rates Table and qualifying-wages definition (city tax on Medicare wages; 401(k) deferrals taxable)
- Ohio Department of Job and Family Services, Unemployment Insurance for Employers (employer-funded; no employee contribution)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Ohio. For informational purposes only.