2026 Ohio Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Ohio in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Ohio State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $26,050 | 0.00% |
| $26,050 | ∞ | 2.75% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 0.00%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Ohio — 2026
OfficialValues verifiedHB96 (136th General Assembly) collapsed OH's 2025 three-bracket schedule to a flat 2.75% rate above $26,050 for TY2026, effective 2025-09-30.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 2 · Official restatement
- Capital gainsTier 2 · Official restatement
- Corporate rateTier 2 · Official restatement
2 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
- Hb96 Tax Bill Analysis As Passed By The Senate 136th General Assemblylsc.ohio.govTier 2 · Official restatement
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Official Ohio LSC bill analysis, Income tax/Rate reduction section, p. 485: 'The tax table for the 2026 taxable year, as modified by the bill... More than $26,050: $332 plus 2.75% of the amount over $26,050'
How we rate sources — tiers are derived from what published the document, not from our confidence in it.