TaxWrenTaxes for Ohio freelancers in 2026
Single filers get a personal exemption of $2,400.
On $85,000 of 1099 profit, a single filer owes about $1,729 in Ohio income tax on top of $17,800 in federal taxes. That ranks 12th lowest of 51 (50 states and DC), $1,000 less than the median state.
No neighboring state taxes this income less. Indiana, Pennsylvania, Kentucky, West Virginia and Michigan would charge up to $1,378 more.
Ohio also has local (county or city) income taxes. They average 1.2% of adjusted gross income statewide (2023 IRS and Census data compiled by the Tax Foundation) and are not included in these estimates.
Ohio income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 0% | $0 | $0 |
| 2.75% | $26,050 | $26,050 |
Ohio vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Ohio | $1,729 | $19,529 | $65,471 |
| Indiana | $2,301 | $20,101 | $64,899 |
| Kentucky | $2,647 | $20,447 | $64,553 |
| Michigan | $3,107 | $20,907 | $64,093 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
| West Virginia | $2,729 | $20,529 | $64,471 |
How Ohio taxes changed
For 2026, Ohio cut its top rate from 3.13% to 2.75%. State tax on $85,000 of 1099 profit falls from $1,739 to $1,729 (−$10).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 3.13% | 2.75% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $1,739 | $1,729 |
| Take-home on a $75,000 salary | $59,685 | $59,974 |
Each year uses that year's federal and Ohio rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Ohio revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Ohio 1099 tax FAQ
Does Ohio have a state income tax?
Ohio has a flat income tax of 2.75% on taxable income above $26,050.
How much should a freelancer in Ohio set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 23% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $1,729 Ohio income tax. Use the calculator for your own income, expenses and filing status.
What is the top Ohio income tax rate in 2026?
2.75%. Ohio has a flat income tax of 2.75% on taxable income above $26,050.
Do I need to make estimated tax payments to Ohio?
Generally yes, if you expect to owe state tax that is not covered by withholding. Ohio sets its own thresholds and due dates; check the Ohio revenue department's estimated payment rules.