Ohio paychecks in 2026: what changed

Ohio's 2026 income tax law uses a 2.75% rate, and new withholding tables started on August 1, 2026.

The changes

• New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
• Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
• Tips and overtime deductions for 2025–2028 — see below.
• Income tax law: $332 plus 2.75% of income over $26,050 for 2026 and later.
• Withholding from August 1, 2026: 1.6%, 2.99% and 3.4% (was 1.77%, 2.99% and 3.64%). Still $650 per exemption.
• Minimum wage: $11.00 (was $10.70); tipped $5.50 (was $5.35).

Tips and overtime in 2026

New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).

These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.

Work out your 2026 Ohio paycheck →

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Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
• Social Security Administration — 2026 wage base of $184,500
• IRS — tips and overtime deductions
• Ohio Department of Taxation — Employer Withholding Taxes: Optional Computer Formula (effective August 1, 2026) — $650 per exemption; 1.6% / 2.99% over $26,050 / 3.4% over $100,000; divided by pay periods
• Ohio Department of Taxation — Employer Withholding Taxes: Percentage Method (effective August 1, 2026) — weekly: $12.50 per exemption; $8.02 plus 2.990% over $500.96; $50.54 plus 3.400% over $1,923.08
• Ohio Department of Taxation — Employer Withholding — new withholding tables effective August 1, 2026
• Ohio Department of Taxation — Optional Computer Formula (Rev. 09/25, effective October 1, 2025) — tables used until July 31, 2026: 1.775% / 2.99% / 3.64%
• Ohio Department of Taxation — Employer withholding FAQ — no IT 4 means zero exemptions; supplemental rate 2.75%
• Ohio Department of Taxation — Form IT 4, Employee's Withholding Exemption Certificate — exemptions for self, spouse and dependents; no school district tax withheld without an IT 4; reciprocity with the five bordering states
• Ohio Revised Code 5747.02 — Tax rates — 2026 and later: $332 plus 2.75% of the amount over $26,050
• Ohio Revised Code 5747.06 — Withholding — withholding substantially equivalent to the tax reasonably estimated to be due
• Ohio Department of Taxation — School district withholding FAQ — based on residence; traditional base uses the state wage base and exemptions; earned income base is a flat rate
• Ohio Revised Code 718.01 — Municipal income tax definitions — qualifying wages are IRC 3121(a) wages without the wage limit
• Ohio Revised Code 718.03 — Municipal withholding — qualifying wages earned in the municipality × its rate
• Ohio Department of Taxation — The Finder (school district and municipal rates by address)
• Ohio Revised Code 4141.36 — No deduction from wages for unemployment contributions
• Ohio Department of Commerce — Ohio minimum wage set to increase in 2026 — $11.00; $5.50 tipped; $7.25 at employers with gross receipts of $405,000 or less and for 14- and 15-year-olds
• Ohio Department of Commerce — 2026 minimum wage poster — overtime at 1.5× over 40 hours a week, except employers grossing under $150,000 a year
• Ohio Revised Code 4113.15 — Semimonthly payment of wages — first half of the month paid by the 1st, second half by the 15th; 6% or $200 after 30 days late
• Ohio Department of Commerce — Minimum wage complaint — minimum wage, overtime, unauthorized deductions, withheld final paychecks
• Ohio Department of Commerce — Paystub Protection Act — from April 9, 2025; pay information within 10 business days of a request