Ohio self-employment tax at a glance
Ohio has moved to a single 2.75% rate on income above $26,050, with no tax below that level. Ohio also offers a business income deduction on the first $250,000 of business income, which this simplified estimate does not apply. Many Ohio cities levy municipal income tax.
- State income tax: a progressive income tax from 2.75% to 2.75% (top marginal rate 2.75%)
- Standard deduction / exemption: $0 single, $0 married filing jointly
- Estimated payments: Form IT 1040ES
- Tax agency: Ohio Department of Taxation
- Local income taxes: Yes, some cities or counties levy them (not included above)
How Ohio compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Ohio with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.
| Net profit | Ohio state tax | Avg. state tax | Total tax | Ohio take-home | No-income-tax state |
|---|---|---|---|---|---|
| $50,000 | $561 | $1,158 | $10,294 (20.6%) | $39,706 | $40,268 |
| $75,000 | $1,200 | $2,012 | $16,695 (22.3%) | $58,305 | $59,505 |
| $100,000 | $1,839 | $2,912 | $24,204 (24.2%) | $75,796 | $77,635 |
| $150,000 | $3,117 | $4,749 | $40,725 (27.1%) | $109,275 | $112,392 |
| $250,000 | $5,752 | $8,541 | $72,706 (29.1%) | $177,294 | $183,046 |
2026 Ohio income tax brackets
| Single rate | Single taxable income | Married rate | Married filing jointly |
|---|---|---|---|
| 0% | $0 – $26,050 | 0% | $0 – $26,050 |
| 2.75% | Over $26,050 | 2.75% | Over $26,050 |
How this calculator works
- Net profit is your gross 1099 income minus deductible business expenses.
- Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
- Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
- Ohio tax applies Ohio's brackets to your adjusted gross income after the state deduction or exemption.
- Quarterly payments divide the annual federal amount evenly.
Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.