Retirement taxes by state
How Ohio taxes retirement income in 2026
Ohio has a flat 2.75% income tax. Here's how Ohio treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays about $540 in Ohio income tax.
Updated October 2026 · 2026 tax year
Ohio at a glance
- Flat 2.75% income tax.
- Social Security isn't taxed.
Ohio retirement tax questions
Does Ohio tax Social Security?
No. Social Security isn't taxed.
Does Ohio tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. Ohio has no special exclusion for retirement-account withdrawals.
Does Ohio tax pensions?
Yes, at the state's regular income tax rates. Ohio has no special pension exclusion.
Does Ohio tax Roth conversions?
Yes. A Roth conversion counts as income in Ohio in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is Ohio's income tax rate in 2026?
Ohio has a flat 2.75% income tax.
What retirees actually pay in Ohio: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. For the retired couple, Ohio ranks 34th lowest of the 50 states and DC.
| Household | Total income | Ohio tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $540 | 0.6% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $324 | 0.5% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $1,365 | 1.7% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
Ohio income tax brackets (2026)
Rates apply to Ohio taxable income, after the state's deductions and the retirement breaks above.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $26,050 | 0% | Up to $26,050 | 0% |
| Over $26,050 | 2.75% | Over $26,050 | 2.75% |
Details and limits
Flat 2.75% over $26,050 from 2026. Exemption is the middle tier ($2,150; $2,400 under $40k AGI, $1,900 over $80k). The small retirement and senior credits aren't modelled; municipal income taxes apply to wages only.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.