How it works
The calculator starts with your gross pay for one pay period, subtracts the pre-tax deductions you entered, and then works out each tax separately. Federal income tax follows the percentage method in IRS Publication 15-T (2026), Federal Income Tax Withholding Methods, using your W-4 entries. Social Security is 6.2% of wages up to $184,500 for the year (SSA; IRS Publication 15 (2026)). Medicare is 1.45% of all wages, plus Additional Medicare Tax of 0.9% on wages over $200,000 (IRS Publication 15 (2026)).
Ohio income tax follows the employer withholding tables of the Ohio Department of Taxation (2026). Each IT 4 exemption reduces annual wages by $650 before the table rate is applied. Municipal income tax is set by each city or village and collected by the city or by a central agency such as RITA or CCA; it is usually charged at your work city's rate, plus any difference your home city charges residents after its credit. School district income tax is administered by the Ohio Department of Taxation and uses either a traditional base or an earned-income base, depending on the district. The calculator does not include city or school district income tax yet: their 2026 rates are still being checked against official sources, so the result rows show them as not included. Ohio has no state disability or family leave deduction from employee pay.
Not included: joint economic development district taxes, refunds for days worked outside the city, garnishments, union dues, after-tax Roth contributions, tips, bonuses taxed as supplemental wages, and year-end credits or refunds. Your employer's payroll may round differently.
Worked example
Take a $60,000 salary paid biweekly, filing single on the W-4 with one IT 4 exemption, working and living in Columbus with no school district income tax and no other deductions. Gross pay is $2,307.69 per paycheck. Federal income tax withholding comes to $193.08, Social Security to $143.08 and Medicare to $33.46. Ohio income tax withholding is $54.33. Columbus city income tax is not included yet, so take-home pay before it is $1,883.74 per paycheck, or $48,977.24 over the year's 26 paychecks.
Frequently asked questions
Why is there a city tax on my Ohio paycheck?
Most Ohio cities and villages levy a municipal income tax on wages earned within their limits, and many also tax residents who work elsewhere. Rates are set locally by each city and published by its tax administrator. The calculator does not include them yet.
What is Ohio school district income tax?
It is a tax some Ohio school districts levy on residents, whatever city they work in. Your district and its number appear on Form IT 4, and the rate for a district is published by the Ohio Department of Taxation (2026).
What is Form IT 4?
Form IT 4 is Ohio's employee withholding exemption certificate. It records your Ohio exemptions and your school district of residence, separately from the federal W-4.
Do I pay city tax where I live or where I work in Ohio?
The work city taxes wages earned there. Whether your home city also taxes you depends on its credit for tax paid to the work city, which each municipality sets in its own ordinance.
Is a 401(k) contribution taxed by Ohio cities?
Usually yes. Ohio municipal income tax generally applies to wages before 401(k) deferrals, so the calculator uses Medicare wages as the city tax base.