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OH

Ohio Nanny Tax Guide

Ohio has relatively low state income taxes but extensive municipal taxation. Almost all Ohio cities impose income taxes, typically around 2%, that employers must also withhold.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$10.70/hour

SUTA Rate Range

0.3% - 9.7%

Key Things to Know

  • Progressive state income tax (0% - 3.5%)
  • Most cities have municipal income taxes (~2%)
  • State minimum wage is $10.70/hour
  • First $26,050 exempt from state tax

Ohio Employer Requirements

State Income Tax

Ohio exempts the first $26,050 from tax. Remaining income is taxed at 2.765% ($26,050-$100,000) or 3.5% (over $100,000). Personal exemption is $2,500.

Municipal Income Tax

Nearly all Ohio cities have income taxes, typically around 2%. You must withhold city tax based on where your employee works. This can be complex with multiple jurisdictions.

State Unemployment Insurance

Employers pay SUI tax on the first $9,000 of wages. New employer rate is 2.7%, with rates ranging from 0.3% to 9.7% based on experience.

What will it cost?

Wondering what you'll actually owe as a Ohio employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Ohio tax agency, IRS Publication 926

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