Ohio Bonus Tax Calculator 2026
Ohio requires supplemental compensation to be withheld at the top income tax rate, which is 2.75% for 2026 and later.
Bonus check calculator
The top rate, by rule
Ohio Administrative Code 5703-7-10, effective January 1, 2026, defines supplemental compensation as "bonuses, commissions, and other nonrecurring types of payments" and requires employers to withhold it "at the highest rate of tax set forth in division (A)(3) of section 5747.02 of the Revised Code for the taxable year." The statute sets that top rate at 2.75% "for taxable years beginning in 2026 and thereafter," so a $5,000 bonus carries $137.50 of Ohio tax and a $10,000 bonus $275.00.
2026 is the first flat-rate year
R.C. 5747.02 lists the step-down: the top rate applied to income above $26,050 for 2024 and 2025 as well, but the base amount fell each year — $360.69 for 2024, $342.00 for 2025 and $332.00 for 2026 and thereafter. Ohio's regular withholding tables are published by the Tax Commissioner and must be updated within 45 days of any rate change.
City and school district taxes
Many Ohio cities levy a municipal income tax and some school districts levy their own income tax, both withheld by employers. The rule's paragraph (B)(3) ties school district withholding to "the tax rate in effect for employee's school district of residence." Enter your combined local rate to include them: at 2.5%, the local line on this bonus is $125.00.
| Rule | 2.75% — the top rate, by rule |
|---|---|
| Valid through | No end date in the governing text |
| Documents | Ohio Adm. Code 5703-7-10 and Ohio Rev. Code 5747.02(A)(3) (Rule effective January 1, 2026; statute rate for 2026 and thereafter) |
| Agency | Ohio Department of Taxation |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Ohio income tax | −$137.50 |
| Net | $3,380.00 |