Ohio Self-Employment Tax Calculator 2026

2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.

Married filing jointly

The same profit, earned by one spouse filing jointly with no other household income.

Ohio starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

• Standard deduction: $0 (none)
• Personal exemption: $1,900 single, $3,800 joint, $1,900 head of household
• Top rate: 2.75%; your bracket on $100,000 of profit is 0%.

2026 Ohio income tax brackets (all filers)

The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $3,699 more in Michigan and $2,712 more in Indiana.

How the gap changes with profit

Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Ohio.

• Ohio deducts the first $250,000 of business income entirely and taxes business income above that at a flat 3%. Most sole proprietors owe little or no Ohio income tax on their business profit.
• Municipal income taxes still apply to self-employment profit — typically 1%–2.5% (Columbus and Cleveland 2.5%). Enter yours under "Local income tax rate". Some school districts add their own income tax.
• Most Ohio cities and villages levy a municipal income tax on business net profits. Sole proprietors and disregarded single-member LLCs cannot opt into the state's centralized municipal net profit filing and must file with each municipality (or its tax agency).
• Ohio's Commercial Activity Tax (CAT) applies only above a $6 million taxable gross receipts exclusion (2025 onward), and the CAT annual minimum tax was eliminated from 2024. Most small businesses owe no CAT and do not file.

Ohio collects its own estimated income tax with the Ohio Universal Payment Coupon, separately from the IRS. Required if your estimated Ohio tax liability (total tax minus total credits) minus Ohio withholding will be more than $500.

The 2026 Ohio income tax return is due April 15, 2027.

File and pay through the Ohio Department of Taxation.

• Forming an LLC: $99 state filing fee.
• Ohio LLCs file no annual report.
• Sales tax: 5.75% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.

A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.

Computed with the Self-Employment Tax Calculator's 2026 engine and Ohio's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.

• codes.ohio.gov/ohio-revised-code/section-5747.02
• codes.ohio.gov/ohio-revised-code/section-5747.025
• codes.ohio.gov/ohio-revised-code/section-5747.05
• tax.ohio.gov/individual/resources/estimated-payments
• tax.ohio.gov/individual/who-must-file/filing-season-tip
• codes.ohio.gov/ohio-revised-code/section-111.16
• www.ohiosos.gov/assets/business-start-a-llc.pdf
• tax.ohio.gov/business/sales-and-use-tax
• tax.ohio.gov/business/municipal-net-profit-tax
• tax.ohio.gov/static/commercial_activities/information_releases/CAT_2023-01_info_release.pdf