Ohio retirement taxes at a glance
| Income | Taxed? | How |
|---|---|---|
| Social Security | No | Fully deducted, as is Tier 1 railroad retirement. |
| IRA withdrawals | Yes | Taxable; the retirement income credit softens it. |
| 401(k), 403(b) and 457(b) | Yes | Taxable. |
| Private pensions | Yes | Taxable. |
| Government pensions | Yes | STRS, OPERS and federal pensions are taxable, with credits only. |
| Military retirement pay | No | Military retirement pay is fully deducted, with no age or amount limit. |
| Roth conversions and Roth withdrawals | Partly | Conversions are taxable; qualified Roth withdrawals are not. |
What retirees pay in Ohio
Five households, priced on the same 2026 tax engine Killion’s planner uses: Social Security plus withdrawals from a traditional IRA, the standard deduction, and every age break the state and federal returns give. Estimates for planning, not tax advice.
| Household | Social Security | IRA withdrawals | Ohio tax | Federal tax |
|---|---|---|---|---|
| Single, 67 | $24,000 | $20,000 | $0 (0.0%) | $0 |
| Single, 67 | $30,000 | $50,000 | $682 (0.9%) | $6,016 |
| Married, both 67 | $42,000 | $40,000 | $347 (0.4%) | $1,295 |
| Married, both 67 | $50,000 | $100,000 | $2,011 (1.3%) | $10,904 |
| Single, 62, before Social Security | $0 | $60,000 | $1,007 (1.7%) | $5,020 |
Ohio compared with other states
The same two households in each state we cover. In the nine states with no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming) both pay $0 of state tax.
| State | Married, 67: $42,000 Social Security, $40,000 IRA | Single, 67: $30,000 Social Security, $50,000 IRA |
|---|---|---|
| Arizona | $0 | $646 |
| California | $0 | $815 |
| Colorado | $0 | $1,139 |
| Maryland | $0 | $964 |
| Massachusetts | $1,490 | $2,245 |
| Michigan | $0 | $0 |
| North Carolina | $579 | $1,486 |
| Ohio | $347 | $682 |
| Pennsylvania | $0 | $0 |
| Virginia | $0 | $1,325 |
2026 rates and senior breaks
Ohio’s rate: $332 plus 2.75% of income over $26,050 in 2026; nothing below that.
- Retirement income credit per return: $25 for $501 to $1,500 of retirement income, rising to $200 above $8,000. Early withdrawals do not count.
- $50 senior citizen credit at 65.
- Both need modified AGI less exemptions under $100,000.
Local taxes: Cities cannot tax retirement income. School districts with a traditional income base tax pensions and IRA withdrawals (not Social Security); earned-income districts do not.
What people get wrong about Ohio
- Taking the lump-sum retirement credit ends the yearly retirement income credit for good.
Tax on a 401(k) withdrawal in Ohio
A single filer aged 60 with no other income, taking one withdrawal in 2026:
| Withdrawal | Federal | Ohio |
|---|---|---|
| Tax on a $25,000 401(k) withdrawal | $890 | $0 |
| Tax on a $50,000 401(k) withdrawal | $3,820 | $732 |
| Tax on a $100,000 401(k) withdrawal | $13,170 | $2,113 |
| Tax on a $200,000 401(k) withdrawal | $36,734 | $5,063 |
Social Security across all fifty states, including the eight that can tax it, is on which states tax Social Security. Required minimum distributions add to this income from 73: see the RMD on $1 million.
The retirement tax calculator, set to Ohio
Set to a married couple, both 67, with $42,000 of Social Security and $40,000 of IRA withdrawals. Change any input, including the state.
On $82,000 of income, the 2026 tax is about $1,642: $1,295 federal and $347 Ohio. $20,450 of your Social Security is taxable. The next $1,000 you withdraw from an IRA would cost $213 in tax.
This year’s income sets your Medicare premiums for 2028. See your IRMAA tier.
Figures checked on against Ohio Department of Taxation, retirement income FAQ, Ohio IT 1040 instructions (2025) (PDF), Ohio Revised Code 5747.02, tax rates and Ohio Department of Taxation, school district income tax.