Ohio Bonus Tax Calculator (2026)
Ohio withholds 2.75% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Ohio rules for bonuses
Required flat supplemental rate. Published rates: 2.75% for supplemental compensation: bonuses, commissions, other nonrecurring payments.
- OAC 5703-7-10(B)(2) (eff. 2026-01-01): 'shall withhold' at the highest rate in ORC 5747.02(A)(3) for the year
- ORC 5747.02(A)(3)(c): TY2026+ $332 + 2.75% over $26,050 (0% below) -> 2.75% (was 3.5%)
- Regular tables from 2026-08-01 are graduated 1.6% / 2.99% / 3.4% (after $650/exemption). They differ from the supplemental rate
every employer shall withhold: ... From its employees' supplemental compensation ... at the highest rate of tax set forth in division (A)(3) of section 5747.02 of the Revised Code for the taxable year
Local taxes: Municipal income tax (work location, ORC 718; rates vary) and school district income tax for residents of taxing districts
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $28 | $676 |
| $2,500 | $550 | $191 | $69 | $1,690 |
| $5,000 | $1,100 | $383 | $138 | $3,380 |
| $10,000 | $2,200 | $765 | $275 | $6,760 |
| $20,000 | $4,400 | $1,530 | $550 | $13,520 |
| $50,000 | $11,000 | $3,825 | $1,375 | $33,800 |
Sources
- https://codes.ohio.gov/ohio-administrative-code/rule-5703-7-10
- https://codes.ohio.gov/ohio-revised-code/section-5747.02
- dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2026%20Withholding%20Ta
- dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updat
- IRS Publication 15 (2026), section 7: Supplemental wages
Frequently asked questions
What is the bonus tax rate in Ohio?
Ohio withholds 2.75% on bonuses, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Ohio?
About $6,760 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $275 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Ohio's flat supplemental rate can also differ from your actual state rate.