Ohio Self-Employed Tax Calculator

Federal + 15.3% SE + Ohio state income tax on 2026 1099 income, with notes on city and school district taxes.

Ohio's state income tax is mild for gig workers — the first slice of income is untaxed and the top rate sits under 4% — but Ohio is unusual in how many cities levy their own 1.5% to 3% municipal income tax on self-employment profit. Estimate the federal and state side here, then add your city rate on top.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Estimated total tax bill
$12,146
Refund / owed
-$12,146
Effective rate
20.2%

Detailed breakdown

Mileage deduction$5,600
Total business expenses$8,100
Net self-employment income$51,900
Self-employment tax (15.3%)$7,333
½ SE deduction (above-the-line)$3,667
Adjusted gross income$48,233
Taxable income$32,133
Federal income tax$3,608
State tax (est.)$1,205
Quarterly estimated payment$2,874
Marginal rate15.8%

Frequently asked questions

What is Ohio's income tax rate on self-employment income in 2026?
Ohio uses a small set of brackets with a low starting exemption; effective rates for most gig workers land near 2.5% to 3.75% of taxable income, well below the federal side.
Do Ohio cities tax 1099 income?
Yes. Most Ohio municipalities tax net profit from self-employment at 1.5% to 3%, filed with RITA, CCA, or the city directly. Columbus, Cleveland, and Cincinnati all apply a city tax.
Does Ohio have a business income deduction?
Ohio allows a business income deduction on a portion of qualifying business income, with the remainder taxed at a flat business income rate. Confirm the current limit before filing.
Do Ohio freelancers file state quarterly estimates?
Yes, use Ohio Form IT 1040ES if you expect to owe more than $500 of state tax. Cities and RITA often require their own quarterly estimates too.
How much should an Ohio Dasher or Uber driver set aside?
Around 24% to 30% of net profit covers federal income tax, 15.3% self-employment tax, Ohio state tax, and a typical 2% city tax.
Is mileage deductible on the Ohio return?
Yes. Ohio starts from federal adjusted gross income, so the 2026 standard mileage deduction of $0.70 per business mile reduces your Ohio and city taxable income too.

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