Self-Employment Tax for Ohio (2026)
Ohio (OH) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
3.5%
Combined S E + State Rate
18.8%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Ohio
This calculator estimates your total self-employment tax in Ohio, including the federal 15.3% SE tax and Ohio's state income tax. Enter your net SE income to see your liability.
Ohio Overview
Self-employed workers in Ohio pay the federal 15.3% SE tax plus state income tax at up to 3.5%, for a combined burden of approximately 18.8%. Ohio municipal income taxes (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%) also apply to self-employment income earned in those cities.
How Ohio Compares
Ohio's combined SE burden of 18.8% compares to Pennsylvania at 18.4% and Michigan at 19.6%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| Pennsylvania | 3.07% | Pennsylvania has a state income tax on SE income rate of 3.07%. |
| Michigan | 4.25% | Michigan has a state income tax on SE income rate of 4.25%. |
| Indiana | 3.05% | Indiana has a state income tax on SE income rate of 3.05%. |
Ohio's state income tax on SE income rate of 3.5% compares to a national average of approximately 5.04%. This is below the national average.
Tips for Ohio Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Ohio adds state income tax at up to 3.5% on self-employment income, for a combined rate of about 18.8%.
- 3Ohio municipal income taxes (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%) also apply to self-employment income earned in those cities.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.