OHIO RETIREMENT INCOME TAX · TAX YEAR 2026
Does Ohio tax Social Security and retirement income?
Ohio does not tax Social Security benefits. Ohio taxes pensions and 401(k) and IRA withdrawals at its regular rates, with a retirement income credit of up to $200 per return. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $105 in Ohio income tax for 2026.
Your estimate
- Ohio income tax
- $104.63
- Federal income tax
- $1,810.00
- Total income tax
- $1,914.63
Subtracted from Ohio income
- Social Security
- $11,300.00
Ohio credits
- Retirement income credit
- $200.00
- Senior citizen credit
- $50.00
Lump-sum retirement credits and the military share of a federal civil service pension are not modeled.
Ohio tax at different retirement incomes
Ohio income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $400 | $334 |
| $60,000 | $957 | $897 |
| $100,000 | $2,063 | $2,011 |
| $150,000 | $3,688 | $3,636 |
Does Ohio tax Social Security?
No. Ohio deducts all Social Security and railroad retirement benefits included in federal adjusted gross income.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Ohio taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Ohio taxes none of it.
Does Ohio tax pensions?
Yes. Private and public pensions are taxed the same way, and uniformed services retirement pay is deducted in full. When income after exemptions is under $100,000, one retirement income credit per return applies, from $25 for more than $500 of retirement income to $200 for more than $8,000.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Ohio exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $105 |
| Ohio government | $0 | $105 |
| Federal civil service | $0 | $105 |
| Military | $20,000 | $0 |
Does Ohio tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed like pensions and count toward the retirement income credit. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Ohio income tax for 2026.
At what age do retirement tax breaks start in Ohio?
At 65, for the $50 senior citizen credit, one per return, under the same $100,000 income limit. The retirement income credit has no age requirement.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 64 | $155 | $672 |
| 65Senior citizen credit | $105 | $622 |
What the calculator leaves out
Lump-sum retirement credits and the military share of a federal civil service pension are not modeled.
The calculator uses Ohio rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.