{"place":"Columbus, OH","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/columbus-oh","state":{"code":"OH","name":"Ohio","slug":"ohio","incomeTax":{"type":"flat","flatRate2026":2.75,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"For tax years beginning in 2026 and later, the first $26,050 of nonbusiness income (after exemptions) is untaxed. Above that, tax is $332 plus 2.75% of the excess (R.C. 5747.02(A)(3)(c), as amended by HB 96). The 3.125% bracket that applied above $100,000 in 2025 is gone. Business income has its own rules: the first $250,000 is deducted ($125,000 per spouse filing separately; R.C. 5747.01(A)(28)), and the rest is taxed at a flat 3% (R.C. 5747.02(A)(4)).","source":"https://codes.ohio.gov/ohio-revised-code/section-5747.02"},"estimatedTax":{"form":"Pay electronically, or by check or money order with the Ohio Universal Payment Coupon (OUPC)","rule":"Ohio law requires estimated payments if your estimated Ohio tax (combined state and school district income tax), less Ohio withholding, is more than $500 (R.C. 5747.09). The Department of Taxation says sole proprietors and other business owners should generally make estimated payments.","schedule":"Same dates as federal (April 15, June 15, September 15, 2026 and January 15, 2027). By statute (R.C. 5747.09), cumulative payments must reach 22.5%, 45%, 67.5%, and 90% of the year's liability.","source":"https://tax.ohio.gov/individual/payments/estimated-payments"},"minimumWage2026":{"standard":11,"tippedCash":5.5,"tipCreditAllowed":true,"notes":"Effective January 1, 2026. The state rate applies to employers with annual gross receipts over $405,000. Smaller employers and workers under 16 get the federal $7.25.","source":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/WageAndHour/2026_Minumum_Wage_Poster.pdf"},"soleProprietorTaxes":[{"name":"Ohio Commercial Activity Tax (CAT)","summary":"A 0.26% tax (2.6 mills, R.C. 5751.03) on taxable gross receipts above an annual exclusion amount, which has been $6 million since 2025. Most small sole proprietors and single-member LLCs fall below the exclusion and owe no CAT.","source":"https://codes.ohio.gov/ohio-revised-code/section-5751.01"},{"name":"Municipal income tax (local, R.C. Chapter 718)","summary":"Ohio cities and villages may levy an annual income tax on everyone living or earning income there, measured by municipal taxable income. Each city sets its own rate, so local filing is often required on top of the state return.","source":"https://codes.ohio.gov/ohio-revised-code/section-718.04"}],"contractorLaws":[{"name":"Construction workers' compensation coverage test (R.C. 4123.01(A)(1)(c))","summary":"For workers' compensation, a person doing labor or services under a construction contract is treated as an employee if at least 10 of 20 listed control factors apply. Examples include following the other party's instructions, set hours, and tools supplied by the other party.","source":"https://codes.ohio.gov/ohio-revised-code/section-4123.01"}],"notes":"Many Ohio school districts also levy an income tax. State estimated payments cover combined state and school district liability (R.C. 5747.09). For 2025, R.C. 5747.02 taxed nonbusiness income at 2.75% from $26,050 to $100,000 and 3.125% above $100,000."},"stateRetirementProgram":{"state":"Ohio","code":"OH","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":{"slug":"columbus-oh","name":"Columbus","stateCode":"OH","county":"Franklin County","population":938396,"populationYear":2025,"localIncomeTax":{"applies":true,"name":"City of Columbus Municipal Income Tax","residentRate":0.025,"nonresidentRate":0.025,"selfEmployed":"Columbus taxes net profits of sole proprietorships and other unincorporated businesses at 2.5%. Residents owe on all income wherever earned, with 100% credit for tax paid to another city up to 2.5%; nonresidents owe on business income earned in Columbus. Residents and nonresidents with Columbus Schedule C income must file Form IR-25 even if Schedule C shows a loss, and you must declare estimated tax if you expect to owe more than $200 in Columbus tax for 2026.","effective":"2.5% rate in effect for tax year 2025 returns and 2026 estimates (per the 2025 IR-25 instructions)","source":"https://www.columbus.gov/files/sharedassets/city/v/4/city-auditor/tax-forms/individuals/2025-ir-25-instructions.pdf"},"localBusinessTaxes":[],"businessLicense":null,"gigLaws":[],"notes":"Estimated payments are due April 15, June 15, Sept. 15 and Jan. 15 for individuals, and each must be at least 25% of the declared tax (https://www.columbus.gov/Government/City-Auditor/Income-Tax-Division). Filing is done through the city's CRISP portal (crisp.columbus.gov). Ohio school district income tax is separate: as of January 2026, 210 Ohio school districts have one, it is based on where you live (not where you work), and earned-income-base districts tax net self-employment earnings; check your home address with the Ohio Department of Taxation's The Finder (https://tax.ohio.gov/individual/school-district-income-tax). No local gig-worker or freelancer pay ordinances were found.","populationSource":"https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv"},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/columbus-oh/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/columbus-oh/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/columbus-oh/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/columbus-oh/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/columbus-oh/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/columbus-oh/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/columbus-oh/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}