2025 Tax Year

Ohio Side Hustle Tax Calculator

Calculate your Ohio state tax (3.13%), federal tax, and self-employment tax on 1099 income.

OH3.13%
11.7 million residents
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2025 rates
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Last updated: January 2026 · Data from IRS Rev Proc 2024-40

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Ohio side hustlers navigate a moderately complex tax environment with state progressive rates plus mandatory local income taxes in most municipalities. The Buckeye State's top rate dropped to 3.125% in 2025, but local taxes can add another 1% to 3% depending on where you live and work. Columbus, Cleveland, and Cincinnati all have city income taxes that apply to self-employment income.

Ohio Tax Guide

How Side Hustle Taxes Work in Ohio

Ohio uses a progressive income tax system with rates that have been declining:

**Ohio state tax rates (2025):** - 0% on income under $26,050 - 2.75% on $26,050 - $100,000 - 3.125% on income over $100,000

**Local income taxes (most cities):** - Columbus: 2.5% - Cleveland: 2.5% - Cincinnati: 1.8% - Other cities: 1% to 3%

Important: Ohio's local taxes apply to net self-employment earnings. You may owe tax to both your resident city AND cities where you perform work.

Example

What Ohio Side Hustlers Owe

Let's say you're a single filer in Columbus with a $48,000 W-2 job and $16,000 in side hustle income from freelance web development, with $2,500 in expenses.

**Your estimated taxes on the side hustle:** - Net self-employment income: $13,500 - Federal SE tax (15.3% of 92.35%): ~$1,909 - Federal income tax on side income: ~$2,970 (22% bracket) - Ohio state tax (2.75% bracket): ~$371 - Columbus city tax (2.5%): ~$338 - **Total additional tax: ~$5,588**

The combined state and local rate in Columbus is around 5.25%, which is competitive with other Midwest states.

Important Dates

Ohio Tax Deadlines 2025

Ohio follows federal estimated tax deadlines: - **Q1**: April 15, 2025 - **Q2**: June 15, 2025 - **Q3**: September 15, 2025 - **Q4**: January 15, 2026

Use IT 1040ES for Ohio state estimated payments. Local taxes may have separate payment requirements—check with your city's tax office.

Save Money

Common Deductions for Ohio Freelancers

Ohio deductions for side hustlers: - Ohio starts with federal AGI - Business deductions flow through from Schedule C - Home office expenses - Business vehicle expenses - Ohio has a small business deduction for the first $250,000 of business income

Common Questions

Ohio Side Hustle Tax FAQ

Does Ohio tax side hustle income?

Yes, Ohio taxes net self-employment income at progressive rates from 0% to 3.125%. Most Ohio cities also levy local income taxes of 1-3% on self-employment earnings.

Do I pay Columbus city tax on my side hustle?

Yes, Columbus residents pay 2.5% city income tax on net self-employment earnings. If you also perform work in other Ohio cities, you may owe taxes there too, with credits for taxes paid.

What is Ohio's 2025 tax rate on self-employment?

Ohio's 2025 rates are 0% under $26,050, 2.75% from $26,050-$100,000, and 3.125% over $100,000. Plus most cities add 1-3% local tax.

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This calculator provides estimates only. For personalized advice, consult a qualified tax professional.

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