Columbus Ohio income tax calculator.

One rate, two kinds of taxpayer

Columbus levies a 2.5% income tax, and the city auditor's instructions for the 2025 Form IR-25 individual return state it in the first lines. Who owes it depends on where you live and where you earn:

• Residents pay 2.5% on all income, wherever it was earned. When a resident earns income in another city and pays that city's tax, Columbus gives a 100% credit for the tax paid, up to 2.5%.
• Nonresidents who work or conduct business in Columbus owe 2.5% on the income they earn in the city, plus tax on unincorporated business or rental income earned there.

The instructions describe the general Ohio pattern in one sentence: city income tax is paid first to the city where work is performed or income is earned, and you may owe your city of residence an additional amount depending on how much credit it allows for the tax paid to the work city.

The 401(k) catch

This is the detail that makes a Columbus estimate different from a state tax estimate. The city taxes wages "before any deduction for such things like 401(k) deferrals". On the return you enter the largest of three W-2 figures: Box 1 (federal wages), Box 5 (Medicare wages) or Box 18 (local wages), and the instructions say the city tax is typically due on Box 5. City taxable wages include amounts deferred or excluded under section 401 of the Internal Revenue Code, which show in Box 12 with codes D, E, F, G and S.

So pre-tax retirement saving that lowers your federal and state taxable pay does not lower your Columbus base. A worker with $70,000 in Box 5 and $64,000 in Box 1 owes 2.5% of $70,000, which is $1,750.00, not 2.5% of $64,000 ($1,600.00). The $150.00 difference is the tax on the $6,000 of pay excluded federally. The calculator reports that amount whenever Box 5 is above Box 1.

Business, rental and farm income

Taxable income also includes net profits of unincorporated businesses such as real estate and equipment rentals, sole proprietorships, trusts, and a resident's share of partnership income whether or not it was distributed. Residents with federal Schedule C, E or F income must file a city return even if the schedule shows a loss, and nonresidents must file if any of their Schedule C, E (rental only) or F income was earned in Columbus. Partnerships, corporations and fiduciaries file Form BR-25. A resident with $20,000 of Schedule C profit owes $500.00 on it, on top of the wage tax. Net operating loss carry-forwards are permitted for tax years beginning 2023 at 100% of the current year's income, which this tool does not model.

Who has to file

The instructions say you are generally required to file only if one of these applies: you live in Columbus and have Schedule C, E or F income; you do not live in Columbus but earned any Schedule C, E (rental) or F income there; you live in Columbus, work in a city with a rate below 2.5% and were not properly withheld at 2.5% in total; you earned wage income in Columbus but 2.5% was not fully withheld; or you need a final return to close an account. To check withholding, multiply your largest W-2 wage figure by 2.5% and compare it with Box 19.

Estimated tax and deadlines

You must declare estimated tax if you expect to owe more than $200 in Columbus tax for the year. A resident with $12,000 of self-employment profit owes $300 on it and crosses that line. Each payment must be at least 25% of the declared total, and all payments together must reach 90% of the current year's liability or 100% of the prior year's. The instructions list these 2026 dates:

The return is due April 15, or October 15 for someone on a federal extension. An extension to file is not an extension to pay. No payment is needed if the balance due is $10 or less. Late tax is subject to penalty and interest under Columbus City Code section 362.10.

Refunds for nonresidents and adjustments

If your employer withheld Columbus tax but you worked part of the year elsewhere, Part C of the return lets a nonresident reduce taxable wages. The days-out adjustment is based on a 260-day work year (five days a week for 52 weeks), you attach a list of dates and addresses worked outside Columbus plus a list of sick, vacation, PTO and holiday dates, and the formula takes paid time off into account. Part C also has lines for wages earned under age 18, tax withheld in error, withheld tax on disability payments, and, for someone who worked the entire tax year from home outside Columbus, total wages. This calculator does not apply those adjustments: enter the pay Columbus can tax.

Using it with the Ohio paycheck calculator

The Ohio paycheck calculator on this site says Ohio municipal income taxes are separate from state withholding and are not in its figures. Take the wage tax per pay period from this page and subtract it from the state calculator's net pay. Remember that the Columbus tax base is Box 5, so a 401(k) deferral will lower your federal tax but not this one.

Who this is for, and what it does not cover

It is for Columbus residents and commuters estimating the city tax. It does not cover the credit a resident gets for tax paid to another city, school district income tax, net operating loss carry-forwards, partnership or corporate tax, or other Ohio cities, which set their own rates and rules.

FAQ

What is the Columbus income tax rate?

The Columbus tax rate is 2.5%, according to the city auditor's instructions for the 2025 Form IR-25.

Do I pay Columbus income tax if I live outside Columbus but work there?

Yes. Nonresidents who work or conduct business in Columbus owe 2.5% on the income they earn there, and also on unincorporated business or rental property income earned in Columbus.

Do Columbus residents pay tax on income earned in another city?

Columbus residents pay a total of 2.5% on all income earned, wherever it was earned. If you pay tax to another city on that income, Columbus gives a 100% credit for the tax paid, up to 2.5%.

Does Columbus tax 401(k) contributions?

Yes. The instructions say taxable wages are figured before deductions such as 401(k) deferrals, and city tax is typically due on W-2 Box 5 Medicare wages.

Which W-2 box does Columbus use?

The return uses the largest of Box 1, Box 5 and Box 18 wages, and the instructions say tax is typically due on Box 5.

When do I have to make estimated payments in Columbus?

You must declare estimated tax if you expect to owe more than $200 for the year. The 2026 payments are due April 15, June 15, September 15 and January 15, 2027.

When is the Columbus tax return due?

April 15 for most taxpayers, or October 15 if you are on a federal extension. The extension applies to filing, not to paying.

How do nonresidents get a refund for days worked outside Columbus?

On the IR-25, Part C, using a 260-day work year, with attached lists of dates and addresses worked outside Columbus and of sick, vacation, PTO and holiday dates.

Sources

Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.

• City of Columbus Auditor: 2025 Form IR-25 instructions: The 2.5% rate, residents and nonresidents, 401(k) and Box 5 treatment, who must file, $200 estimated tax threshold and 2026 dates, Part C adjustments.