Ohio Self-Employment Tax Calculator 2026

Estimate self-employment tax, federal and Ohio income tax and quarterly payments on LLC, sole proprietor and 1099 income in Ohio.

Net profit (revenue minus expenses)

From Schedule C, or your share of a single-member LLC's profit.

StateFiling status

SEP-IRA / solo 401(k) per year

Lowers income tax but not self-employment tax.QBI deductionApply the 20% qualified business income deduction. Above $201,750 of taxable income it phases out for service businesses and owners with no employees.Local income tax rate

Most Ohio cities and many school districts tax wages, usually 1% to 2.5%. We use 2% by default.

Total tax on your profit

$25,949

Pay about $6,487 each quarter in estimated tax · you keep $74,051

Self-employment tax

$14,130

Effective rate

25.9%

QBI deduction

$15,367

Kept 74.1%
SE tax 14.1%
Federal 8.2%
State 1.8%
Local 1.8%

	Quarter	Year
Net business profit	$25,000.00	$100,000
Self-employment tax (15.3%)	−$3,532.39	−$14,130
Federal income tax	−$2,058.75	−$8,235
Ohio income tax	−$443.34	−$1,773
Local income tax	−$452.68	−$1,811
Left after tax	$18,512.85	$74,051

Quick answer: With $100,000 of net profit in Ohio, a single business owner pays about $25,949 in total tax for 2026 (25.9%), including $14,130 of self-employment tax. Budget about $6,487 for each quarterly estimated payment.

Ohio self-employment tax by profit (2026)

Net profit	SE tax	Federal tax	OH tax + local	Total tax	Effective rate	Per quarter
$25,000	$3,532	$571	$417	$4,520	18.1%	$1,130
$50,000	$7,065	$2,667	$1,377	$11,109	22.2%	$2,777
$75,000	$10,597	$4,898	$2,480	$17,975	24%	$4,494
$100,000	$14,130	$8,235	$3,584	$25,949	25.9%	$6,487
$150,000	$21,194	$16,413	$5,791	$43,399	28.9%	$10,850
$200,000	$28,234	$25,196	$7,999	$61,430	30.7%	$15,357
$300,000	$31,606	$60,643	$12,685	$104,935	35%	$26,234
$500,000	$38,625	$131,787	$22,058	$192,470	38.5%	$48,117

Single filer, standard deduction, 20% QBI deduction (phased out for service businesses above $201,750), no other income, 2% local income tax.

How self-employment income is taxed

As a sole proprietor, independent contractor or single-member LLC owner, you pay three taxes on your net profit. Self-employment tax of 15.3% covers Social Security and Medicare, both the employee and employer halves. Federal income tax applies to profit after half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction. Ohio income tax applies to the same profit: the state taxes income at a flat 2.75% after the first $26,050 of taxable income, which is taxed at 0%. Single filers claim a $2,400 personal exemption.

Nobody withholds these taxes for you, so the IRS and Ohio expect quarterly estimated payments if you'll owe $1,000 or more for the year.

Most Ohio cities and many school districts tax wages, usually 1% to 2.5%. We use 2% by default.

Ohio business taxes and fees beyond income tax

LLC fees: forming an LLC in Ohio costs $99. Ongoing: No annual report.

Other business taxes: Commercial Activity Tax (CAT) of 0.26% on gross receipts above $6 million; municipal income taxes of 1% to 2.5%.

Read the full Ohio business tax guide or compare LLC fees in every state.

Ohio vs. nearby states: tax on $100,000 of profit

State	State income tax	Total tax	Effective rate
West Virginia	$3,367	$25,732	25.7%
Ohio	$3,584	$25,949	25.9%
Michigan	$3,699	$26,064	26.1%
Pennsylvania	$3,782	$26,147	26.1%
Indiana	$4,091	$26,456	26.5%
Kentucky	$4,927	$27,291	27.3%

Frequently Asked Questions

How much tax do I pay on $100,000 of self-employment income in Ohio?

A single sole proprietor or single-member LLC owner with $100,000 of profit in Ohio owes about $25,949 in 2026: $14,130 of self-employment tax, $8,235 of federal income tax and $3,584 of state and local income tax. That's 25.9% of profit, or about $6,487 a quarter in estimated payments.

How much should I set aside for taxes as a self-employed person in Ohio?

At $100,000 of profit, set aside about 30% of every payment you receive. At lower profits the share is smaller and at higher profits it's larger; use the table on this page to find your level.

What is the self-employment tax rate in Ohio?

Self-employment tax is federal, so it's the same in every state: 15.3% on 92.35% of your net profit, made up of 12.4% Social Security on the first $184,500 and 2.9% Medicare on everything. An extra 0.9% Medicare tax applies above $200,000 ($250,000 for married couples). You can deduct half of it from your income.

Does Ohio tax LLC income?

Yes. A single-member LLC's profit passes through to your Ohio personal return. Ohio taxes income at a flat 2.75% after the first $26,050 of taxable income, which is taxed at 0%. LLC fees in Ohio: No annual report.

When are quarterly estimated taxes due?

For 2026, federal estimated payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Most states with an income tax use the same dates. Paying at least 100% of last year's tax (110% if your income was over $150,000) avoids an underpayment penalty.

Would an S corporation lower my self-employment tax?

Possibly, once profit is high enough. An S corporation owner pays payroll tax only on a reasonable salary, not on the rest of the profit. Above roughly $60,000 to $80,000 of profit, the saving often covers the extra payroll and filing costs. Our guides to LLC and corporation taxes walk through the trade-offs.

Ohio Paycheck Calculator →

Take-home pay per paycheck after federal, state and payroll taxes.

Ohio Tax Brackets →

2026 income tax brackets, standard deductions and exemptions for single and married filers.

Ohio business tax guide →

Corporate tax, sales tax, LLC fees and more.

Sources

Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.