How much tax do athletes pay on NIL money in Ohio?

On $25,000 of NIL income in 2026, a single athlete in Ohio with no other income owes about $4,103 in total and keeps $20,897. On $100,000 the total is about $22,365. That covers self-employment, federal income and Ohio state tax.

Do I have to pay estimated taxes on NIL income in Ohio?

Usually. Federal estimates are due once you expect to owe $1,000 or more for the year (unless you owed nothing the year before). For Ohio's own tax, estimates are required when you expect to owe more than $500. Due April 15, June 15, September 15 and January 15.

Is NIL income taxed like a paycheck?

No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

— NIL taxes · Ohio · 2026

Ohio NIL tax calculator

Ohio deducts the first $250,000 of business income, which covers NIL earned through deals and appearances, and taxes the rest at 3%, on top of federal income tax and self-employment tax, and nothing is withheld from a 1099. Enter your earnings to see what you keep in 2026.

Figures last verified Oct 25, 2026 against the IRS and Ohio Department of Taxation

How Ohio taxes NIL income

Ohio's state tax on NIL income is usually zero: the first $250,000 of business income is deducted, and NIL earned through deals and appearances is business income. Above that, the rest is taxed at 3%. On $25,000 of NIL income a single athlete in Ohio owes about $0 in state tax and keeps about $20,897, or 83.6%.

Ohio starts from federal adjusted gross income, which is your NIL income minus the deductible half of self-employment tax.

That state tax is on top of federal self-employment tax (15.3% on 92.35% of your net earnings, with the Social Security part capped at $184,500 in 2026) and federal income tax.

What athletes keep in Ohio: three examples

At $5,000, $25,000 and $100,000 of NIL income, a single athlete in Ohio keeps 85.9%, 83.6% and 77.6%. Self-employment tax is the biggest bill at the low end; income tax grows with earnings.

Ohio, 2026, single filer, NIL as the only income
NIL income	Self-employment tax	Federal income tax	Ohio tax	Take-home	You keep
$5,000	$706	$0	$0	$4,294	85.9%
$25,000	$3,532	$571	$0	$20,897	83.6%
$100,000	$14,130	$8,235	$0	$77,635	77.6%

These assume no other income, no business expenses and the 2026 federal standard deduction. Business expenses (travel to a shoot, an agent's fee, equipment you need for the deal) lower every line. Run your own numbers above.

Ohio rules that change the bill

Your city's income tax still applies, and for most Ohio athletes it is the bigger bill: Columbus taxes residents' net profit at 2.5% and Cincinnati at 1.8%. This calculator doesn't add local taxes, so add your city's rate yourself.

Some school districts levy their own income tax on top. Check yours with the Ohio Department of Taxation's lookup.
Ohio gives no personal exemption to someone a parent can claim as a dependent.
Royalties from licensing your name or likeness, without your own work, can count as nonbusiness income instead, which is taxed at 2.75% above $26,050. Ask a tax professional how your deals are classified.

Quarterly estimated tax in Ohio

Nothing is withheld from NIL pay, so the IRS expects estimated payments once you'll owe $1,000 or more for the year: April 15, June 15 and September 15, 2026, and January 15, 2027. For Ohio's own tax, estimates are required when you expect to owe more than $500. Due April 15, June 15, September 15 and January 15.

A first-year athlete who owed no federal tax the year before doesn't have to make federal estimates. Setting aside a share of every payment as it arrives is the simplest way to cover the bill either way; the NIL taxes guide explains how.

Ohio NIL rules

Taxes are one half of a deal; the other is whether the deal is allowed. Ohio's NIL rules cover the state law, what high-school athletes can do, and whether collectives can operate there.

Frequently asked questions

How much tax do athletes pay on NIL money in Ohio?: On $25,000 of NIL income in 2026, a single athlete in Ohio with no other income owes about $4,103 in total and keeps $20,897. On $100,000 the total is about $22,365. That covers self-employment, federal income and Ohio state tax.
Does Ohio tax NIL income?: Yes. Ohio deducts the first $250,000 of business income, which covers NIL earned through deals and appearances, and taxes the rest at 3%, the same way it taxes other self-employment income. No Ohio law exempts NIL pay.
Do I have to pay estimated taxes on NIL income in Ohio?: Usually. Federal estimates are due once you expect to owe $1,000 or more for the year (unless you owed nothing the year before). For Ohio's own tax, estimates are required when you expect to owe more than $500. Due April 15, June 15, September 15 and January 15.
Is NIL income taxed like a paycheck?: No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

Sources

Ohio Revised Code 5747.02 (tax rates, business income deduction; HB 96) — Ohio Legislative Service Commission
Ohio Revised Code 5747.025 (personal exemptions; none for a dependent) — Ohio Legislative Service Commission
City of Columbus Income Tax Division: general information (2.5%) — City of Columbus
City of Cincinnati: income taxes (1.8%) — City of Cincinnati
Rev. Proc. 2025-32: 2026 tax brackets, standard deduction and QBI thresholds — IRS
Form 1040-ES (2026): Social Security wage base and estimated tax dates — IRS
Self-Employment Tax (Social Security and Medicare Taxes) — IRS