Ohio Local Income Tax Rates, 2026
466 Ohio jurisdictions withhold a local income tax, at 0.5% to 3% for residents. Base: Medicare wages. Every rate links to its source.
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Calculators for major Ohio jurisdictions
Euclid (2.85%), Youngstown (2.75%), Akron (2.5%), Bexley (2.5%), Canton (2.5%), Cleveland (2.5%), Columbus (2.5%), Dayton (2.5%), Gahanna (2.5%), Hilliard (2.5%), Lorain (2.5%), Parma (2.5%), Portsmouth (2.5%), Reynoldsburg (2.5%), Toledo (2.5%), Upper Arlington (2.5%), Warren (2.5%), Worthington (2.5%), Springfield (2.4%), Barberton (2.25%), Cleveland Heights (2.25%), Elyria (2.25%), Kent (2.25%), Kettering (2.25%), Mansfield (2.25%), Shaker Heights (2.25%), Xenia (2.25%), Cuyahoga Falls (2%), Fairborn (2%), Garfield Heights (2%), Grove City (2%), Hamilton (2%), Hudson (2%), Marion (2%), Mentor (2%), Middletown (2%), Niles (2%), North Olmsted (2%), North Royalton (2%), Oxford (2%), Painesville (2%), Piqua (2%), Solon (2%), Steubenville (2%), Strongsville (2%), Twinsburg (2%), Willoughby (2%), Avon (1.95%), Zanesville (1.9%), Chillicothe (1.8%), Cincinnati (1.8%), Newark (1.75%), Avon Lake (1.5%), Lakewood (1.5%), Lima (1.5%), Westlake (1.5%), Wadsworth (1.4%), Medina (1.25%), Sandusky (1.25%)
All Ohio local income tax rates
| Jurisdiction | Residents | Non-residents | Credit | Source |
|---|---|---|---|---|
| Aberdeen | 1% | 1% | 100% up to 1% | source |
| Ada | 1.65% | 1.65% | 100% up to 1.65% | source |
| Addyston | 1.5% | 1.5% | 100% up to 1.5% | source |
| Adelphi | 1% | 1% | 0% up to 0% | source |
| Akron | 2.5% | 2.5% | — | source |
| Alexandria | 1% | 1% | 0% up to 0% | source |
| Alger | 1% | 1% | 100% up to 1% | source |
| Amanda | 1% | 1% | 0% up to 0% | source |
| Amsterdam | 1% | 1% | 100% up to 1% | source |
| Andover | 1.5% | 1.5% | 100% up to 1.5% | source |
| Antwerp | 1% | 1% | 50% up to 1% | source |
| Apple Creek | 1% | 1% | 0% up to 0% | source |
| Arcanum | 1% | 1% | 0% up to 0% | source |
| Arlington Heights | 2.1% | 2.1% | 100% up to 2.1% | source |
| Ashley | 1% | 1% | 0% up to 0% | source |
| Ashville | 1% | 1% | 0% up to 0% | source |
| Aurora | 2% | 2% | 100% up to 2% | source |
| Avon | 1.95% | 1.95% | 100% up to 1.7% | source |
| Avon Lake | 1.5% | 1.5% | 100% up to 1.5% | source |
| Baltic | 1.5% | 1.5% | 100% up to 1.5% | source |
| Baltimore | 1% | 1% | 0% up to 0% | source |
| Barberton | 2.25% | 2.25% | 100% up to 2.25% | source |
| Barnesville | 1% | 1% | 100% up to 1% | source |
| Batavia | 1% | 1% | 0% up to 0% | source |
| Bay Village | 1.5% | 1.5% | 100% up to 1% | source |
| Beachwood | 2% | 2% | 100% up to 2% | source |
| Beaverdam | 1% | 1% | 100% up to 1% | source |
| Bedford | 3% | 3% | 100% up to 2.25% | source |
| Bedford Heights | 2% | 2% | 100% up to 2% | source |
| Bellaire | 1% | 1% | 100% up to 1% | source |
| Belle Center | 1% | 1% | 100% up to 1% | source |
| Bellevue | 2% | 2% | 100% up to 2% | source |
| Bellville | 1% | 1% | 50% up to 1% | source |
| Belpre | 1% | 1% | 100% up to 1% | source |
| Bentleyville | 1% | 1% | 12.5% up to 1% | source |
| Berea | 2% | 2% | 100% up to 1.5% | source |
| Bethel | 1% | 1% | 75% up to 1% | source |
| Bettsville | 1% | 1% | 0% up to 0% | source |
| Beverly | 1.25% | 1.25% | 100% up to 1.25% | source |
| Bexley | 2.5% | 2.5% | 65% up to 2.5% | source |
| Blanchester | 1% | 1% | 100% up to 1% | source |
| Bloomdale | 1% | 1% | 0% up to 0% | source |
| Bloomingdale | 1% | 1% | 100% up to 1% | source |
| Bloomville | 1% | 1% | 0% up to 0% | source |
| Boston Heights | 2% | 2% | 100% up to 2% | source |
| Bowerston | 1% | 1% | 100% up to 1% | source |
| Bradford | 1% | 1% | 100% up to 1% | source |
| Bratenahl | 2% | 2% | 50% up to 2% | source |
| Brecksville | 2% | 2% | 100% up to 2% | source |
| Bremen | 1% | 1% | 50% up to 1% | source |
| Brice | 2% | 2% | 100% up to 2% | source |
| Bridgeport | 1% | 1% | 0% up to 0% | source |
| Broadview Heights | 2% | 2% | 75% up to 2% | source |
| Brooklyn | 2.5% | 2.5% | 100% up to 2.5% | source |
| Brooklyn Heights | 2.5% | 2.5% | 100% up to 2.5% | source |
| Bryan | 1.8% | 1.8% | 100% up to 1.8% | source |
| Buckland | 1% | 1% | 50% up to 1% | source |
| Burbank | 1% | 1% | 0% up to 0% | source |
| Burton | 1% | 1% | 50% up to 0.5% | source |
| Butler | 1% | 1% | 50% up to 1% | source |
| Cairo | 0.5% | 0.5% | 0% up to 0% | source |
| Caldwell | 1% | 1% | 100% up to 1% | source |
| Camden | 1% | 1% | 0% up to 0% | source |
| Campbell | 2.5% | 2.5% | 100% up to 2.5% | source |
| Canal Fulton | 2% | 2% | 100% up to 2% | source |
| Canal Winchester | 2% | 2% | 100% up to 2% | source |
| Canton | 2.5% | 2.5% | — | source |
| Cardington | 1% | 1% | 100% up to 1% | source |
| Carroll | 0.75% | 0.75% | 25% up to 0.75% | source |
| Carrollton | 1% | 1% | 100% up to 0.5% | source |
| Catawba | 1% | 1% | 0% up to 0% | source |
| Cecil | 1% | 1% | 50% up to 1% | source |
| Cedarville | 1.25% | 1.25% | 100% up to 1.25% | source |
| Centerburg | 1% | 1% | 0% up to 0% | source |
| Chagrin Falls | 1.85% | 1.85% | 75% up to 1.85% | source |
| Chardon | 2% | 2% | 50% up to 2% | source |
| Chesterville | 1% | 1% | 0% up to 0% | source |
| Chillicothe | 1.8% | 1.8% | — | source |
| Cincinnati | 1.8% | 1.8% | — | source |
| Circleville | 2.5% | 2.5% | 100% up to 2.5% | source |
| Clarksville | 1% | 1% | 0% up to 0% | source |
| Clayton | 2.5% | 2.5% | 100% up to 2.5% | source |
| Cleveland | 2.5% | 2.5% | 100% up to 2.5% | source |
| Cleveland Heights | 2.25% | 2.25% | 50% up to 1% | source |
| Clinton | 1% | 1% | 0% up to 0% | source |
| Coal Grove | 1% | 1% | 75% up to 1% | source |
| Columbiana | 1% | 1% | 100% up to 0.5% | source |
| Columbus | 2.5% | 2.5% | — | source |
| Commercial Point | 0.75% | 0.75% | 0% up to 0% | source |
| Conesville | 0.5% | 0.5% | 0% up to 0% | source |
| Continental | 1% | 1% | 100% up to 1% | source |
| Corwin | 0.5% | 0.5% | 100% up to 0.5% | source |
| Crestline | 2% | 2% | 0% up to 0% | source |
| Creston | 1% | 1% | 0% up to 0% | source |
| Crooksville | 1.5% | 1.5% | 100% up to 1.5% | source |
| Cuyahoga Falls | 2% | 2% | 100% up to 2% | source |
| Cuyahoga Heights | 2.5% | 2.5% | 100% up to 2.5% | source |
| Dalton | 1.5% | 1.5% | 100% up to 1.5% | source |
| Danville | 1.5% | 1.5% | 0% up to 0% | source |
| Darbyville | 1% | 1% | 0% up to 0% | source |
| Dayton | 2.5% | 2.5% | — | source |
| DeGraff | 1.75% | 1.75% | 0% up to 0% | source |
| Delta | 1.5% | 1.5% | 100% up to 1% | source |
| Dennison | 2% | 2% | 100% up to 2% | source |
| Doylestown | 2% | 2% | 100% up to 1% | source |
| Dresden | 1% | 1% | 50% up to 1% | source |
| Dunkirk | 1% | 1% | 50% up to 1% | source |
| East Cleveland | 2% | 2% | 0% up to 0% | source |
| East Palestine | 1.5% | 1.5% | 0% up to 0% | source |
| Eastlake | 2% | 2% | 100% up to 2% | source |
| Eaton | 1.5% | 1.5% | 100% up to 1.5% | source |
| Edgerton | 1.75% | 1.75% | 100% up to 1.75% | source |
| Edison | 0.5% | 0.5% | 0% up to 0% | source |
| Edon | 1.75% | 1.75% | 100% up to 1.75% | source |
| Elida | 0.75% | 0.75% | 0% up to 0% | source |
| Elmore | 1.75% | 1.75% | 0% up to 0% | source |
| Elmwood Place | 2% | 2% | 100% up to 2% | source |
| Elyria | 2.25% | 2.25% | — | source |
| Empire | 1% | 1% | 100% up to 1% | source |
| Euclid | 2.85% | 2.85% | — | source |
| Fairborn | 2% | 2% | 100% up to 2% | source |
| Fairport Harbor | 2% | 2% | 100% up to 2% | source |
| Fairview Park | 2% | 2% | 75% up to 1.25% | source |
| Fayette | 1.5% | 1.5% | 50% up to 1.5% | source |
| Fayetteville | 1% | 1% | 100% up to 1% | source |
| Felicity | 1% | 1% | 100% up to 1% | source |
| Forest | 1.25% | 1.25% | 0% up to 0% | source |
| Fort Jennings | 1% | 1% | 100% up to 1% | source |
| Fostoria | 2% | 2% | 0% up to 0% | source |
| Frazeysburg | 1% | 1% | 100% up to 1% | source |
| Fredericktown | 1% | 1% | 50% up to 1% | source |
| Fremont | 1.5% | 1.5% | 100% up to 1.5% | source |
| Fulton | 1% | 1% | 0% up to 0% | source |
| Gahanna | 2.5% | 2.5% | 100% up to 2.5% | source |
| Galena | 1% | 1% | 0% up to 0% | source |
| Galion | 2% | 2% | 100% up to 1% | source |
| Garfield Heights | 2% | 2% | 100% up to 2% | source |
| Gates Mills | 1% | 1% | 50% up to 1% | source |
| Geneva-on-the-Lake | 1.5% | 1.5% | — | source |
| Genoa | 1.5% | 1.5% | 100% up to 0.5% | source |
| Germantown | 1.5% | 1.5% | 60% up to 1.5% | source |
| Gettysburg | 1% | 1% | 100% up to 1% | source |
| Gibsonburg | 1% | 1% | 0% up to 0% | source |
| Girard | 2% | 2% | 100% up to 2% | source |
| Glenmont | 1% | 1% | 0% up to 0% | source |
| Glenwillow | 2% | 2% | 100% up to 2% | source |
| Golf Manor | 1.7% | 1.7% | 100% up to 1.7% | source |
| Grafton | 1.5% | 1.5% | 100% up to 1.5% | source |
| Grand Rapids | 1% | 1% | 50% up to 0.5% | source |
| Grand River | 2% | 2% | 100% up to 2% | source |
| Grandview Heights | 2.5% | 2.5% | 100% up to 2.5% | source |
| Gratis | 1% | 1% | 0% up to 0% | source |
| Green Springs | 1% | 1% | 50% up to 1% | source |
| Greenfield | 1.625% | 1.625% | 100% up to 1.625% | source |
| Greenhills | 1.5% | 1.5% | 100% up to 0.5% | source |
| Grove City | 2% | 2% | 100% up to 2% | source |
| Groveport | 2% | 2% | 100% up to 2% | source |
| Hamersville | 1% | 1% | 100% up to 1% | source |
| Hamilton | 2% | 2% | 100% up to 2% | source |
| Hanging Rock | 1% | 1% | 0% up to 0% | source |
| Hanover | 1% | 1% | 0% up to 0% | source |
| Harrisburg | 1% | 1% | 0% up to 0% | source |
| Harrison | 1% | 1% | 0% up to 0% | source |
| Harrod | 1% | 1% | 0% up to 0% | source |
| Haskins | 1% | 1% | 50% up to 1% | source |
| Helena | 1% | 1% | 0% up to 0% | source |
| Highland Heights | 2% | 2% | 100% up to 2% | source |
| Highland Hills | 2.5% | 2.5% | 100% up to 2.5% | source |
| Hilliard | 2.5% | 2.5% | 100% up to 2.5% | source |
| Hiram | 2.25% | 2.25% | 100% up to 1.25% | source |
| Holland | 2.25% | 2.25% | 100% up to 2.25% | source |
| Holmesville | 1% | 1% | 0% up to 0% | source |
| Hopedale | 1% | 1% | 100% up to 1% | source |
| Hudson | 2% | 2% | 100% up to 2% | source |
| Huron | 1% | 1% | 0% up to 0% | source |
| Independence | 2% | 2% | 100% up to 2% | source |
| Jackson | 1.5% | 1.5% | 100% up to 1% | source |
| Jackson Center | 1.5% | 1.5% | 100% up to 1.5% | source |
| Jeffersonville | 1% | 1% | 50% up to 1% | source |
| Jerry City | 1% | 1% | 0% up to 0% | source |
| Jewett | 1% | 1% | 100% up to 1% | source |
| Johnstown | 1% | 1% | 0% up to 0% | source |
| Kent | 2.25% | 2.25% | 100% up to 2.25% | source |
| Kettering | 2.25% | 2.25% | — | source |
| Killbuck | 1% | 1% | 100% up to 1% | source |
| Kirkersville | 1% | 1% | 0% up to 0% | source |
| Kirtland | 2% | 2% | 100% up to 1.75% | source |
| LaGrange | 1.5% | 1.5% | 100% up to 1.5% | source |
| Lakeline | 1% | 1% | 0% up to 0% | source |
| Lakemore | 2.25% | 2.25% | 100% up to 2.25% | source |
| Lakewood | 1.5% | 1.5% | — | source |
| Latty | 1% | 1% | 0% up to 0% | source |
| Leesburg | 1% | 1% | 100% up to 1% | source |
| Leetonia | 1.5% | 1.5% | 50% up to 1% | source |
| Lewisburg | 1.75% | 1.75% | 100% up to 1.75% | source |
| Liberty Center | 1% | 1% | 50% up to 1% | source |
| Lima | 1.5% | 1.5% | — | source |
| Lincoln Heights | 2% | 2% | 100% up to 1% | source |
| Linndale | 2% | 2% | 100% up to 2% | source |
| Lithopolis | 1% | 1% | 0% up to 0% | source |
| Lockbourne | 2.5% | 2.5% | 100% up to 1.5% | source |
| Lockington | 1% | 1% | 0% up to 0% | source |
| Lockland | 2.1% | 2.1% | 100% up to 2.1% | source |
| Lodi | 1% | 1% | 0% up to 0% | source |
| Lorain | 2.5% | 2.5% | — | source |
| Louisville New as of 10/01/2026 | 2% | 2% | 60% up to 1.2% | source |
| Loveland | 1% | 1% | 100% up to 1% | source |
| Lowellville | 2% | 2% | 100% up to 2% | source |
| Lyndhurst | 2% | 2% | 50% up to 2% | source |
| Lyons | 1% | 1% | 0% up to 0% | source |
| Macedonia | 2.5% | 2.5% | 100% up to 2.5% | source |
| Madison Village | 1% | 1% | 0% up to 0% | source |
| Maineville | 1% | 1% | 50% up to 1% | source |
| Malinta | 1% | 1% | 50% up to 1% | source |
| Malvern | 1% | 1% | 100% up to 1% | source |
| Manchester | 1% | 1% | 100% up to 1% | source |
| Mansfield | 2.25% | 2.25% | — | source |
| Mantua Village | 2% | 2% | 100% up to 0.5% | source |
| Maple Heights | 2.5% | 2.5% | 100% up to 2.5% | source |
| Marble Cliff | 2% | 2% | 100% up to 2% | source |
| Marengo | 1% | 1% | 0% up to 0% | source |
| Marion | 2% | 2% | — | source |
| Martins Ferry | 1% | 1% | 100% up to 1% | source |
| Mayfield Heights | 1.5% | 1.5% | 100% up to 1.5% | source |
| Mayfield Village | 2% | 2% | 100% up to 2% | source |
| McClure | 1% | 1% | 0% up to 0% | source |
| McDonald | 2% | 2% | 100% up to 1% | source |
| Mechanicsburg | 1% | 1% | 0% up to 0% | source |
| Medina | 1.25% | 1.25% | 25% up to 0.75% | source |
| Melrose | 1% | 1% | 0% up to 0% | source |
| Mentor | 2% | 2% | 100% up to 2% | source |
| Mentor-on-the-Lake | 2% | 2% | 100% up to 2% | source |
| Metamora | 1% | 1% | 50% up to 1% | source |
| Middle Point | 1.5% | 1.5% | 100% up to 1% | source |
| Middleburg Heights | 2% | 2% | 100% up to 2% | source |
| Middleport | 1% | 1% | 100% up to 1% | source |
| Middletown | 2% | 2% | — | source |
| Midvale | 1.5% | 1.5% | 100% up to 1.5% | source |
| Mifflin | 1% | 1% | 0% up to 0% | source |
| Milan | 1% | 1% | 0% up to 0% | source |
| Milford | 1% | 1% | 0% up to 0% | source |
| Milford Center | 1% | 1% | 0% up to 0% | source |
| Millbury | 1.5% | 1.5% | 100% up to 0.5% | source |
| Miller City | 1% | 1% | 100% up to 1% | source |
| Millersport | 1% | 1% | 0% up to 0% | source |
| Millville | 1% | 1% | 100% up to 1% | source |
| Mineral City | 1% | 1% | 100% up to 1% | source |
| Minerva | 1.5% | 1.5% | 100% up to 1.5% | source |
| Minerva Park | 2% | 2% | 0% up to 0% | source |
| Mingo Junction | 2% | 2% | 100% up to 2% | source |
| Mogadore | 2.5% | 2.5% | 100% up to 2.5% | source |
| Monroeville | 1% | 1% | 75% up to 1% | source |
| Montgomery | 1% | 1% | 100% up to 1% | source |
| Montpelier | 1.8% | 1.8% | 100% up to 1.8% | source |
| Moreland Hills | 1% | 1% | 0% up to 0% | source |
| Morral | 1% | 1% | 0% up to 0% | source |
| Mount Eaton New as of 07/01/2026 | 1% | 1% | 100% up to 1% | source |
| Mount Sterling | 1% | 1% | 0% up to 0% | source |
| Mount Victory | 1% | 1% | 0% up to 0% | source |
| Mt Healthy | 2% | 2% | 100% up to 1.6% | source |
| Munroe Falls | 2.25% | 2.25% | 100% up to 2.25% | source |
| Napoleon | 1.5% | 1.5% | 70% up to 1.5% | source |
| Nashville | 1% | 1% | 0% up to 0% | source |
| Nelsonville | 1.75% | 1.75% | 100% up to 0.5% | source |
| New Albany | 2% | 2% | 100% up to 2% | source |
| New Bavaria | 1% | 1% | 0% up to 0% | source |
| New Bloomington | 1% | 1% | 50% up to 1% | source |
| New Boston | 2.5% | 2.5% | 100% up to 2.5% | source |
| New Carlisle | 1.5% | 1.5% | 0% up to 0% | source |
| New Concord | 2.25% | 2.25% | 100% up to 2.25% | source |
| New Franklin | 2% | 2% | 100% up to 2% | source |
| New Lebanon | 1% | 1% | 0% up to 0% | source |
| New Lexington New as of 07/01/2026 | 1% | 1% | 0% up to 0% | source |
| New Madison | 1% | 1% | 100% up to 1% | source |
| New Miami | 1.75% | 1.75% | 100% up to 1.75% | source |
| New Paris | 1% | 1% | — | source |
| New Richmond | 1% | 1% | 50% up to 1% | source |
| New Riegel | 1% | 1% | 100% up to 0.5% | source |
| New Washington | 1.5% | 1.5% | 100% up to 0.75% | source |
| New Waterford | 1% | 1% | 50% up to 1% | source |
| Newark | 1.75% | 1.75% | — | source |
| Newburgh Heights | 2% | 2% | 75% up to 1% | source |
| Newcomerstown | 2% | 2% | 100% up to 2% | source |
| Newton Falls | 1% | 1% | 100% up to 1% | source |
| Newtown | 1% | 1% | 100% up to 1% | source |
| Ney | 1% | 1% | 0% up to 0% | source |
| Niles | 2% | 2% | 100% up to 2% | source |
| North Baltimore | 1% | 1% | 0% up to 0% | source |
| North Canton | 2% | 2% | 100% up to 1.5% | source |
| North College Hill | 1.5% | 1.5% | 0% up to 0% | source |
| North Hampton | 1% | 1% | 0% up to 0% | source |
| North Lewisburg | 1.75% | 1.75% | 0% up to 0% | source |
| North Olmsted | 2% | 2% | 100% up to 2% | source |
| North Perry | 1% | 1% | 100% up to 1% | source |
| North Randall | 2.75% | 2.75% | 100% up to 2.75% | source |
| North Ridgeville | 1% | 1% | 10% up to 1% | source |
| North Robinson | 1% | 1% | 0% up to 0% | source |
| North Royalton | 2% | 2% | 100% up to 1.25% | source |
| Northfield Village | 2% | 2% | 100% up to 2% | source |
| Northwood | 1.5% | 1.5% | 100% up to 1.5% | source |
| Norton | 2% | 2% | 100% up to 1.5% | source |
| Norwalk | 1.5% | 1.5% | 100% up to 1.5% | source |
| Oak Harbor | 1% | 1% | 0% up to 0% | source |
| Oak Hill | 1% | 1% | 0% up to 0% | source |
| Oakwood | 2.5% | 2.5% | 100% up to 2.5% | source |
| Oakwood | 1% | 1% | 100% up to 1% | source |
| Oberlin | 2.5% | 2.5% | 100% up to 2.5% | source |
| Obetz | 2.5% | 2.5% | 100% up to 2.5% | source |
| Octa | 1% | 1% | 50% up to 1% | source |
| Olmsted Falls | 1.5% | 1.5% | 50% up to 1.5% | source |
| Orange | 2% | 2% | 60% up to 1.5% | source |
| Orrville | 1% | 1% | 100% up to 1% | source |
| Orwell | 1.5% | 1.5% | 100% up to 1.5% | source |
| Ostrander | 1% | 1% | 100% up to 1% | source |
| Ottawa | 1% | 1% | 0% up to 0% | source |
| Ottawa Hills | 1.5% | 1.5% | 50% up to 1.5% | source |
| Owensville | 1% | 1% | 0% up to 0% | source |
| Oxford | 2% | 2% | 100% up to 2% | source |
| Painesville | 2% | 2% | 100% up to 2% | source |
| Parma | 2.5% | 2.5% | — | source |
| Parma Heights | 3% | 3% | 100% up to 2% | source |
| Pataskala | 1% | 1% | 0% up to 0% | source |
| Patterson | 0.5% | 0.5% | 0% up to 0% | source |
| Paulding | 1% | 1% | 0% up to 0% | source |
| Payne | 1% | 1% | 0% up to 0% | source |
| Pemberville New as of 07/01/2026 | 1% | 1% | 0% up to 0% | source |
| Peninsula | 2% | 2% | 100% up to 2% | source |
| Pepper Pike | 1% | 1% | 50% up to 1% | source |
| Perry | 2% | 2% | 100% up to 2% | source |
| Phillipsburg | 1.5% | 1.5% | — | source |
| Piketon | 1% | 1% | 0% up to 0% | source |
| Piqua | 2% | 2% | 100% up to 2% | source |
| Pitsburg | 1% | 1% | 0% up to 0% | source |
| Pleasant Hill | 1% | 1% | 0% up to 0% | source |
| Pleasantville | 1% | 1% | 0% up to 0% | source |
| Pomeroy | 1% | 1% | 100% up to 1% | source |
| Portage | 1% | 1% | 0% up to 0% | source |
| Portsmouth | 2.5% | 2.5% | — | source |
| Powell | 2% | 2% | 100% up to 2% | source |
| Powhatan Point | 1% | 1% | 50% up to 1% | source |
| Quincy | 1% | 1% | 0% up to 0% | source |
| Ravenna | 2.5% | 2.5% | 100% up to 2.5% | source |
| Reminderville | 1.5% | 1.5% | 0% up to 0% | source |
| Reynoldsburg | 2.5% | 2.5% | 100% up to 2.5% | source |
| Richmond Heights | 2.25% | 2.25% | 100% up to 1.25% | source |
| Richwood | 1% | 1% | 0% up to 0% | source |
| Ridgeway | 1% | 1% | 0% up to 0% | source |
| Rio Grande | 2% | 2% | 100% up to 2% | source |
| Ripley | 1% | 1% | 100% up to 1% | source |
| Risingsun | 1% | 1% | 0% up to 0% | source |
| Rittman | 1.5% | 1.5% | 0% up to 0% | source |
| Riverside | 2.5% | 2.5% | 100% up to 2.5% | source |
| Rock Creek | 1% | 1% | 100% up to 1% | source |
| Rocky River | 2% | 2% | 100% up to 1.5% | source |
| Rossford | 2.25% | 2.25% | 100% up to 2.25% | source |
| Rushville | 1% | 1% | 0% up to 0% | source |
| Russells Point | 1% | 1% | 0% up to 0% | source |
| Rutland | 1% | 1% | 75% up to 1% | source |
| Sabina | 1.5% | 1.5% | 50% up to 1.5% | source |
| Saint Clairsville | 0.75% | 0.75% | 50% up to 0.75% | source |
| Saint Paris | 1% | 1% | 0% up to 0% | source |
| Salem | 1.25% | 1.25% | 100% up to 1.25% | source |
| Salineville | 1% | 1% | 0% up to 0% | source |
| Sandusky | 1.25% | 1.25% | — | source |
| Sardinia | 1% | 1% | 0% up to 0% | source |
| Sebring | 2% | 2% | 100% up to 2% | source |
| Seven Hills | 2.5% | 2.5% | 100% up to 1.65% | source |
| Seville | 1% | 1% | 0% up to 0% | source |
| Shaker Heights | 2.25% | 2.25% | 50% up to 1% | source |
| Shawnee Hills | 2% | 2% | 100% up to 1.75% | source |
| Sheffield Lake | 2% | 2% | 50% up to 1% | source |
| Sheffield Village | 2% | 2% | 100% up to 2% | source |
| Shreve | 1% | 1% | — | source |
| Silver Lake | 2% | 2% | 100% up to 2% | source |
| Silverton | 1.25% | 1.25% | 0% up to 0% | source |
| Smithville | 1.5% | 1.5% | 100% up to 0.5% | source |
| Solon | 2% | 2% | 100% up to 2% | source |
| Somerset | 1% | 1% | 0% up to 0% | source |
| South Amherst | 1% | 1% | 100% up to 0.1% | source |
| South Bloomfield | 1% | 1% | 0% up to 0% | source |
| South Charleston | 1.25% | 1.25% | 100% up to 1.25% | source |
| South Euclid | 2% | 2% | 0% up to 0% | source |
| South Russell | 1.25% | 1.25% | 75% up to 0.94% | source |
| South Solon | 1% | 1% | 100% up to 0.5% | source |
| South Vienna | 1% | 1% | 0% up to 0% | source |
| Spencerville | 1.5% | 1.5% | 100% up to 1.5% | source |
| Springdale | 2% | 2% | 100% up to 2% | source |
| Springfield | 2.4% | 2.4% | — | source |
| St. Louisville | 1% | 1% | 0% up to 0% | source |
| Steubenville | 2% | 2% | 100% up to 2% | source |
| Stockport | 1% | 1% | 0% up to 0% | source |
| Stone Creek | 1% | 1% | 100% up to 0.75% | source |
| Stoutsville | 1% | 1% | 0% up to 0% | source |
| Stratton | 1% | 1% | 100% up to 1% | source |
| Streetsboro | 2% | 2% | 100% up to 2% | source |
| Strongsville | 2% | 2% | 75% up to 2% | source |
| Sugar Grove | 0.75% | 0.75% | 50% up to 0.75% | source |
| Sugarcreek | 1.5% | 1.5% | 100% up to 1.5% | source |
| Sunbury | 1% | 1% | 0% up to 0% | source |
| Swanton | 1.5% | 1.5% | 50% up to 1% | source |
| Sycamore | 1% | 1% | 50% up to 1% | source |
| Tallmadge | 2.25% | 2.25% | 100% up to 2.25% | source |
| Thurston | 1% | 1% | 0% up to 0% | source |
| Timberlake | 2% | 2% | 0% up to 0% | source |
| Tiro | 1% | 1% | 0% up to 0% | source |
| Toledo | 2.5% | 2.5% | — | source |
| Tontogany | 1% | 1% | 100% up to 1% | source |
| Toronto | 2% | 2% | 100% up to 2% | source |
| Tremont City | 1% | 1% | 0% up to 0% | source |
| Trenton | 1.5% | 1.5% | 100% up to 1.5% | source |
| Trimble | 1% | 1% | 0% up to 0% | source |
| Tuscarawas | 1.5% | 1.5% | 100% up to 1.5% | source |
| Twinsburg | 2% | 2% | 100% up to 2% | source |
| Uhrichsville | 2% | 2% | 100% up to 2% | source |
| Union | 1.5% | 1.5% | 100% up to 1.5% | source |
| Union City | 1% | 1% | 0% up to 0% | source |
| University Heights | 2.5% | 2.5% | 100% up to 1% | source |
| Upper Arlington | 2.5% | 2.5% | 100% up to 2.5% | source |
| Urbana | 1.4% | 1.4% | 100% up to 1% | source |
| Urbancrest | 2% | 2% | 100% up to 2% | source |
| Utica | 1.75% | 1.75% | 100% up to 0.5% | source |
| Valley View | 2% | 2% | 100% up to 2% | source |
| Vermilion | 1.5% | 1.5% | 100% up to 1% | source |
| Wadsworth | 1.4% | 1.4% | 100% up to 1% | source |
| Wakeman | 1% | 1% | 0% up to 0% | source |
| Walton Hills | 2.5% | 2.5% | 100% up to 2.5% | source |
| Warren | 2.5% | 2.5% | — | source |
| Warrensville Heights | 2.6% | 2.6% | 50% up to 2.6% | source |
| Warsaw | 1% | 1% | 0% up to 0% | source |
| Washingtonville | 1% | 1% | 0% up to 0% | source |
| Waterville | 2% | 2% | 100% up to 1.5% | source |
| Wayne Lakes | 1% | 1% | 0% up to 0% | source |
| Waynesfield | 1% | 1% | 100% up to 1% | source |
| Waynesville | 0.75% | 0.75% | 0% up to 0% | source |
| Wellington | 1.75% | 1.75% | 100% up to 1.75% | source |
| Wellston | 1% | 1% | 100% up to 1% | source |
| Wellsville | 1.5% | 1.5% | 50% up to 1.5% | source |
| West Alexandria | 1% | 1% | 100% up to 0.5% | source |
| West Elkton | 1% | 1% | 100% up to 1% | source |
| West Lafayette | 1.5% | 1.5% | 100% up to 0.75% | source |
| West Liberty | 1% | 1% | 100% up to 0.5% | source |
| West Mansfield | 1% | 1% | 0% up to 0% | source |
| West Milton | 1.5% | 1.5% | 0% up to 0% | source |
| West Salem | 1% | 1% | 0% up to 0% | source |
| West Unity | 1.5% | 1.5% | 100% up to 1.5% | source |
| Westlake | 1.5% | 1.5% | 100% up to 1.5% | source |
| Weston | 1% | 1% | 0% up to 0% | source |
| Whitehouse | 1.5% | 1.5% | 100% up to 0.75% | source |
| Wickliffe | 2% | 2% | 100% up to 2% | source |
| Williamsburg | 1% | 1% | 100% up to 1% | source |
| Williamsport | 0.5% | 0.5% | 0% up to 0% | source |
| Willoughby | 2% | 2% | 100% up to 2% | source |
| Willoughby Hills | 2% | 2% | 100% up to 1.5% | source |
| Willowick | 2% | 2% | 87.5% up to 2% | source |
| Willshire | 1% | 1% | 0% up to 0% | source |
| Windham | 1.5% | 1.5% | 100% up to 0.5% | source |
| Wintersville | 1% | 1% | 100% up to 1% | source |
| Woodlawn | 2.3% | 2.3% | 100% up to 2.3% | source |
| Woodmere | 2.5% | 2.5% | 100% up to 2.5% | source |
| Woodsfield | 1% | 1% | 100% up to 1% | source |
| Woodstock | 1% | 1% | 0% up to 0% | source |
| Worthington | 2.5% | 2.5% | 100% up to 2.5% | source |
| Xenia | 2.25% | 2.25% | 100% up to 1.5% | source |
| Yellow Springs | 1.5% | 1.5% | 50% up to 1.5% | source |
| Youngstown | 2.75% | 2.75% | 100% up to 2.75% | source |
| Zanesville | 1.9% | 1.9% | — | source |
Resident rates apply to the base shown above; bracketed localities show the top rate. Credit is what a resident who pays tax to another municipality can claim against the home rate.
FAQ
How many Ohio jurisdictions have a local income tax?
466 in 2026, with resident rates from 0.5% to 3%. Anywhere else in Ohio, no local income tax is withheld.
What income does Ohio local income tax apply to?
Medicare wages. 401(k) deferrals stay in the base; only Section 125 health premiums come out first.
Do non-residents who work in a Ohio city pay it?
Yes, at the non-resident rate shown, on wages earned in the city. Residents who work elsewhere get a credit for tax paid to the work location, up to the limit shown.