{ "dataset": "local-income-tax-rates", "title": "Local income tax on wages, 2026", "taxYear": 2026, "inForceFrom": "2026-07-01", "schoolDistrictTaxYear": 2026, "refreshSeconds": 21600, "counts": { "jurisdictions": 333, "localities": 119, "schoolDistricts": 214, "states": 7, "byLevy": { "city": 95, "county": 9, "borough": 6, "township": 9, "school district": 214 }, "byState": { "OH": 231, "PA": 39, "MI": 40, "NY": 1, "IN": 8, "KY": 13, "MO": 1 }, "flat": 332, "graduated": 1, "byBase": { "gross-wages": 138, "federal-agi": 40, "state-taxable-income": 155 }, "taxesPretaxRetirement": 69, "cited": 333, "sourceVerified": 0 }, "rateRangePercent": { "low": 0.25, "high": 3.735 }, "localities": [ { "id": "oh-cincinnati", "state": "OH", "name": "Cincinnati", "levy": "city", "label": "Cincinnati's 1.8% city income tax", "ratePercent": 1.8, "topRatePercent": 1.8, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "inForceFrom": "2020-10-02", "source": { "publisher": "City of Cincinnati, Income Taxes", "url": "https://www.cincinnati-oh.gov/finance/income-taxes/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-cincinnati" }, { "id": "oh-cleveland", "state": "OH", "name": "Cleveland", "levy": "city", "label": "Cleveland's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "Central Collection Agency (CCA), municipal tax rates", "url": "https://www.ccaohio.gov/taxrates" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-cleveland" }, { "id": "oh-columbus", "state": "OH", "name": "Columbus", "levy": "city", "label": "Columbus's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "Columbus City Auditor, Income Tax Division", "url": "https://www.columbus.gov/Government/City-Auditor/Income-Tax-Division/General-Income-Tax-Information" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-columbus" }, { "id": "pa-philadelphia", "state": "PA", "name": "Philadelphia (I live in the city)", "levy": "city", "label": "Philadelphia's 3.735% resident Wage Tax", "ratePercent": 3.735, "topRatePercent": 3.735, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Philadelphia's Wage Tax is charged on gross compensation, so there is no deduction and a 401(k) contribution does not reduce it — the same rule that makes Pennsylvania tax deferrals. Residents pay this rate wherever they work. The city's income-based refund for low earners is not included.", "inForceFrom": "2026-07-01", "source": { "publisher": "City of Philadelphia, Wage Tax (employers)", "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-philadelphia" }, { "id": "pa-philadelphia-nonresident", "state": "PA", "name": "Philadelphia (I work there, live outside)", "levy": "city", "label": "Philadelphia's 3.425% non-resident Wage Tax", "ratePercent": 3.425, "topRatePercent": 3.425, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Philadelphia's Wage Tax is charged on gross compensation, so there is no deduction and a 401(k) contribution does not reduce it. This is the non-resident rate, for work done in the city by someone living outside it; the days you work outside Philadelphia are not taxable and are not deducted here.", "inForceFrom": "2026-07-01", "source": { "publisher": "City of Philadelphia, Wage Tax (employers)", "url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-philadelphia-nonresident" }, { "id": "mi-detroit", "state": "MI", "name": "Detroit (I live in the city)", "levy": "city", "label": "Detroit's 2.4% resident income tax", "ratePercent": 2.4, "topRatePercent": 2.4, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Detroit's resident tax starts from your federal AGI, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Extra exemptions for being 65 or over or blind, and the credit for tax paid to another Michigan city, are not included. Your employer withholds on gross pay less the exemptions, so what leaves each paycheck can be more than the return finally asks for. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 1.2%.", "source": { "publisher": "Michigan Department of Treasury, 2026 City of Detroit Income Tax Withholding Guide (Form 5469)", "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-Withholding/TY2026/5469_ty2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-detroit" }, { "id": "ny-new-york-city", "state": "NY", "name": "New York City (I live in the city)", "levy": "city", "label": "New York City's four resident brackets, 3.078% to 3.876%", "schedule": { "single": [ { "over": 0, "ratePercent": 3.078 }, { "over": 12000, "ratePercent": 3.762 }, { "over": 25000, "ratePercent": 3.819 }, { "over": 50000, "ratePercent": 3.876 } ], "married": [ { "over": 0, "ratePercent": 3.078 }, { "over": 21600, "ratePercent": 3.762 }, { "over": 45000, "ratePercent": 3.819 }, { "over": 90000, "ratePercent": 3.876 } ], "hoh": [ { "over": 0, "ratePercent": 3.078 }, { "over": 14400, "ratePercent": 3.762 }, { "over": 30000, "ratePercent": 3.819 }, { "over": 60000, "ratePercent": 3.876 } ], "mfs": [ { "over": 0, "ratePercent": 3.078 }, { "over": 12000, "ratePercent": 3.762 }, { "over": 25000, "ratePercent": 3.819 }, { "over": 50000, "ratePercent": 3.876 } ] }, "topRatePercent": 3.876, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "NY", "taxesPretaxRetirement": false }, "note": "New York City's resident tax is charged on your New York State taxable income, so the state's standard deduction comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. It is a resident tax: the city's lines on Form IT-201 are for full-year city residents, and a part-year resident prorates it on Form IT-360.1, which is not modelled here. Dependent exemptions, the city's household credit and its school tax credit are left out, so most filers owe a little less than this. Below $65,000 of taxable income the state says to read the answer off its own NYC tax table, whose figures are this schedule applied to the middle of each $50 band, so a table answer can differ from this one by a dollar or two. Yonkers residents pay a surcharge instead, which is not modelled here.", "source": { "publisher": "New York State Department of Taxation and Finance — Form IT-201-I, New York City tax rate schedule", "url": "https://www.tax.ny.gov/forms/current-forms/it/it201i.htm" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NY&wages=75000&locality=ny-new-york-city" }, { "id": "in-marion", "state": "IN", "name": "Indianapolis (Marion County)", "levy": "county", "label": "Marion County's 2.02% income tax", "ratePercent": 2.02, "topRatePercent": 2.02, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-marion" }, { "id": "in-allen", "state": "IN", "name": "Fort Wayne (Allen County)", "levy": "county", "label": "Allen County's 1.59% income tax", "ratePercent": 1.59, "topRatePercent": 1.59, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-allen" }, { "id": "in-lake", "state": "IN", "name": "Gary and Hammond (Lake County)", "levy": "county", "label": "Lake County's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-lake" }, { "id": "in-hamilton", "state": "IN", "name": "Carmel and Fishers (Hamilton County)", "levy": "county", "label": "Hamilton County's 1.1% income tax", "ratePercent": 1.1, "topRatePercent": 1.1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-hamilton" }, { "id": "in-st-joseph", "state": "IN", "name": "South Bend (St. Joseph County)", "levy": "county", "label": "St. Joseph County's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-st-joseph" }, { "id": "in-vanderburgh", "state": "IN", "name": "Evansville (Vanderburgh County)", "levy": "county", "label": "Vanderburgh County's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-vanderburgh" }, { "id": "in-tippecanoe", "state": "IN", "name": "Lafayette (Tippecanoe County)", "levy": "county", "label": "Tippecanoe County's 1.28% income tax", "ratePercent": 1.28, "topRatePercent": 1.28, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-tippecanoe" }, { "id": "in-monroe", "state": "IN", "name": "Bloomington (Monroe County)", "levy": "county", "label": "Monroe County's 2.14% income tax", "ratePercent": 2.14, "topRatePercent": 2.14, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "IN", "taxesPretaxRetirement": false }, "note": "Indiana's county tax is charged on the same Indiana taxable income the state taxes, so the state's $1,000 personal exemption ($2,000 filing jointly) comes off first and — unlike Philadelphia and Ohio's cities — a 401(k) contribution reduces it. The rate is the county you lived in on 1 January, not the one you work in: if you live in another Indiana county you owe that county's rate instead, and only someone living outside Indiana pays the rate of the county they work in. Indiana's $1,500 dependent exemptions are not included, so a filer with children owes a little less than this.", "inForceFrom": "2026-01-01", "source": { "publisher": "Indiana Department of Revenue — Departmental Notice #1, county tax rates effective Jan. 1, 2026", "url": "https://www.in.gov/dor/files/dn01.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000&locality=in-monroe" }, { "id": "ky-louisville", "state": "KY", "name": "Louisville (I live in Jefferson County)", "levy": "city", "label": "Louisville Metro's 2.2% occupational license tax", "ratePercent": 2.2, "topRatePercent": 2.2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Louisville Metro's occupational license tax is charged on gross compensation for work done in Jefferson County, so there is no deduction, no exemption, and — like Philadelphia and Ohio's cities — a 401(k) contribution does not reduce it. This is the resident rate, and 0.75% of it is the school boards tax a resident pays and a non-resident does not. Louisville Metro is all of Jefferson County, so living anywhere in the county is living in it. The tax follows the work: days you spend working outside the county are not taxable and are not deducted here.", "source": { "publisher": "Louisville Metro Revenue Commission — Occupational License Tax Regulations §1.02, §1.05", "url": "https://louisvilleky.gov/sites/default/files/2021-12/regulations-signed.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-louisville" }, { "id": "ky-louisville-nonresident", "state": "KY", "name": "Louisville (I work there, live outside)", "levy": "city", "label": "Louisville Metro's 1.45% non-resident occupational license tax", "ratePercent": 1.45, "topRatePercent": 1.45, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Louisville Metro's occupational license tax is charged on gross compensation for work done in Jefferson County, so there is no deduction, no exemption, and — like Philadelphia and Ohio's cities — a 401(k) contribution does not reduce it. This is the non-resident rate, for work done in Jefferson County by someone living outside it: Metro Government's 1.25% and transit's 0.2%, without the 0.75% school boards tax residents pay. The days you work outside the county are not taxable and are not deducted here, and the city or county you do live in may charge its own occupational tax, which is not included.", "source": { "publisher": "Louisville Metro Revenue Commission — Occupational License Tax Regulations §1.02, §1.05", "url": "https://louisvilleky.gov/sites/default/files/2021-12/regulations-signed.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-louisville-nonresident" }, { "id": "ky-lexington", "state": "KY", "name": "Lexington (I live in Fayette County)", "levy": "city", "label": "Lexington-Fayette's 2.75% occupational license fee", "ratePercent": 2.75, "topRatePercent": 2.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Lexington's occupational license fee is charged on gross compensation for work done in Fayette County, so there is no deduction, no exemption, and — like Louisville, Philadelphia and Ohio's cities — a 401(k) contribution does not reduce it. This is the resident rate: the Urban County Government's 2.25% plus the 0.5% occupational license tax the Fayette County Board of Education charges residents and not commuters. Lexington is merged with Fayette County, so living anywhere in the county is living in it. The tax follows the work: days you spend working outside the county are not taxable and are not deducted here, and neither is the $3,000 the city deducts for an employee aged 65 or over, which is claimed by refund after the year ends rather than withheld.", "source": { "publisher": "Lexington-Fayette Urban County Government, Division of Revenue — License Fee Regulations, Regulation 13-4 §2.1–2.2", "url": "https://content.lexingtonky.gov/sites/default/files/migrated-files/sites/default/files/2016-08/License%2520Fee%2520Regulations.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-lexington" }, { "id": "ky-lexington-nonresident", "state": "KY", "name": "Lexington (I work there, live outside)", "levy": "city", "label": "Lexington-Fayette's 2.25% non-resident occupational license fee", "ratePercent": 2.25, "topRatePercent": 2.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Lexington's occupational license fee is charged on gross compensation for work done in Fayette County, so there is no deduction, no exemption, and — like Louisville, Philadelphia and Ohio's cities — a 401(k) contribution does not reduce it. This is the non-resident rate, for work done in Fayette County by someone living outside it: the Urban County Government's 2.25%, without the 0.5% school tax that the county's own residents pay. The days you work outside the county are not taxable and are not deducted here, and the city or county you do live in may charge its own occupational tax, which is not included.", "source": { "publisher": "Lexington-Fayette Urban County Government, Division of Revenue — License Fee Regulations, Regulation 13-4 §2.1–2.2", "url": "https://content.lexingtonky.gov/sites/default/files/migrated-files/sites/default/files/2016-08/License%2520Fee%2520Regulations.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-lexington-nonresident" }, { "id": "mi-detroit-nonresident", "state": "MI", "name": "Detroit (I work there, live outside)", "levy": "city", "label": "Detroit's 1.2% non-resident income tax", "ratePercent": 1.2, "topRatePercent": 1.2, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Detroit by someone living outside it. It starts from your W-2 box 1 wages, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on Form 5121. Your employer withholds only if Detroit is your predominant place of employment, so a smaller share of your work there can still leave a return to file. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "Michigan Department of Treasury, 2026 City of Detroit Income Tax Withholding Guide (Form 5469)", "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-Withholding/TY2026/5469_ty2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-detroit-nonresident" }, { "id": "mi-grand-rapids", "state": "MI", "name": "Grand Rapids (I live in the city)", "levy": "city", "label": "Grand Rapids' 1.5% city income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Grand Rapids taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Extra exemptions for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.75%.", "inForceFrom": "2010-07-01", "source": { "publisher": "City of Grand Rapids, Income Tax Guide for Withholders, and the 2025 GR-1040 instructions", "url": "https://www.grandrapidsmi.gov/departments/fiscal-services/income-tax/employers-and-withholders/income-tax-guide-for-withholders/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-grand-rapids" }, { "id": "mi-grand-rapids-nonresident", "state": "MI", "name": "Grand Rapids (I work there, live outside)", "levy": "city", "label": "Grand Rapids' 0.75% non-resident income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Grand Rapids by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the city's wage allocation schedule. The city you do live in may charge its own income tax, which is not included.", "inForceFrom": "2010-07-01", "source": { "publisher": "City of Grand Rapids, Income Tax Guide for Withholders, and the 2025 GR-1040 instructions", "url": "https://www.grandrapidsmi.gov/departments/fiscal-services/income-tax/employers-and-withholders/income-tax-guide-for-withholders/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-grand-rapids-nonresident" }, { "id": "mi-lansing", "state": "MI", "name": "Lansing (I live in the city)", "levy": "city", "label": "Lansing's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Lansing taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Extra exemptions for being 65 or over, blind, deaf, paralysed or permanently disabled, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Lansing Income Tax Division, 2025 Form L-1040 instructions", "url": "https://www.lansingmi.gov/income-tax-forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-lansing" }, { "id": "mi-lansing-nonresident", "state": "MI", "name": "Lansing (I work there, live outside)", "levy": "city", "label": "Lansing's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Lansing by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the excludible wages schedule. A Lansing resident who works elsewhere and is withheld for that city also pays this lower rate to Lansing. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Lansing Income Tax Division, 2025 Form L-1040 instructions", "url": "https://www.lansingmi.gov/income-tax-forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-lansing-nonresident" }, { "id": "mi-flint", "state": "MI", "name": "Flint (I live in the city)", "levy": "city", "label": "Flint's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Flint taxes the wages your federal return reports — box 1 of your W-2 — so, unlike Philadelphia and Ohio's cities, a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Extra exemptions for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Flint Income Tax Department, 2025 Form F-1040 instructions", "url": "https://www.cityofflint.com/wp-content/uploads/2026/01/2025-F-1040-Instructions.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-flint" }, { "id": "mi-flint-nonresident", "state": "MI", "name": "Flint (I work there, live outside)", "levy": "city", "label": "Flint's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Flint by someone living outside it. It starts from the wages your federal return reports — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the wages and excludible wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Flint Income Tax Department, 2025 Form F-1040 instructions", "url": "https://www.cityofflint.com/wp-content/uploads/2026/01/2025-F-1040-Instructions.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-flint-nonresident" }, { "id": "mi-pontiac", "state": "MI", "name": "Pontiac (I live in the city)", "levy": "city", "label": "Pontiac's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Pontiac taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. The extra exemption for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Pontiac Income Tax Division, 2025 Form P-1040 instructions", "url": "https://www.pontiac.mi.us/departments/finance/income_tax/tax_forms.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-pontiac" }, { "id": "mi-pontiac-nonresident", "state": "MI", "name": "Pontiac (I work there, live outside)", "levy": "city", "label": "Pontiac's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Pontiac by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Pontiac Income Tax Division, 2025 Form P-1040 instructions", "url": "https://www.pontiac.mi.us/departments/finance/income_tax/tax_forms.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-pontiac-nonresident" }, { "id": "mi-east-lansing", "state": "MI", "name": "East Lansing (I live in the city)", "levy": "city", "label": "East Lansing's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "East Lansing taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Someone claimed as a dependent on another person's return whose adjusted gross income is under $5,000 owes the city nothing at all, which this figure does not apply, and the credit a resident gets for tax paid to another Michigan city is not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of East Lansing, 2025 Form EL-1040 and its 2025 instructions", "url": "https://www.cityofeastlansing.com/1915/Income-Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-east-lansing" }, { "id": "mi-east-lansing-nonresident", "state": "MI", "name": "East Lansing (I work there, live outside)", "levy": "city", "label": "East Lansing's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in East Lansing by someone living outside it — the rate most of Michigan State University's staff pay. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of East Lansing, 2025 Form EL-1040 and its 2025 instructions", "url": "https://www.cityofeastlansing.com/1915/Income-Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-east-lansing-nonresident" }, { "id": "mi-battle-creek", "state": "MI", "name": "Battle Creek (I live in the city)", "levy": "city", "label": "Battle Creek's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "Battle Creek taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption. That is $150 more than the other Michigan cities here allow: the ordinance fixes the rate and leaves the exemption to the city. The extra exemption for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Battle Creek Income Tax Department, 2025 Form BC-1040 and its instructions", "url": "https://battlecreekmi.gov/403/Income-Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-battle-creek" }, { "id": "mi-battle-creek-nonresident", "state": "MI", "name": "Battle Creek (I work there, live outside)", "levy": "city", "label": "Battle Creek's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Battle Creek by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption — the city's own figure, $150 above its neighbours'. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the excluded wages and tax withheld schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Battle Creek Income Tax Department, 2025 Form BC-1040 and its instructions", "url": "https://battlecreekmi.gov/403/Income-Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-battle-creek-nonresident" }, { "id": "mi-saginaw", "state": "MI", "name": "Saginaw (I live in the city)", "levy": "city", "label": "Saginaw's 1.5% city income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "Saginaw taxes the wages your federal return reports, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption. The rate is half again the ordinance's 1% ceiling, which the legislature allowed a handful of Michigan cities. The extra exemption for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.75%.", "source": { "publisher": "City of Saginaw Income Tax Office, 2025 Form S-1040 and its instructions", "url": "https://www.saginaw-mi.com/463/Individual-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-saginaw" }, { "id": "mi-saginaw-nonresident", "state": "MI", "name": "Saginaw (I work there, live outside)", "levy": "city", "label": "Saginaw's 0.75% non-resident income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Saginaw by someone living outside it. It starts from the wages your federal return reports, so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Saginaw Income Tax Office, 2025 Form S-1040 and its instructions", "url": "https://www.saginaw-mi.com/463/Individual-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-saginaw-nonresident" }, { "id": "mi-highland-park", "state": "MI", "name": "Highland Park (I live in the city)", "levy": "city", "label": "Highland Park's 2% city income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Highland Park taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. At 2% this is the highest city rate here after Detroit's, double the ordinance's ceiling, on an allowance no bigger than its neighbours'. The extra exemption for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 1%.", "source": { "publisher": "City of Highland Park Income Tax Department, 2025 Form HP-1040 booklet", "url": "https://www.highlandparkmi.gov/Services/Income-Tax" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-highland-park" }, { "id": "mi-highland-park-nonresident", "state": "MI", "name": "Highland Park (I work there, live outside)", "levy": "city", "label": "Highland Park's 1% non-resident income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Highland Park by someone living outside it — and at 1% it is what a resident of most other Michigan cities pays at home. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the wage allocation schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Highland Park Income Tax Department, 2025 Form HP-1040 booklet", "url": "https://www.highlandparkmi.gov/Services/Income-Tax" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-highland-park-nonresident" }, { "id": "mi-muskegon", "state": "MI", "name": "Muskegon (I live in the city)", "levy": "city", "label": "Muskegon's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Muskegon taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Muskegon gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over, blind, deaf or disabled, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Muskegon Income Tax Department, 2025 Form CF-M1040 and its instructions", "url": "https://muskegon-mi.gov/city-services/finance-administrative/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-muskegon" }, { "id": "mi-muskegon-nonresident", "state": "MI", "name": "Muskegon (I work there, live outside)", "levy": "city", "label": "Muskegon's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Muskegon by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on the excluded wages schedule — which the city warns is not a matter of choosing to work from home. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Muskegon Income Tax Department, 2025 Form CF-M1040 and its instructions", "url": "https://muskegon-mi.gov/city-services/finance-administrative/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-muskegon-nonresident" }, { "id": "mi-big-rapids", "state": "MI", "name": "Big Rapids (I live in the city)", "levy": "city", "label": "Big Rapids' 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Big Rapids taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Someone claimed as a dependent on another person's Big Rapids return gets no exemption of their own, which this figure does not apply, and neither is the credit a resident gets for tax paid to another Michigan city. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Big Rapids Income Tax Department, 2024 Form BR-1040 instructions", "url": "https://www.cityofbr.org/government/documents/index.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-big-rapids" }, { "id": "mi-big-rapids-nonresident", "state": "MI", "name": "Big Rapids (I work there, live outside)", "levy": "city", "label": "Big Rapids' 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Big Rapids by someone living outside it — the rate most of Ferris State University's staff pay. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its wages and excludible wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Big Rapids Income Tax Department, 2024 Form BR-1040 instructions", "url": "https://www.cityofbr.org/government/documents/index.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-big-rapids-nonresident" }, { "id": "mi-walker", "state": "MI", "name": "Walker (I live in the city)", "levy": "city", "label": "Walker's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Walker taxes the wages in box 1 of your W-2, so — unlike Philadelphia and Ohio's cities — a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Walker gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over or legally blind, and the credit a resident gets for tax paid to another Michigan city, are not included — which matters here, because Walker borders Grand Rapids and its 1.5% non-resident rate. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Walker Income Tax Department, 2024 Forms W-1040R and W-1040NR and their instructions", "url": "https://www.walker.city/319/Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-walker" }, { "id": "mi-walker-nonresident", "state": "MI", "name": "Walker (I work there, live outside)", "levy": "city", "label": "Walker's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Walker by someone living outside it. It starts from your W-2 box 1 wages, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and Schedule 4 of the non-resident return apportions them by days — for days worked from home the city also asks for form W-COV, a letter from your employer and a work log. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Walker Income Tax Department, 2024 Forms W-1040R and W-1040NR and their instructions", "url": "https://www.walker.city/319/Tax-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-walker-nonresident" }, { "id": "mi-hamtramck", "state": "MI", "name": "Hamtramck (I live in the city)", "levy": "city", "label": "Hamtramck's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Hamtramck is its own city, not part of Detroit, and taxes the wages reported on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Hamtramck gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over or blind are not included, and neither is the credit a resident gets for tax paid to another Michigan city — Detroit's 1.2% commuter rate, for most people who live here and work there. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Hamtramck Income Tax Department, 2025 Form H-1040 booklet", "url": "https://hamtramckcity.gov/departments/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-hamtramck" }, { "id": "mi-hamtramck-nonresident", "state": "MI", "name": "Hamtramck (I work there, live outside)", "levy": "city", "label": "Hamtramck's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Hamtramck by someone living outside it. It starts from the wages on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule, which asks for the address of the work station outside the city. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Hamtramck Income Tax Department, 2025 Form H-1040 booklet", "url": "https://hamtramckcity.gov/departments/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-hamtramck-nonresident" }, { "id": "mi-muskegon-heights", "state": "MI", "name": "Muskegon Heights (I live in the city)", "levy": "city", "label": "Muskegon Heights' 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Muskegon Heights is a separate city from Muskegon, with its own return, and it taxes the wages reported on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Muskegon Heights gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Muskegon Heights Income Tax Division, 2025 Form MH-1040 booklet", "url": "https://muskegonheights.us/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-muskegon-heights" }, { "id": "mi-muskegon-heights-nonresident", "state": "MI", "name": "Muskegon Heights (I work there, live outside)", "levy": "city", "label": "Muskegon Heights' 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Muskegon Heights by someone living outside it — including someone living in Muskegon, which is a different city with a tax of its own. It starts from the wages on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Muskegon Heights Income Tax Division, 2025 Form MH-1040 booklet", "url": "https://muskegonheights.us/income-tax/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-muskegon-heights-nonresident" }, { "id": "mi-portland", "state": "MI", "name": "Portland (I live in the city)", "levy": "city", "label": "Portland's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 1000, "taxesPretaxRetirement": false }, "note": "This is Portland, Michigan — a city in Ionia County, not Portland, Oregon, which has no city income tax of this kind. It taxes the wages reported on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $1,000 a year comes off for each personal and dependency exemption, the largest allowance of any Michigan city Far Better Off models. Portland gives everyone that exemption, even someone claimed as a dependent on another person's return. The credit a resident gets for tax paid to another Michigan city is not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Portland Income Tax Department, 2025 Form P-1040 and its instructions", "url": "https://www.portland-michigan.org/153/Income-Tax-Office" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-portland" }, { "id": "mi-portland-nonresident", "state": "MI", "name": "Portland (I work there, live outside)", "levy": "city", "label": "Portland's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 1000, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Portland, Michigan by someone living outside it. It starts from the wages on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $1,000 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Portland Income Tax Department, 2025 Form P-1040 and its instructions", "url": "https://www.portland-michigan.org/153/Income-Tax-Office" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-portland-nonresident" }, { "id": "mi-benton-harbor", "state": "MI", "name": "Benton Harbor (I live in the city)", "levy": "city", "label": "Benton Harbor's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "Benton Harbor taxes the wages reported on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption, the same allowance Battle Creek and Saginaw give. The extra exemptions it allows for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Benton Harbor Income Tax Department, Form CF-1040 booklet and general instructions", "url": "https://www.bhcity.us/pview.aspx?id=55010&catid=292" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-benton-harbor" }, { "id": "mi-benton-harbor-nonresident", "state": "MI", "name": "Benton Harbor (I work there, live outside)", "levy": "city", "label": "Benton Harbor's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Benton Harbor by someone living outside it — including someone living in St. Joseph across the river, which levies no income tax. It starts from the wages on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Benton Harbor Income Tax Department, Form CF-1040 booklet and general instructions", "url": "https://www.bhcity.us/pview.aspx?id=55010&catid=292" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-benton-harbor-nonresident" }, { "id": "mi-albion", "state": "MI", "name": "Albion (I live in the city)", "levy": "city", "label": "Albion's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Albion taxes the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Albion gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Albion Income Tax Department, 2025 Form AL-1040 booklet", "url": "https://www.cityofalbionmi.gov/departments/finance_and_treasury/income_tax/income_tax_forms.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-albion" }, { "id": "mi-albion-nonresident", "state": "MI", "name": "Albion (I work there, live outside)", "levy": "city", "label": "Albion's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Albion by someone living outside it. It starts from the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Albion Income Tax Department, 2025 Form AL-1040 booklet", "url": "https://www.cityofalbionmi.gov/departments/finance_and_treasury/income_tax/income_tax_forms.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-albion-nonresident" }, { "id": "mi-ionia", "state": "MI", "name": "Ionia (I live in the city)", "levy": "city", "label": "Ionia's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 700, "taxesPretaxRetirement": false }, "note": "Ionia taxes the wages reported on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $700 a year comes off for each personal and dependency exemption, an allowance no other Michigan city here charges. Ionia gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over or blind, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Ionia Income Tax Division, 2025 Form I-1040 and its instructions", "url": "https://www.cityofionia.org/229/City-Income-Tax" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-ionia" }, { "id": "mi-ionia-nonresident", "state": "MI", "name": "Ionia (I work there, live outside)", "levy": "city", "label": "Ionia's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 700, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Ionia by someone living outside it. It starts from the wages on your federal return — box 1 of your W-2 — so a 401(k) contribution does reduce it, and $700 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Ionia Income Tax Division, 2025 Form I-1040 and its instructions", "url": "https://www.cityofionia.org/229/City-Income-Tax" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-ionia-nonresident" }, { "id": "mi-lapeer", "state": "MI", "name": "Lapeer (I live in the city)", "levy": "city", "label": "Lapeer's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "Lapeer taxes the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Lapeer gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over, blind, deaf or disabled, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Lapeer Income Tax Department, 2025 Form L-1040 and its resident instructions", "url": "https://www.ci.lapeer.mi.us/forms/income_tax.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-lapeer" }, { "id": "mi-lapeer-nonresident", "state": "MI", "name": "Lapeer (I work there, live outside)", "levy": "city", "label": "Lapeer's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 600, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Lapeer by someone living outside it. It starts from the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $600 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its wage allocation schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Lapeer Income Tax Department, 2025 Form L-1040 and its resident instructions", "url": "https://www.ci.lapeer.mi.us/forms/income_tax.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-lapeer-nonresident" }, { "id": "mi-springfield", "state": "MI", "name": "Springfield (I live in the city)", "levy": "city", "label": "Springfield's 1% city income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "Springfield taxes the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption — the same allowance neighbouring Battle Creek gives. Springfield gives everyone that exemption, even someone claimed as a dependent on another person's return. The extra exemptions it allows for being 65 or over, blind or disabled, and the credit a resident gets for tax paid to another Michigan city, are not included. Residents pay this rate wherever they work; someone who works in the city and lives outside it pays 0.5%.", "source": { "publisher": "City of Springfield Income Tax Department, 2025 SF-1040 resident and non-resident booklets", "url": "https://www.springfieldmich.com/departments/document_center.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-springfield" }, { "id": "mi-springfield-nonresident", "state": "MI", "name": "Springfield (I work there, live outside)", "levy": "city", "label": "Springfield's 0.5% non-resident income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "federal-agi", "description": "The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it.", "exemptionAmount": 750, "taxesPretaxRetirement": false }, "note": "This is the non-resident rate, for work done in Springfield by someone living outside it. It starts from the wages in box 1 of your W-2, so a 401(k) contribution does reduce it, and $750 a year comes off for each personal and dependency exemption. Only the days you work inside the city are taxable; this figure assumes all of them are, and the return apportions them on its excluded wages schedule. The city you do live in may charge its own income tax, which is not included.", "source": { "publisher": "City of Springfield Income Tax Department, 2025 SF-1040 resident and non-resident booklets", "url": "https://www.springfieldmich.com/departments/document_center.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000&locality=mi-springfield-nonresident" }, { "id": "pa-pittsburgh", "state": "PA", "name": "Pittsburgh (I live in the city)", "levy": "city", "label": "Pittsburgh's 3% resident earned income tax", "ratePercent": 3, "topRatePercent": 3, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-pittsburgh" }, { "id": "pa-pittsburgh-nonresident", "state": "PA", "name": "Pittsburgh (I work there, live outside)", "levy": "city", "label": "Pittsburgh's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-pittsburgh-nonresident" }, { "id": "pa-allentown", "state": "PA", "name": "Allentown (I live in the city)", "levy": "city", "label": "Allentown's 1.975% resident earned income tax", "ratePercent": 1.975, "topRatePercent": 1.975, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-allentown" }, { "id": "pa-allentown-nonresident", "state": "PA", "name": "Allentown (I work there, live outside)", "levy": "city", "label": "Allentown's 1.28% non-resident earned income tax", "ratePercent": 1.28, "topRatePercent": 1.28, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-allentown-nonresident" }, { "id": "pa-reading", "state": "PA", "name": "Reading (I live in the city)", "levy": "city", "label": "Reading's 3.6% resident earned income tax", "ratePercent": 3.6, "topRatePercent": 3.6, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-reading" }, { "id": "pa-reading-nonresident", "state": "PA", "name": "Reading (I work there, live outside)", "levy": "city", "label": "Reading's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-reading-nonresident" }, { "id": "pa-erie", "state": "PA", "name": "Erie (I live in the city)", "levy": "city", "label": "Erie's 1.65% resident earned income tax", "ratePercent": 1.65, "topRatePercent": 1.65, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-erie" }, { "id": "pa-erie-nonresident", "state": "PA", "name": "Erie (I work there, live outside)", "levy": "city", "label": "Erie's 1.65% non-resident earned income tax", "ratePercent": 1.65, "topRatePercent": 1.65, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-erie-nonresident" }, { "id": "pa-scranton", "state": "PA", "name": "Scranton (I live in the city)", "levy": "city", "label": "Scranton's 3.4% resident earned income tax", "ratePercent": 3.4, "topRatePercent": 3.4, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-scranton" }, { "id": "pa-scranton-nonresident", "state": "PA", "name": "Scranton (I work there, live outside)", "levy": "city", "label": "Scranton's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-scranton-nonresident" }, { "id": "pa-bethlehem", "state": "PA", "name": "Bethlehem (I live in the city)", "levy": "city", "label": "Bethlehem's 1% resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-bethlehem" }, { "id": "pa-bethlehem-nonresident", "state": "PA", "name": "Bethlehem (I work there, live outside)", "levy": "city", "label": "Bethlehem's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-bethlehem-nonresident" }, { "id": "pa-lancaster", "state": "PA", "name": "Lancaster (I live in the city)", "levy": "city", "label": "Lancaster's 1.6% resident earned income tax", "ratePercent": 1.6, "topRatePercent": 1.6, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-lancaster" }, { "id": "pa-lancaster-nonresident", "state": "PA", "name": "Lancaster (I work there, live outside)", "levy": "city", "label": "Lancaster's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-lancaster-nonresident" }, { "id": "pa-harrisburg", "state": "PA", "name": "Harrisburg (I live in the city)", "levy": "city", "label": "Harrisburg's 2% resident earned income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-harrisburg" }, { "id": "pa-harrisburg-nonresident", "state": "PA", "name": "Harrisburg (I work there, live outside)", "levy": "city", "label": "Harrisburg's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-harrisburg-nonresident" }, { "id": "pa-altoona", "state": "PA", "name": "Altoona (I live in the city)", "levy": "city", "label": "Altoona's 1.7% resident earned income tax", "ratePercent": 1.7, "topRatePercent": 1.7, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-altoona" }, { "id": "pa-altoona-nonresident", "state": "PA", "name": "Altoona (I work there, live outside)", "levy": "city", "label": "Altoona's 1.4% non-resident earned income tax", "ratePercent": 1.4, "topRatePercent": 1.4, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-altoona-nonresident" }, { "id": "pa-york", "state": "PA", "name": "York (I live in the city)", "levy": "city", "label": "York's 1.25% resident earned income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-york" }, { "id": "pa-york-nonresident", "state": "PA", "name": "York (I work there, live outside)", "levy": "city", "label": "York's 1.25% non-resident earned income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-york-nonresident" }, { "id": "pa-wilkes-barre", "state": "PA", "name": "Wilkes-Barre (I live in the city)", "levy": "city", "label": "Wilkes-Barre's 3% resident earned income tax", "ratePercent": 3, "topRatePercent": 3, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-wilkes-barre" }, { "id": "pa-wilkes-barre-nonresident", "state": "PA", "name": "Wilkes-Barre (I work there, live outside)", "levy": "city", "label": "Wilkes-Barre's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-wilkes-barre-nonresident" }, { "id": "pa-state-college", "state": "PA", "name": "State College Borough (I live in the borough)", "levy": "borough", "label": "State College Borough's 2.25% resident earned income tax", "ratePercent": 2.25, "topRatePercent": 2.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-state-college" }, { "id": "pa-state-college-nonresident", "state": "PA", "name": "State College Borough (I work there, live outside)", "levy": "borough", "label": "State College Borough's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-state-college-nonresident" }, { "id": "pa-norristown", "state": "PA", "name": "Norristown Borough (I live in the borough)", "levy": "borough", "label": "Norristown Borough's 2.1% resident earned income tax", "ratePercent": 2.1, "topRatePercent": 2.1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-norristown" }, { "id": "pa-norristown-nonresident", "state": "PA", "name": "Norristown Borough (I work there, live outside)", "levy": "borough", "label": "Norristown Borough's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-norristown-nonresident" }, { "id": "pa-west-chester", "state": "PA", "name": "West Chester Borough (I live in the borough)", "levy": "borough", "label": "West Chester Borough's 1.25% resident earned income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-west-chester" }, { "id": "pa-west-chester-nonresident", "state": "PA", "name": "West Chester Borough (I work there, live outside)", "levy": "borough", "label": "West Chester Borough's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-west-chester-nonresident" }, { "id": "pa-cheltenham", "state": "PA", "name": "Cheltenham Township (I live in the township)", "levy": "township", "label": "Cheltenham Township's 1.5% resident earned income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Pennsylvania's local earned income tax is charged on gross compensation — no deduction and no exemption — and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. That is the same rule that makes Pennsylvania tax deferrals, and it is Philadelphia's and Ohio's cities' rule too. This is the resident rate: the municipality's own rate plus its school district's, which is what a resident owes wherever they work. The separate Local Services Tax most of these places charge is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-cheltenham" }, { "id": "pa-cheltenham-nonresident", "state": "PA", "name": "Cheltenham Township (I work there, live outside)", "levy": "township", "label": "Cheltenham Township's 1% non-resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This is the non-resident rate, for work done in the city by someone living outside it. A Pennsylvania school district cannot tax a non-resident, so only the municipality's own rate applies. It is charged on gross compensation with no deduction, and a 401(k) contribution does not reduce it. If you live elsewhere in Pennsylvania your employer withholds the greater of this rate and your own municipality's resident rate, and the tax you finally owe is your home town's — so pick your home town's row instead if it is in this list. The separate Local Services Tax is not included.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-cheltenham-nonresident" }, { "id": "pa-upper-darby", "state": "PA", "name": "Upper Darby Township", "levy": "township", "label": "Upper Darby Township's 1% earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality charges a commuter exactly what it charges a resident, so this one rate is right whether you live there or drive in — unlike Pennsylvania's cities, where the two differ and the table carries a row for each. It is charged on gross compensation with no deduction and no exemption, and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. The resident rate is the municipality's own rate plus its school district's; the separate Local Services Tax is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-upper-darby" }, { "id": "pa-bensalem", "state": "PA", "name": "Bensalem Township", "levy": "township", "label": "Bensalem Township's 1% earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality charges a commuter exactly what it charges a resident, so this one rate is right whether you live there or drive in — unlike Pennsylvania's cities, where the two differ and the table carries a row for each. It is charged on gross compensation with no deduction and no exemption, and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. The resident rate is the municipality's own rate plus its school district's; the separate Local Services Tax is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-bensalem" }, { "id": "pa-abington", "state": "PA", "name": "Abington Township", "levy": "township", "label": "Abington Township's 1% earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality charges a commuter exactly what it charges a resident, so this one rate is right whether you live there or drive in — unlike Pennsylvania's cities, where the two differ and the table carries a row for each. It is charged on gross compensation with no deduction and no exemption, and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. The resident rate is the municipality's own rate plus its school district's; the separate Local Services Tax is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-abington" }, { "id": "pa-millcreek", "state": "PA", "name": "Millcreek Township", "levy": "township", "label": "Millcreek Township's 1% earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality charges a commuter exactly what it charges a resident, so this one rate is right whether you live there or drive in — unlike Pennsylvania's cities, where the two differ and the table carries a row for each. It is charged on gross compensation with no deduction and no exemption, and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. The resident rate is the municipality's own rate plus its school district's; the separate Local Services Tax is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-millcreek" }, { "id": "pa-bristol-township", "state": "PA", "name": "Bristol Township", "levy": "township", "label": "Bristol Township's 0.5% earned income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality charges a commuter exactly what it charges a resident, so this one rate is right whether you live there or drive in — unlike Pennsylvania's cities, where the two differ and the table carries a row for each. It is charged on gross compensation with no deduction and no exemption, and Act 32 counts what you put into a 401(k) as earned income, so a contribution does not reduce it. The resident rate is the municipality's own rate plus its school district's; the separate Local Services Tax is a flat yearly amount rather than a rate, so it is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-bristol-township" }, { "id": "pa-ross-township", "state": "PA", "name": "Ross Township (I live in the township)", "levy": "township", "label": "Ross Township's 1% resident earned income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality taxes its residents and charges a commuter nothing — the register prints its non-resident rate as 0.000% — so there is no second row here for working there and living outside, and if you commute in you should leave this at \"None\". The rate is the municipality's own plus its school district's, charged on gross compensation with no deduction and no exemption, and Act 32 counts a 401(k) contribution as earned income, so deferring does not reduce it. The separate Local Services Tax is a flat yearly amount rather than a rate and is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-ross-township" }, { "id": "pa-mount-lebanon", "state": "PA", "name": "Mount Lebanon Township (I live in the township)", "levy": "township", "label": "Mount Lebanon Township's 1.3% resident earned income tax", "ratePercent": 1.3, "topRatePercent": 1.3, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "This municipality taxes its residents and charges a commuter nothing — the register prints its non-resident rate as 0.000% — so there is no second row here for working there and living outside, and if you commute in you should leave this at \"None\". The rate is the municipality's own plus its school district's, charged on gross compensation with no deduction and no exemption, and Act 32 counts a 401(k) contribution as earned income, so deferring does not reduce it. The separate Local Services Tax is a flat yearly amount rather than a rate and is not in this figure.", "source": { "publisher": "PA Department of Community and Economic Development — Official Tax Register (local withholding rates by address)", "url": "https://apps.dced.pa.gov/munstats-public/FindLocalTax.aspx" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000&locality=pa-mount-lebanon" }, { "id": "oh-toledo", "state": "OH", "name": "Toledo", "levy": "city", "label": "Toledo's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Toledo Division of Taxation, Tax FAQ", "url": "https://toledo.oh.gov/pay-taxes/faq" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-toledo" }, { "id": "oh-akron", "state": "OH", "name": "Akron", "levy": "city", "label": "Akron's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "inForceFrom": "2018-01-01", "source": { "publisher": "City of Akron Income Tax Division, Individual/Joint Filers", "url": "https://www.akronohio.gov/departments/finance/individual_joint_filers.php" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-akron" }, { "id": "oh-dayton", "state": "OH", "name": "Dayton", "levy": "city", "label": "Dayton's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "inForceFrom": "2025-01-01", "source": { "publisher": "City of Dayton, Tax Information & Forms", "url": "https://www.daytonohio.gov/262/Tax-Information-Forms" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-dayton" }, { "id": "oh-canton", "state": "OH", "name": "Canton", "levy": "city", "label": "Canton's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Canton Income Tax Department, FAQ", "url": "https://cantonohio.gov/FAQ.aspx?QID=249" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-canton" }, { "id": "oh-springfield", "state": "OH", "name": "Springfield", "levy": "city", "label": "Springfield's 2.4% city income tax", "ratePercent": 2.4, "topRatePercent": 2.4, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Springfield, General Tax Information", "url": "https://springfieldohio.gov/city_services/general-tax-information/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-springfield" }, { "id": "oh-kettering", "state": "OH", "name": "Kettering", "levy": "city", "label": "Kettering's 2.25% city income tax", "ratePercent": 2.25, "topRatePercent": 2.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Kettering Income Tax Division, Employer Withholding", "url": "https://www.ketteringoh.org/employer-withholding/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-kettering" }, { "id": "oh-parma", "state": "OH", "name": "Parma", "levy": "city", "label": "Parma's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Parma, Business Tax Information", "url": "https://cityofparma-oh.gov/283/Business-Tax-Information" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-parma" }, { "id": "oh-lorain", "state": "OH", "name": "Lorain", "levy": "city", "label": "Lorain's 2.5% city income tax", "ratePercent": 2.5, "topRatePercent": 2.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "inForceFrom": "2013-01-01", "source": { "publisher": "City of Lorain, Treasurer & Income Tax Department", "url": "https://www.cityoflorain.org/160/Treasurer-Income-Tax-Department" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-lorain" }, { "id": "oh-hamilton", "state": "OH", "name": "Hamilton", "levy": "city", "label": "Hamilton's 2% city income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "Regional Income Tax Agency, Hamilton municipality tax rates", "url": "https://www.ritaohio.com/Municipalities/Home/MemberPage?id=360" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-hamilton" }, { "id": "oh-euclid", "state": "OH", "name": "Euclid", "levy": "city", "label": "Euclid's 2.85% city income tax", "ratePercent": 2.85, "topRatePercent": 2.85, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "Regional Income Tax Agency, Euclid municipality tax rates", "url": "https://www.ritaohio.com/Municipalities/Home/MemberPage?id=280" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-euclid" }, { "id": "oh-cuyahoga-falls", "state": "OH", "name": "Cuyahoga Falls", "levy": "city", "label": "Cuyahoga Falls' 2% city income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "Regional Income Tax Agency, Cuyahoga Falls municipality tax rates", "url": "https://www.ritaohio.com/Municipalities/Home/MemberPage?id=220" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-cuyahoga-falls" }, { "id": "oh-middletown", "state": "OH", "name": "Middletown", "levy": "city", "label": "Middletown's 2% city income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "inForceFrom": "2021-01-01", "source": { "publisher": "City of Middletown, Income Tax", "url": "https://www.cityofmiddletown.org/242/Income-Tax" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-middletown" }, { "id": "oh-mansfield", "state": "OH", "name": "Mansfield", "levy": "city", "label": "Mansfield's 2.25% city income tax", "ratePercent": 2.25, "topRatePercent": 2.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Mansfield Income Tax Division, 2025 individual return", "url": "https://mansfieldohio.gov/wp-content/uploads/2026/01/2025-Individual.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-mansfield" }, { "id": "oh-lakewood", "state": "OH", "name": "Lakewood", "levy": "city", "label": "Lakewood's 1.5% city income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Ohio municipal tax is charged on qualifying wages — box 5 Medicare wages — so there is no deduction and a 401(k) contribution does not reduce it. This is the tax of the city the work is done in. If you live in a different Ohio municipality you may owe it too, less a credit for what this city took, which is not included here.", "source": { "publisher": "City of Lakewood, Municipal Tax FAQs", "url": "https://lakewoodoh.gov/municipal-income-tax/faqs/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-lakewood" }, { "id": "mo-st-louis", "state": "MO", "name": "St. Louis", "levy": "city", "label": "St. Louis's 1% earnings tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "baseName": "the W-2 earnings St. Louis taxes", "taxesPretaxRetirement": false }, "note": "St. Louis charges 1% of earnings — salaries, wages, bonuses, commissions, tips and severance — to residents wherever they work and to anyone else for work done in the city. Deferred compensation and cafeteria-plan premiums are on the city's own non-taxable list, so a 401(k) contribution does reduce it, and there is no deduction or exemption besides. A non-resident owes it only on days worked inside the city, apportioned on the back of Form E-1 with any part of a day counting as a day; this figure assumes every day is a city day. Missouri's own income tax is not computed on Far Better Off, so no state figure is worked out beside this one. The city's separate 0.5% payroll expense tax is the employer's and is not included. Kansas City charges its own 1% earnings tax, which is not modelled here yet.", "source": { "publisher": "City of St. Louis Collector of Revenue — Individual Earnings Tax Information, and its Taxable and Non-Taxable Items list", "url": "https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/individual-earnings-tax-info.cfm" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MO&wages=75000&locality=mo-st-louis" }, { "id": "ky-bowling-green", "state": "KY", "name": "Bowling Green", "levy": "city", "label": "Bowling Green's 2% occupational license tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "note": "Bowling Green charges 2% of gross wages for work done inside the city limits, to residents and commuters alike — its withholding return has no residency line, and the only thing it takes off is pay for services performed outside the city. There is no deduction, no exemption and no ceiling, and — like Louisville, Lexington, Philadelphia and Ohio's cities — a 401(k) contribution does not reduce it. The rate rose from 1.85% on 1 January 2024. Warren County's own 1% is not included and is not owed on the same dollar: it applies to work done in the county outside the city. Warren County Public Schools' separate 0.5% is not included either, and it may well be owed on top of this — it is charged to an employee who lives in the Warren County School District and works in the city or county, which depends on an address rather than on a salary.", "inForceFrom": "2024-01-01", "source": { "publisher": "City of Bowling Green, Office of Occupational License, and its City Employee Withholding Tax return (form WRO, lines 1-4)", "url": "https://www.bgky.org/finance/license" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-bowling-green" }, { "id": "ky-covington", "state": "KY", "name": "Covington", "levy": "city", "label": "Covington's 2.45% occupational license fee", "ratePercent": 2.45, "topRatePercent": 2.45, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "wageCap": 184500, "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Covington charges 2.45% of gross compensation for work done inside the city, to residents and commuters alike — its return has no residency line, and the only pay it takes off is for services performed outside the city. A 401(k) contribution does not reduce it: the city's own reconciliation starts from box 1 of your W-2 and then adds deferred compensation back. It is the one local tax here with a ceiling — earnings above the Social Security wage base, $184,500 in 2026, are not charged, so the fee stops at $4,520.25 a year however much you earn. Kenton County's separate 0.6997% is not included and is owed on top of this, on the same wages under the same ceiling: the county charges it on work done anywhere in the county, Covington included, and collects it on its own return.", "source": { "publisher": "City of Covington Finance Department — Taxes and Fees, and its Employers' Annual Reconciliation of License Fee Withheld (lines 1-7), corroborated by Kenton County's Occupational Business License Guide", "url": "https://www.covingtonky.gov/government/departments/finance/taxes" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-covington" }, { "id": "ky-crestview-hills", "state": "KY", "name": "Crestview Hills", "levy": "city", "label": "Crestview Hills' 1.15% payroll tax", "ratePercent": 1.15, "topRatePercent": 1.15, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "wageCap": 184500, "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Crestview Hills charges 1.15% of all employee compensation for work done inside the city, to residents and commuters alike — the rate does not turn on where you live. A 401(k) contribution does not reduce it: Kenton County, which collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. Earnings above the Social Security wage base, $184,500 in 2026, are not charged, so the tax stops at $2,121.75 a year however much you earn. Kenton County's separate 0.6997% is not included and is owed on top of this, on the same wages under the same ceiling: the county charges it on work done anywhere in the county, this city included, and its own worked example bills the county rate on an employer's whole wage bill.", "source": { "publisher": "City of Crestview Hills — Taxes and Licenses, and Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (payroll tax fee table and Form QCC1 worked example)", "url": "https://crestviewhills.gov/262/Taxes-and-Licenses" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-crestview-hills" }, { "id": "ky-fort-wright", "state": "KY", "name": "Fort Wright", "levy": "city", "label": "Fort Wright's 0.99% occupational license tax", "ratePercent": 0.99, "topRatePercent": 0.99, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "wageCap": 184500, "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Fort Wright charges 0.99% of wages for work done inside the city, to residents and commuters alike — the ordinance taxes work performed by someone working within the city limits and asks nothing about where they live. A 401(k) contribution does not reduce it: Kenton County, which collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. Earnings above the Social Security wage base, $184,500 in 2026, are not charged, so the tax stops at $1,826.55 a year however much you earn. The rate fell from 1.15% on 1 July 2021, which makes it the lowest payroll tax in Kenton County. The county's separate 0.6997% is not included and is owed on top of this, on the same wages under the same ceiling: the county charges it on work done anywhere in the county, this city included.", "inForceFrom": "2021-07-01", "source": { "publisher": "City of Fort Wright — Payroll Tax Rate Reduction (Ordinance 04-2021), and Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (payroll tax fee table and Form QCC1 worked example)", "url": "https://www.fortwrightky.gov/2021/06/22/payroll-tax-rate-reduction/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-fort-wright" }, { "id": "ky-erlanger", "state": "KY", "name": "Erlanger", "levy": "city", "label": "Erlanger's 1.5% payroll tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Erlanger charges 1.5% of gross wages for work done inside the city, to residents and commuters alike — Form QCC1, the return the fee is withheld on, asks nothing about where the employee lives. A 401(k) contribution does not reduce it: Kenton County, which licenses and collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. There is no ceiling, so unlike Covington's the fee keeps running on every dollar. The rate is the city's own ordinance — “one and one-half percent of all of the gross compensation earned by an employee for labor, work or services provided in the city” — and the Fiscal Court that licenses and collects the fee prints the same 1.5% beside the city in its 2026 guide. Kenton County's separate 0.6997% is not included and is owed on top of this, on the same wages but under the county's own ceiling — above the Social Security wage base, $184,500 in 2026, the county charges nothing and this 1.5% is the whole local bill.", "source": { "publisher": "City of Erlanger Code of Ordinances § 110.04 (business taxation; occupational license fee rate), corroborated by Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (employer payroll tax fee table)", "url": "https://codelibrary.amlegal.com/codes/erlanger/latest/erlanger_ky/0-0-0-6968" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-erlanger" }, { "id": "ky-independence", "state": "KY", "name": "Independence", "levy": "city", "label": "Independence's 1.25% payroll tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Independence charges 1.25% of gross pay for work done inside the city, to residents and commuters alike — the city charges it on “employees that work in the City of Independence” and asks nothing about where they live. A 401(k) contribution does not reduce it: Kenton County, which collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. There is no ceiling, so unlike Covington's the fee keeps running on every dollar. Kenton County's separate 0.6997% is not included and is owed on top of this, which is the one city here that publishes the second government itself: “Payroll that is subject to payroll tax for the City of Independence is also subject to payroll tax for Kenton County.” The county's fee stops at the Social Security wage base, $184,500 in 2026, so above that this 1.25% is the whole local bill.", "source": { "publisher": "City of Independence — Taxes (2025-2026 fee schedule and its Payroll Tax section), corroborated by Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (payroll tax fee table and Form QCC1 worked example)", "url": "https://www.cityofindependence.org/195/Taxes" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-independence" }, { "id": "ky-kenton-county", "state": "KY", "name": "Kenton County", "levy": "county", "label": "Kenton County's 0.6997% payroll tax fee", "ratePercent": 0.7, "topRatePercent": 0.7, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "wageCap": 184500, "taxesPretaxRetirement": true }, "note": "Kenton County charges 0.6997% of gross earnings for work done anywhere in the county, to residents and commuters alike — Form QCC1 asks nothing about where the employee lives. A 401(k) contribution does not reduce it: the county withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. Earnings above the Social Security wage base, $184,500 in 2026, are not charged, so the fee stops at $1,290.95 a year however much you earn. This is the whole local fee only in Kenton Vale, Fairview and the unincorporated county; in the county's 16 cities a city payroll tax is owed on top of it, and 9 of those cities are not modelled here yet — Bromley, Crescent Springs, Edgewood, Elsmere, Fort Mitchell, Lakeside Park, Park Hills, Ryland Heights and Villa Hills, at rates from 1% to 1.5%.", "source": { "publisher": "Kenton County Business Services — 2026 Kenton County and Cities' Occupational Business License Guide (employer payroll tax fee table, Form QCC1 worked example and withholding notes)", "url": "https://www.kentoncountyky.gov/693/Kenton-County-Cities-Occupational-Busine" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-kenton-county" }, { "id": "ky-ludlow", "state": "KY", "name": "Ludlow", "levy": "city", "label": "Ludlow's 2% payroll tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Ludlow charges 2% of compensation for work done inside the city, to residents and commuters alike — its own ordinance charges the fee on “all compensation earned by an employee for labor, work or services provided in the city” and asks nothing about where they live. A 401(k) contribution does not reduce it: Kenton County, which collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. There is no ceiling, so unlike Covington's the fee keeps running on every dollar. This is the joint-highest city rate in the county, with Taylor Mill's. Kenton County's separate 0.6997% is not included and is owed on top of this, on the same wages but under the county's own ceiling — above the Social Security wage base, $184,500 in 2026, the county charges nothing and this 2% is the whole local bill.", "source": { "publisher": "City of Ludlow Code of Ordinances § 111.04 (occupational license fee rate), corroborated by Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (payroll tax fee table and Form QCC1 worked example)", "url": "https://codelibrary.amlegal.com/codes/ludlow/latest/ludlow_ky/0-0-0-6736" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-ludlow" }, { "id": "ky-taylor-mill", "state": "KY", "name": "Taylor Mill", "levy": "city", "label": "Taylor Mill's 2% payroll tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": true }, "alsoOwed": [ "ky-kenton-county" ], "note": "Taylor Mill charges 2% of gross pay for work done inside the city, to residents and commuters alike — the city puts it plainly: the tax is “2% for individuals who work within the city limits of Taylor Mill, regardless of where you live”. A 401(k) contribution does not reduce it: Kenton County, which collects the fee, withholds on total gross earnings before any deduction for a 401(k), a Section 125 plan or other deferred compensation. There is no ceiling, so unlike Covington's the fee keeps running on every dollar. This is the joint-highest city rate in the county, with Ludlow's. Kenton County's separate 0.6997% is not included and is owed on top of this, on the same wages but under the county's own ceiling — above the Social Security wage base, $184,500 in 2026, the county charges nothing and this 2% is the whole local bill.", "source": { "publisher": "City of Taylor Mill — Frequently Asked Questions (payroll tax), corroborated by Kenton County Business Services' 2026 Kenton County and Cities' Occupational Business License Guide (employer payroll tax fee table)", "url": "https://taylormillky.gov/frequently-asked-questions/" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000&locality=ky-taylor-mill" } ], "schoolDistricts": [ { "id": "oh-sd-2301-amanda-clearcreek", "state": "OH", "name": "Amanda-Clearcreek Local School District (2301)", "levy": "school district", "label": "Amanda-Clearcreek Local School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2301-amanda-clearcreek" }, { "id": "oh-sd-0502-athens", "state": "OH", "name": "Athens City School District (0502)", "levy": "school district", "label": "Athens City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0502-athens" }, { "id": "oh-sd-2801-berkshire", "state": "OH", "name": "Berkshire Local School District (2801)", "levy": "school district", "label": "Berkshire Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2801-berkshire" }, { "id": "oh-sd-2302-berne-union", "state": "OH", "name": "Berne Union Local School District (2302)", "levy": "school district", "label": "Berne Union Local School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2302-berne-union" }, { "id": "oh-sd-5501-bethel", "state": "OH", "name": "Bethel Local School District (5501)", "levy": "school district", "label": "Bethel Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5501-bethel" }, { "id": "oh-sd-1401-blanchester", "state": "OH", "name": "Blanchester Local School District (1401)", "levy": "school district", "label": "Blanchester Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1401-blanchester" }, { "id": "oh-sd-7502-botkins", "state": "OH", "name": "Botkins Local School District (7502)", "levy": "school district", "label": "Botkins Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7502-botkins" }, { "id": "oh-sd-5901-cardington-lincoln", "state": "OH", "name": "Cardington-Lincoln Local School District (5901)", "levy": "school district", "label": "Cardington-Lincoln Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5901-cardington-lincoln" }, { "id": "oh-sd-5401-celina", "state": "OH", "name": "Celina City School District (5401)", "levy": "school district", "label": "Celina City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5401-celina" }, { "id": "oh-sd-8501-chippewa", "state": "OH", "name": "Chippewa Local School District (8501)", "levy": "school district", "label": "Chippewa Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8501-chippewa" }, { "id": "oh-sd-6501-circleville", "state": "OH", "name": "Circleville City School District (6501)", "levy": "school district", "label": "Circleville City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6501-circleville" }, { "id": "oh-sd-7001-clear-fork-valley", "state": "OH", "name": "Clear Fork Valley Local School District (7001)", "levy": "school district", "label": "Clear Fork Valley Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7001-clear-fork-valley" }, { "id": "oh-sd-1402-clinton-massie", "state": "OH", "name": "Clinton-Massie Local School District (1402)", "levy": "school district", "label": "Clinton-Massie Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1402-clinton-massie" }, { "id": "oh-sd-5204-cloverleaf", "state": "OH", "name": "Cloverleaf Local School District (5204)", "levy": "school district", "label": "Cloverleaf Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5204-cloverleaf" }, { "id": "oh-sd-7201-clyde-green-springs", "state": "OH", "name": "Clyde-Green Springs Exempted Village School District (7201)", "levy": "school district", "label": "Clyde-Green Springs Exempted Village School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7201-clyde-green-springs" }, { "id": "oh-sd-1704-crestline", "state": "OH", "name": "Crestline Exempted Village School District (1704)", "levy": "school district", "label": "Crestline Exempted Village School District's 0.25% income tax", "ratePercent": 0.25, "topRatePercent": 0.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1704-crestline" }, { "id": "oh-sd-8702-eastwood", "state": "OH", "name": "Eastwood Local School District (8702)", "levy": "school district", "label": "Eastwood Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8702-eastwood" }, { "id": "oh-sd-5101-elgin", "state": "OH", "name": "Elgin Local School District (5101)", "levy": "school district", "label": "Elgin Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5101-elgin" }, { "id": "oh-sd-3204-findlay", "state": "OH", "name": "Findlay City School District (3204)", "levy": "school district", "label": "Findlay City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3204-findlay" }, { "id": "oh-sd-0404-geneva-area", "state": "OH", "name": "Geneva Area City School District (0404)", "levy": "school district", "label": "Geneva Area City School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0404-geneva-area" }, { "id": "oh-sd-7203-gibsonburg", "state": "OH", "name": "Gibsonburg Exempted Village School District (7203)", "levy": "school district", "label": "Gibsonburg Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7203-gibsonburg" }, { "id": "oh-sd-8503-green", "state": "OH", "name": "Green Local School District (8503)", "levy": "school district", "label": "Green Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8503-green" }, { "id": "oh-sd-3603-greenfield", "state": "OH", "name": "Greenfield Exempted Village School District (3603)", "levy": "school district", "label": "Greenfield Exempted Village School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3603-greenfield" }, { "id": "oh-sd-0302-hillsdale", "state": "OH", "name": "Hillsdale Local School District (0302)", "levy": "school district", "label": "Hillsdale Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0302-hillsdale" }, { "id": "oh-sd-7403-hopewell-loudon", "state": "OH", "name": "Hopewell-Loudon Local School District (7403)", "levy": "school district", "label": "Hopewell-Loudon Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7403-hopewell-loudon" }, { "id": "oh-sd-7506-jackson-center", "state": "OH", "name": "Jackson Center Local School District (7506)", "levy": "school district", "label": "Jackson Center Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7506-jackson-center" }, { "id": "oh-sd-6704-james-a-garfield", "state": "OH", "name": "James A Garfield Local School District (6704)", "levy": "school district", "label": "James A Garfield Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6704-james-a-garfield" }, { "id": "oh-sd-4901-jefferson", "state": "OH", "name": "Jefferson Local School District (4901)", "levy": "school district", "label": "Jefferson Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4901-jefferson" }, { "id": "oh-sd-4902-jonathan-alder", "state": "OH", "name": "Jonathan Alder Local School District (4902)", "levy": "school district", "label": "Jonathan Alder Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4902-jonathan-alder" }, { "id": "oh-sd-8303-kings", "state": "OH", "name": "Kings Local School District (8303)", "levy": "school district", "label": "Kings Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8303-kings" }, { "id": "oh-sd-2305-lancaster", "state": "OH", "name": "Lancaster City School District (2305)", "levy": "school district", "label": "Lancaster City School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2305-lancaster" }, { "id": "oh-sd-6502-logan-elm", "state": "OH", "name": "Logan Elm Local School District (6502)", "levy": "school district", "label": "Logan Elm Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6502-logan-elm" }, { "id": "oh-sd-4904-madison-plains", "state": "OH", "name": "Madison Plains Local School District (4904)", "levy": "school district", "label": "Madison Plains Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4904-madison-plains" }, { "id": "oh-sd-5403-marion", "state": "OH", "name": "Marion Local School District (5403)", "levy": "school district", "label": "Marion Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5403-marion" }, { "id": "oh-sd-5504-miami-east", "state": "OH", "name": "Miami East Local School District (5504)", "levy": "school district", "label": "Miami East Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5504-miami-east" }, { "id": "oh-sd-5505-milton-union", "state": "OH", "name": "Milton-Union Exempted Village School District (5505)", "levy": "school district", "label": "Milton-Union Exempted Village School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5505-milton-union" }, { "id": "oh-sd-3902-monroeville", "state": "OH", "name": "Monroeville Local School District (3902)", "levy": "school district", "label": "Monroeville Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3902-monroeville" }, { "id": "oh-sd-8605-montpelier", "state": "OH", "name": "Montpelier Exempted Village School District (8605)", "levy": "school district", "label": "Montpelier Exempted Village School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8605-montpelier" }, { "id": "oh-sd-8705-north-baltimore", "state": "OH", "name": "North Baltimore Local School District (8705)", "levy": "school district", "label": "North Baltimore Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8705-north-baltimore" }, { "id": "oh-sd-4508-north-fork", "state": "OH", "name": "North Fork Local School District (4508)", "levy": "school district", "label": "North Fork Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4508-north-fork" }, { "id": "oh-sd-1203-northeastern", "state": "OH", "name": "Northeastern Local School District (1203)", "levy": "school district", "label": "Northeastern Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1203-northeastern" }, { "id": "oh-sd-4509-northridge", "state": "OH", "name": "Northridge Local School District (4509)", "levy": "school district", "label": "Northridge Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4509-northridge" }, { "id": "oh-sd-7612-northwest", "state": "OH", "name": "Northwest Local School District (7612)", "levy": "school district", "label": "Northwest Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7612-northwest" }, { "id": "oh-sd-1204-northwestern", "state": "OH", "name": "Northwestern Local School District (1204)", "levy": "school district", "label": "Northwestern Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1204-northwestern" }, { "id": "oh-sd-8706-northwood", "state": "OH", "name": "Northwood Local School District (8706)", "levy": "school district", "label": "Northwood Local School District's 0.25% income tax", "ratePercent": 0.25, "topRatePercent": 0.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8706-northwood" }, { "id": "oh-sd-7711-norton", "state": "OH", "name": "Norton City School District (7711)", "levy": "school district", "label": "Norton City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7711-norton" }, { "id": "oh-sd-8504-norwayne", "state": "OH", "name": "Norwayne Local School District (8504)", "levy": "school district", "label": "Norwayne Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8504-norwayne" }, { "id": "oh-sd-5103-pleasant", "state": "OH", "name": "Pleasant Local School District (5103)", "levy": "school district", "label": "Pleasant Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5103-pleasant" }, { "id": "oh-sd-5104-ridgedale", "state": "OH", "name": "Ridgedale Local School District (5104)", "levy": "school district", "label": "Ridgedale Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5104-ridgedale" }, { "id": "oh-sd-5105-river-valley", "state": "OH", "name": "River Valley Local School District (5105)", "levy": "school district", "label": "River Valley Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5105-river-valley" }, { "id": "oh-sd-4604-riverside", "state": "OH", "name": "Riverside Local School District (4604)", "levy": "school district", "label": "Riverside Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4604-riverside" }, { "id": "oh-sd-0908-ross", "state": "OH", "name": "Ross Local School District (0908)", "levy": "school district", "label": "Ross Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0908-ross" }, { "id": "oh-sd-5008-sebring", "state": "OH", "name": "Sebring Local School District (5008)", "levy": "school district", "label": "Sebring Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5008-sebring" }, { "id": "oh-sd-7508-sidney", "state": "OH", "name": "Sidney City School District (7508)", "levy": "school district", "label": "Sidney City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7508-sidney" }, { "id": "oh-sd-3118-southwest", "state": "OH", "name": "Southwest Local School District (3118)", "levy": "school district", "label": "Southwest Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3118-southwest" }, { "id": "oh-sd-0604-st-marys", "state": "OH", "name": "St Marys City School District (0604)", "levy": "school district", "label": "St Marys City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0604-st-marys" }, { "id": "oh-sd-6503-teays-valley", "state": "OH", "name": "Teays Valley Local School District (6503)", "levy": "school district", "label": "Teays Valley Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6503-teays-valley" }, { "id": "oh-sd-7407-tiffin", "state": "OH", "name": "Tiffin City School District (7407)", "levy": "school district", "label": "Tiffin City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7407-tiffin" }, { "id": "oh-sd-6806-tri-county-north", "state": "OH", "name": "Tri-County North Local School District (6806)", "levy": "school district", "label": "Tri-County North Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6806-tri-county-north" }, { "id": "oh-sd-0505-trimble", "state": "OH", "name": "Trimble Local School District (0505)", "levy": "school district", "label": "Trimble Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0505-trimble" }, { "id": "oh-sd-8509-triway", "state": "OH", "name": "Triway Local School District (8509)", "levy": "school district", "label": "Triway Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8509-triway" }, { "id": "oh-sd-5509-troy", "state": "OH", "name": "Troy City School District (5509)", "levy": "school district", "label": "Troy City School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5509-troy" }, { "id": "oh-sd-2308-walnut-township", "state": "OH", "name": "Walnut Township Local School District (2308)", "levy": "school district", "label": "Walnut Township Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2308-walnut-township" }, { "id": "oh-sd-2402-washington-court-house", "state": "OH", "name": "Washington Court House City School District (2402)", "levy": "school district", "label": "Washington Court House City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2402-washington-court-house" }, { "id": "oh-sd-2607-wauseon", "state": "OH", "name": "Wauseon Exempted Village School District (2607)", "levy": "school district", "label": "Wauseon Exempted Village School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2607-wauseon" }, { "id": "oh-sd-2514-westerville", "state": "OH", "name": "Westerville City School District (2514)", "levy": "school district", "label": "Westerville City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "inForceFrom": "2026-01-01", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2514-westerville" }, { "id": "oh-sd-3907-willard", "state": "OH", "name": "Willard City School District (3907)", "levy": "school district", "label": "Willard City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3907-willard" }, { "id": "oh-sd-7107-zane-trace", "state": "OH", "name": "Zane Trace Local School District (7107)", "levy": "school district", "label": "Zane Trace Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "gross-wages", "description": "The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it.", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Westerville resident working in Columbus owes both. It is an earned-income-base district, so the rate applies to your wages with no deduction and no exemption, and a traditional 401(k) contribution does reduce it (unlike every Ohio city tax, which is charged on box 5 Medicare wages). Net earnings from self-employment are taxed too and are not included here. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7107-zane-trace" }, { "id": "oh-sd-3301-ada", "state": "OH", "name": "Ada Exempted Village School District (3301)", "levy": "school district", "label": "Ada Exempted Village School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3301-ada" }, { "id": "oh-sd-7501-anna", "state": "OH", "name": "Anna Local School District (7501)", "levy": "school district", "label": "Anna Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7501-anna" }, { "id": "oh-sd-1901-ansonia", "state": "OH", "name": "Ansonia Local School District (1901)", "levy": "school district", "label": "Ansonia Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1901-ansonia" }, { "id": "oh-sd-6301-antwerp", "state": "OH", "name": "Antwerp Local School District (6301)", "levy": "school district", "label": "Antwerp Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6301-antwerp" }, { "id": "oh-sd-3201-arcadia", "state": "OH", "name": "Arcadia Local School District (3201)", "levy": "school district", "label": "Arcadia Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3201-arcadia" }, { "id": "oh-sd-1902-arcanum-butler", "state": "OH", "name": "Arcanum-Butler Local School District (1902)", "levy": "school district", "label": "Arcanum-Butler Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1902-arcanum-butler" }, { "id": "oh-sd-3202-arlington", "state": "OH", "name": "Arlington Local School District (3202)", "levy": "school district", "label": "Arlington Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3202-arlington" }, { "id": "oh-sd-2001-ayersville", "state": "OH", "name": "Ayersville Local School District (2001)", "levy": "school district", "label": "Ayersville Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2001-ayersville" }, { "id": "oh-sd-3901-bellevue", "state": "OH", "name": "Bellevue City School District (3901)", "levy": "school district", "label": "Bellevue City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3901-bellevue" }, { "id": "oh-sd-2501-bexley", "state": "OH", "name": "Bexley City School District (2501)", "levy": "school district", "label": "Bexley City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2501-bexley" }, { "id": "oh-sd-2101-big-walnut", "state": "OH", "name": "Big Walnut Local School District (2101)", "levy": "school district", "label": "Big Walnut Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2101-big-walnut" }, { "id": "oh-sd-2303-bloom-carroll", "state": "OH", "name": "Bloom-Carroll Local School District (2303)", "levy": "school district", "label": "Bloom-Carroll Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2303-bloom-carroll" }, { "id": "oh-sd-0203-bluffton", "state": "OH", "name": "Bluffton Exempted Village School District (0203)", "levy": "school district", "label": "Bluffton Exempted Village School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0203-bluffton" }, { "id": "oh-sd-8701-bowling-green", "state": "OH", "name": "Bowling Green City School District (8701)", "levy": "school district", "label": "Bowling Green City School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8701-bowling-green" }, { "id": "oh-sd-5502-bradford", "state": "OH", "name": "Bradford Exempted Village School District (5502)", "levy": "school district", "label": "Bradford Exempted Village School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5502-bradford" }, { "id": "oh-sd-8601-bryan", "state": "OH", "name": "Bryan City School District (8601)", "levy": "school district", "label": "Bryan City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8601-bryan" }, { "id": "oh-sd-1701-buckeye-central", "state": "OH", "name": "Buckeye Central Local School District (1701)", "levy": "school district", "label": "Buckeye Central Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1701-buckeye-central" }, { "id": "oh-sd-2102-buckeye-valley", "state": "OH", "name": "Buckeye Valley Local School District (2102)", "levy": "school district", "label": "Buckeye Valley Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2102-buckeye-valley" }, { "id": "oh-sd-2502-canal-winchester", "state": "OH", "name": "Canal Winchester Local School District (2502)", "levy": "school district", "label": "Canal Winchester Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2502-canal-winchester" }, { "id": "oh-sd-8801-carey", "state": "OH", "name": "Carey Exempted Village School District (8801)", "levy": "school district", "label": "Carey Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8801-carey" }, { "id": "oh-sd-8301-carlisle", "state": "OH", "name": "Carlisle Local School District (8301)", "levy": "school district", "label": "Carlisle Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8301-carlisle" }, { "id": "oh-sd-2902-cedar-cliff", "state": "OH", "name": "Cedar Cliff Local School District (2902)", "levy": "school district", "label": "Cedar Cliff Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2902-cedar-cliff" }, { "id": "oh-sd-4201-centerburg", "state": "OH", "name": "Centerburg Local School District (4201)", "levy": "school district", "label": "Centerburg Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4201-centerburg" }, { "id": "oh-sd-2002-central", "state": "OH", "name": "Central Local School District (2002)", "levy": "school district", "label": "Central Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2002-central" }, { "id": "oh-sd-1303-clermont-northeastern", "state": "OH", "name": "Clermont-Northeastern Local School District (1303)", "levy": "school district", "label": "Clermont-Northeastern Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1303-clermont-northeastern" }, { "id": "oh-sd-5402-coldwater", "state": "OH", "name": "Coldwater Exempted Village School District (5402)", "levy": "school district", "label": "Coldwater Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5402-coldwater" }, { "id": "oh-sd-1703-colonel-crawford", "state": "OH", "name": "Colonel Crawford Local School District (1703)", "levy": "school district", "label": "Colonel Crawford Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1703-colonel-crawford" }, { "id": "oh-sd-1502-columbiana", "state": "OH", "name": "Columbiana Exempted Village School District (1502)", "levy": "school district", "label": "Columbiana Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1502-columbiana" }, { "id": "oh-sd-6901-columbus-grove", "state": "OH", "name": "Columbus Grove Local School District (6901)", "levy": "school district", "label": "Columbus Grove Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6901-columbus-grove" }, { "id": "oh-sd-6902-continental", "state": "OH", "name": "Continental Local School District (6902)", "levy": "school district", "label": "Continental Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6902-continental" }, { "id": "oh-sd-3203-cory-rawson", "state": "OH", "name": "Cory-Rawson Local School District (3203)", "levy": "school district", "label": "Cory-Rawson Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3203-cory-rawson" }, { "id": "oh-sd-5503-covington", "state": "OH", "name": "Covington Exempted Village School District (5503)", "levy": "school district", "label": "Covington Exempted Village School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5503-covington" }, { "id": "oh-sd-1503-crestview", "state": "OH", "name": "Crestview Local School District (1503)", "levy": "school district", "label": "Crestview Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1503-crestview" }, { "id": "oh-sd-8101-crestview", "state": "OH", "name": "Crestview Local School District (8101)", "levy": "school district", "label": "Crestview Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8101-crestview" }, { "id": "oh-sd-8502-dalton", "state": "OH", "name": "Dalton Local School District (8502)", "levy": "school district", "label": "Dalton Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8502-dalton" }, { "id": "oh-sd-4202-danville", "state": "OH", "name": "Danville Local School District (4202)", "levy": "school district", "label": "Danville Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4202-danville" }, { "id": "oh-sd-2003-defiance", "state": "OH", "name": "Defiance City School District (2003)", "levy": "school district", "label": "Defiance City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2003-defiance" }, { "id": "oh-sd-0204-delphos", "state": "OH", "name": "Delphos City School District (0204)", "levy": "school district", "label": "Delphos City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0204-delphos" }, { "id": "oh-sd-6803-eaton", "state": "OH", "name": "Eaton City School District (6803)", "levy": "school district", "label": "Eaton City School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6803-eaton" }, { "id": "oh-sd-8602-edgerton", "state": "OH", "name": "Edgerton Local School District (8602)", "levy": "school district", "label": "Edgerton Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8602-edgerton" }, { "id": "oh-sd-8703-elmwood", "state": "OH", "name": "Elmwood Local School District (8703)", "levy": "school district", "label": "Elmwood Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8703-elmwood" }, { "id": "oh-sd-2602-evergreen", "state": "OH", "name": "Evergreen Local School District (2602)", "levy": "school district", "label": "Evergreen Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2602-evergreen" }, { "id": "oh-sd-8001-fairbanks", "state": "OH", "name": "Fairbanks Local School District (8001)", "levy": "school district", "label": "Fairbanks Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8001-fairbanks" }, { "id": "oh-sd-2903-fairborn", "state": "OH", "name": "Fairborn City School District (2903)", "levy": "school district", "label": "Fairborn City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2903-fairborn" }, { "id": "oh-sd-2304-fairfield-union", "state": "OH", "name": "Fairfield Union Local School District (2304)", "levy": "school district", "label": "Fairfield Union Local School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2304-fairfield-union" }, { "id": "oh-sd-7503-fairlawn", "state": "OH", "name": "Fairlawn Local School District (7503)", "levy": "school district", "label": "Fairlawn Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7503-fairlawn" }, { "id": "oh-sd-2603-fayette", "state": "OH", "name": "Fayette Local School District (2603)", "levy": "school district", "label": "Fayette Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2603-fayette" }, { "id": "oh-sd-7504-fort-loramie", "state": "OH", "name": "Fort Loramie Local School District (7504)", "levy": "school district", "label": "Fort Loramie Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7504-fort-loramie" }, { "id": "oh-sd-5406-fort-recovery", "state": "OH", "name": "Fort Recovery Local School District (5406)", "levy": "school district", "label": "Fort Recovery Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5406-fort-recovery" }, { "id": "oh-sd-1903-franklin-monroe", "state": "OH", "name": "Franklin Monroe Local School District (1903)", "levy": "school district", "label": "Franklin Monroe Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1903-franklin-monroe" }, { "id": "oh-sd-7202-fremont", "state": "OH", "name": "Fremont City School District (7202)", "levy": "school district", "label": "Fremont City School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7202-fremont" }, { "id": "oh-sd-1305-goshen", "state": "OH", "name": "Goshen Local School District (1305)", "levy": "school district", "label": "Goshen Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1305-goshen" }, { "id": "oh-sd-4501-granville", "state": "OH", "name": "Granville Exempted Village School District (4501)", "levy": "school district", "label": "Granville Exempted Village School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4501-granville" }, { "id": "oh-sd-2904-greeneview", "state": "OH", "name": "Greeneview Local School District (2904)", "levy": "school district", "label": "Greeneview Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2904-greeneview" }, { "id": "oh-sd-1904-greenville", "state": "OH", "name": "Greenville City School District (1904)", "levy": "school district", "label": "Greenville City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1904-greenville" }, { "id": "oh-sd-3302-hardin-northern", "state": "OH", "name": "Hardin Northern Local School District (3302)", "levy": "school district", "label": "Hardin Northern Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3302-hardin-northern" }, { "id": "oh-sd-7505-hardin-houston", "state": "OH", "name": "Hardin-Houston Local School District (7505)", "levy": "school district", "label": "Hardin-Houston Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7505-hardin-houston" }, { "id": "oh-sd-2004-hicksville", "state": "OH", "name": "Hicksville Exempted Village School District (2004)", "levy": "school district", "label": "Hicksville Exempted Village School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2004-hicksville" }, { "id": "oh-sd-5902-highland", "state": "OH", "name": "Highland Local School District (5902)", "levy": "school district", "label": "Highland Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5902-highland" }, { "id": "oh-sd-3604-hillsboro", "state": "OH", "name": "Hillsboro City School District (3604)", "levy": "school district", "label": "Hillsboro City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3604-hillsboro" }, { "id": "oh-sd-3501-holgate", "state": "OH", "name": "Holgate Local School District (3501)", "levy": "school district", "label": "Holgate Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3501-holgate" }, { "id": "oh-sd-6903-jennings", "state": "OH", "name": "Jennings Local School District (6903)", "levy": "school district", "label": "Jennings Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6903-jennings" }, { "id": "oh-sd-4503-johnstown-monroe", "state": "OH", "name": "Johnstown-Monroe Local School District (4503)", "levy": "school district", "label": "Johnstown-Monroe Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4503-johnstown-monroe" }, { "id": "oh-sd-6904-kalida", "state": "OH", "name": "Kalida Local School District (6904)", "levy": "school district", "label": "Kalida Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6904-kalida" }, { "id": "oh-sd-3303-kenton", "state": "OH", "name": "Kenton City School District (3303)", "levy": "school district", "label": "Kenton City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3303-kenton" }, { "id": "oh-sd-7204-lakota", "state": "OH", "name": "Lakota Local School District (7204)", "levy": "school district", "label": "Lakota Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7204-lakota" }, { "id": "oh-sd-6905-leipsic", "state": "OH", "name": "Leipsic Local School District (6905)", "levy": "school district", "label": "Leipsic Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6905-leipsic" }, { "id": "oh-sd-3502-liberty-center", "state": "OH", "name": "Liberty Center Local School District (3502)", "levy": "school district", "label": "Liberty Center Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3502-liberty-center" }, { "id": "oh-sd-2306-liberty-union-thurston", "state": "OH", "name": "Liberty Union-Thurston Local School District (2306)", "levy": "school district", "label": "Liberty Union-Thurston Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2306-liberty-union-thurston" }, { "id": "oh-sd-3205-liberty-benton", "state": "OH", "name": "Liberty-Benton Local School District (3205)", "levy": "school district", "label": "Liberty-Benton Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3205-liberty-benton" }, { "id": "oh-sd-4506-licking-valley", "state": "OH", "name": "Licking Valley Local School District (4506)", "levy": "school district", "label": "Licking Valley Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4506-licking-valley" }, { "id": "oh-sd-4903-london", "state": "OH", "name": "London City School District (4903)", "levy": "school district", "label": "London City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4903-london" }, { "id": "oh-sd-0303-loudonville-perrysville", "state": "OH", "name": "Loudonville-Perrysville Exempted Village School District (0303)", "levy": "school district", "label": "Loudonville-Perrysville Exempted Village School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0303-loudonville-perrysville" }, { "id": "oh-sd-0905-madison", "state": "OH", "name": "Madison Local School District (0905)", "levy": "school district", "label": "Madison Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0905-madison" }, { "id": "oh-sd-3206-mccomb", "state": "OH", "name": "McComb Local School District (3206)", "levy": "school district", "label": "McComb Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3206-mccomb" }, { "id": "oh-sd-1102-mechanicsburg", "state": "OH", "name": "Mechanicsburg Exempted Village School District (1102)", "levy": "school district", "label": "Mechanicsburg Exempted Village School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1102-mechanicsburg" }, { "id": "oh-sd-8604-millcreek-west-unity", "state": "OH", "name": "Millcreek-West Unity Local School District (8604)", "levy": "school district", "label": "Millcreek-West Unity Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8604-millcreek-west-unity" }, { "id": "oh-sd-6906-miller-city-new-cleveland", "state": "OH", "name": "Miller City-New Cleveland Local School District (6906)", "levy": "school district", "label": "Miller City-New Cleveland Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6906-miller-city-new-cleveland" }, { "id": "oh-sd-0601-minster", "state": "OH", "name": "Minster Local School District (0601)", "levy": "school district", "label": "Minster Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0601-minster" }, { "id": "oh-sd-1905-mississinawa-valley", "state": "OH", "name": "Mississinawa Valley Local School District (1905)", "levy": "school district", "label": "Mississinawa Valley Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1905-mississinawa-valley" }, { "id": "oh-sd-8802-mohawk", "state": "OH", "name": "Mohawk Local School District (8802)", "levy": "school district", "label": "Mohawk Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8802-mohawk" }, { "id": "oh-sd-5903-mount-gilead", "state": "OH", "name": "Mount Gilead Exempted Village School District (5903)", "levy": "school district", "label": "Mount Gilead Exempted Village School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5903-mount-gilead" }, { "id": "oh-sd-6802-national-trail", "state": "OH", "name": "National Trail Local School District (6802)", "levy": "school district", "label": "National Trail Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6802-national-trail" }, { "id": "oh-sd-0602-new-bremen", "state": "OH", "name": "New Bremen Local School District (0602)", "levy": "school district", "label": "New Bremen Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0602-new-bremen" }, { "id": "oh-sd-0603-new-knoxville", "state": "OH", "name": "New Knoxville Local School District (0603)", "levy": "school district", "label": "New Knoxville Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0603-new-knoxville" }, { "id": "oh-sd-5708-new-lebanon", "state": "OH", "name": "New Lebanon Local School District (5708)", "levy": "school district", "label": "New Lebanon Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5708-new-lebanon" }, { "id": "oh-sd-3903-new-london", "state": "OH", "name": "New London Local School District (3903)", "levy": "school district", "label": "New London Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3903-new-london" }, { "id": "oh-sd-0907-new-miami", "state": "OH", "name": "New Miami Local School District (0907)", "levy": "school district", "label": "New Miami Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0907-new-miami" }, { "id": "oh-sd-7404-new-riegel", "state": "OH", "name": "New Riegel Local School District (7404)", "levy": "school district", "label": "New Riegel Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7404-new-riegel" }, { "id": "oh-sd-4507-newark", "state": "OH", "name": "Newark City School District (4507)", "levy": "school district", "label": "Newark City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4507-newark" }, { "id": "oh-sd-5506-newton", "state": "OH", "name": "Newton Local School District (5506)", "levy": "school district", "label": "Newton Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5506-newton" }, { "id": "oh-sd-8003-north-union", "state": "OH", "name": "North Union Local School District (8003)", "levy": "school district", "label": "North Union Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8003-north-union" }, { "id": "oh-sd-5904-northmor", "state": "OH", "name": "Northmor Local School District (5904)", "levy": "school district", "label": "Northmor Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5904-northmor" }, { "id": "oh-sd-8505-northwestern", "state": "OH", "name": "Northwestern Local School District (8505)", "levy": "school district", "label": "Northwestern Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8505-northwestern" }, { "id": "oh-sd-3904-norwalk", "state": "OH", "name": "Norwalk City School District (3904)", "levy": "school district", "label": "Norwalk City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3904-norwalk" }, { "id": "oh-sd-4712-oberlin", "state": "OH", "name": "Oberlin City School District (4712)", "levy": "school district", "label": "Oberlin City School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4712-oberlin" }, { "id": "oh-sd-7405-old-fort", "state": "OH", "name": "Old Fort Local School District (7405)", "levy": "school district", "label": "Old Fort Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7405-old-fort" }, { "id": "oh-sd-8707-otsego", "state": "OH", "name": "Otsego Local School District (8707)", "levy": "school district", "label": "Otsego Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8707-otsego" }, { "id": "oh-sd-6907-ottawa-glandorf", "state": "OH", "name": "Ottawa-Glandorf Local School District (6907)", "levy": "school district", "label": "Ottawa-Glandorf Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6907-ottawa-glandorf" }, { "id": "oh-sd-6908-ottoville", "state": "OH", "name": "Ottoville Local School District (6908)", "levy": "school district", "label": "Ottoville Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6908-ottoville" }, { "id": "oh-sd-6909-pandora-gilboa", "state": "OH", "name": "Pandora-Gilboa Local School District (6909)", "levy": "school district", "label": "Pandora-Gilboa Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6909-pandora-gilboa" }, { "id": "oh-sd-5405-parkway", "state": "OH", "name": "Parkway Local School District (5405)", "levy": "school district", "label": "Parkway Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5405-parkway" }, { "id": "oh-sd-3504-patrick-henry", "state": "OH", "name": "Patrick Henry Local School District (3504)", "levy": "school district", "label": "Patrick Henry Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3504-patrick-henry" }, { "id": "oh-sd-6302-paulding", "state": "OH", "name": "Paulding Exempted Village School District (6302)", "levy": "school district", "label": "Paulding Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6302-paulding" }, { "id": "oh-sd-8708-perrysburg", "state": "OH", "name": "Perrysburg Exempted Village School District (8708)", "levy": "school district", "label": "Perrysburg Exempted Village School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8708-perrysburg" }, { "id": "oh-sd-2604-pettisville", "state": "OH", "name": "Pettisville Local School District (2604)", "levy": "school district", "label": "Pettisville Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2604-pettisville" }, { "id": "oh-sd-2307-pickerington", "state": "OH", "name": "Pickerington Local School District (2307)", "levy": "school district", "label": "Pickerington Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2307-pickerington" }, { "id": "oh-sd-2605-pike-delta-york", "state": "OH", "name": "Pike-Delta-York Local School District (2605)", "levy": "school district", "label": "Pike-Delta-York Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2605-pike-delta-york" }, { "id": "oh-sd-5507-piqua", "state": "OH", "name": "Piqua City School District (5507)", "levy": "school district", "label": "Piqua City School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5507-piqua" }, { "id": "oh-sd-7007-plymouth-shiloh", "state": "OH", "name": "Plymouth-Shiloh Local School District (7007)", "levy": "school district", "label": "Plymouth-Shiloh Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7007-plymouth-shiloh" }, { "id": "oh-sd-6804-preble-shawnee", "state": "OH", "name": "Preble Shawnee Local School District (6804)", "levy": "school district", "label": "Preble Shawnee Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6804-preble-shawnee" }, { "id": "oh-sd-2509-reynoldsburg", "state": "OH", "name": "Reynoldsburg City School District (2509)", "levy": "school district", "label": "Reynoldsburg City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2509-reynoldsburg" }, { "id": "oh-sd-3304-ridgemont", "state": "OH", "name": "Ridgemont Local School District (3304)", "levy": "school district", "label": "Ridgemont Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3304-ridgemont" }, { "id": "oh-sd-3305-riverdale", "state": "OH", "name": "Riverdale Local School District (3305)", "levy": "school district", "label": "Riverdale Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3305-riverdale" }, { "id": "oh-sd-7507-russia", "state": "OH", "name": "Russia Local School District (7507)", "levy": "school district", "label": "Russia Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7507-russia" }, { "id": "oh-sd-7406-seneca-east", "state": "OH", "name": "Seneca East Local School District (7406)", "levy": "school district", "label": "Seneca East Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7406-seneca-east" }, { "id": "oh-sd-7008-shelby", "state": "OH", "name": "Shelby City School District (7008)", "levy": "school district", "label": "Shelby City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7008-shelby" }, { "id": "oh-sd-3905-south-central", "state": "OH", "name": "South Central Local School District (3905)", "levy": "school district", "label": "South Central Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3905-south-central" }, { "id": "oh-sd-1205-southeastern", "state": "OH", "name": "Southeastern Local School District (1205)", "levy": "school district", "label": "Southeastern Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1205-southeastern" }, { "id": "oh-sd-4510-southwest-licking", "state": "OH", "name": "Southwest Licking Local School District (4510)", "levy": "school district", "label": "Southwest Licking Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4510-southwest-licking" }, { "id": "oh-sd-0209-spencerville", "state": "OH", "name": "Spencerville Local School District (0209)", "levy": "school district", "label": "Spencerville Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0209-spencerville" }, { "id": "oh-sd-5010-springfield", "state": "OH", "name": "Springfield Local School District (5010)", "levy": "school district", "label": "Springfield Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5010-springfield" }, { "id": "oh-sd-8607-stryker", "state": "OH", "name": "Stryker Local School District (8607)", "levy": "school district", "label": "Stryker Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8607-stryker" }, { "id": "oh-sd-2606-swanton", "state": "OH", "name": "Swanton Local School District (2606)", "levy": "school district", "label": "Swanton Local School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2606-swanton" }, { "id": "oh-sd-0909-talawanda", "state": "OH", "name": "Talawanda City School District (0909)", "levy": "school district", "label": "Talawanda City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0909-talawanda" }, { "id": "oh-sd-1906-tri-village", "state": "OH", "name": "Tri-Village Local School District (1906)", "levy": "school district", "label": "Tri-Village Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1906-tri-village" }, { "id": "oh-sd-1103-triad", "state": "OH", "name": "Triad Local School District (1103)", "levy": "school district", "label": "Triad Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1103-triad" }, { "id": "oh-sd-6805-twin-valley-community", "state": "OH", "name": "Twin Valley Community Local School District (6805)", "levy": "school district", "label": "Twin Valley Community Local School District's 1.5% income tax", "ratePercent": 1.5, "topRatePercent": 1.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6805-twin-valley-community" }, { "id": "oh-sd-7106-union-scioto", "state": "OH", "name": "Union-Scioto Local School District (7106)", "levy": "school district", "label": "Union-Scioto Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-7106-union-scioto" }, { "id": "oh-sd-1510-united", "state": "OH", "name": "United Local School District (1510)", "levy": "school district", "label": "United Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1510-united" }, { "id": "oh-sd-8803-upper-sandusky", "state": "OH", "name": "Upper Sandusky Exempted Village School District (8803)", "levy": "school district", "label": "Upper Sandusky Exempted Village School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8803-upper-sandusky" }, { "id": "oh-sd-3306-upper-scioto-valley", "state": "OH", "name": "Upper Scioto Valley Local School District (3306)", "levy": "school district", "label": "Upper Scioto Valley Local School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3306-upper-scioto-valley" }, { "id": "oh-sd-5713-valley-view", "state": "OH", "name": "Valley View Local School District (5713)", "levy": "school district", "label": "Valley View Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-5713-valley-view" }, { "id": "oh-sd-3207-van-buren", "state": "OH", "name": "Van Buren Local School District (3207)", "levy": "school district", "label": "Van Buren Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3207-van-buren" }, { "id": "oh-sd-8104-van-wert", "state": "OH", "name": "Van Wert City School District (8104)", "levy": "school district", "label": "Van Wert City School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-8104-van-wert" }, { "id": "oh-sd-3208-vanlue", "state": "OH", "name": "Vanlue Local School District (3208)", "levy": "school district", "label": "Vanlue Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3208-vanlue" }, { "id": "oh-sd-1907-versailles", "state": "OH", "name": "Versailles Exempted Village School District (1907)", "levy": "school district", "label": "Versailles Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1907-versailles" }, { "id": "oh-sd-0605-wapakoneta", "state": "OH", "name": "Wapakoneta City School District (0605)", "levy": "school district", "label": "Wapakoneta City School District's 0.75% income tax", "ratePercent": 0.75, "topRatePercent": 0.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0605-wapakoneta" }, { "id": "oh-sd-6303-wayne-trace", "state": "OH", "name": "Wayne Trace Local School District (6303)", "levy": "school district", "label": "Wayne Trace Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-6303-wayne-trace" }, { "id": "oh-sd-0606-waynesfield-goshen", "state": "OH", "name": "Waynesfield-Goshen Local School District (0606)", "levy": "school district", "label": "Waynesfield-Goshen Local School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-0606-waynesfield-goshen" }, { "id": "oh-sd-4715-wellington", "state": "OH", "name": "Wellington Exempted Village School District (4715)", "levy": "school district", "label": "Wellington Exempted Village School District's 1% income tax", "ratePercent": 1, "topRatePercent": 1, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-4715-wellington" }, { "id": "oh-sd-1105-west-liberty-salem", "state": "OH", "name": "West Liberty-Salem Local School District (1105)", "levy": "school district", "label": "West Liberty-Salem Local School District's 1.75% income tax", "ratePercent": 1.75, "topRatePercent": 1.75, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-1105-west-liberty-salem" }, { "id": "oh-sd-3906-western-reserve", "state": "OH", "name": "Western Reserve Local School District (3906)", "levy": "school district", "label": "Western Reserve Local School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3906-western-reserve" }, { "id": "oh-sd-3122-wyoming", "state": "OH", "name": "Wyoming City School District (3122)", "levy": "school district", "label": "Wyoming City School District's 1.25% income tax", "ratePercent": 1.25, "topRatePercent": 1.25, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-3122-wyoming" }, { "id": "oh-sd-2906-xenia-community", "state": "OH", "name": "Xenia Community City School District (2906)", "levy": "school district", "label": "Xenia Community City School District's 0.5% income tax", "ratePercent": 0.5, "topRatePercent": 0.5, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2906-xenia-community" }, { "id": "oh-sd-2907-yellow-springs", "state": "OH", "name": "Yellow Springs Exempted Village School District (2907)", "levy": "school district", "label": "Yellow Springs Exempted Village School District's 2% income tax", "ratePercent": 2, "topRatePercent": 2, "base": { "kind": "state-taxable-income", "description": "The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does.", "onStateTaxableIncome": "OH", "taxesPretaxRetirement": false }, "note": "Ohio school districts tax where you live, not where you work, so this is charged on top of any city tax above — a Bexley resident working in Columbus owes both. It is a traditional-base district, so the rate applies to your Ohio taxable income rather than to your wages: your pay less Ohio's personal exemption ($2,350 up to $40,000 of income, $2,100 up to $80,000, $1,850 above that, counted twice on a joint return), and a traditional 401(k) contribution reduces it too — unlike every Ohio city tax, which is charged on box 5 Medicare wages. Ohio's $26,050 zero band and its $332 of flat tax belong to the state's own schedule and are not part of this, which is why a small salary can owe a district and owe Ohio nothing. Left out, so this figure runs a little high: exemptions for dependents, the $50-a-district credit for filers 65 or older, and the fact that every other dollar in modified adjusted gross income is in the base too — interest, dividends and self-employment would all raise it. A district's boundaries are not a city's or a ZIP code's: check the four-digit code against box 20 of your own W-2.", "source": { "publisher": "Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26)", "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2025-2026%20NYP%20Updates/School_Districts_2026.pdf" }, "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&schoolDistrict=oh-sd-2907-yellow-springs" } ], "caveats": [ "Not every local wage tax in the United States — every one Far Better Off has read off its own publisher. 119 localities across 7 states (OH, PA, MI, NY, IN, KY, MO) and all 214 Ohio school districts that levy one. Ohio alone has several hundred taxing municipalities, Pennsylvania has more, and Indiana's other counties, many Kentucky and Michigan cities and much of Pennsylvania levy one that is not in this table yet. A city absent from here is \"not modelled\", never \"no tax\".", "A rate is not a bill, and here the base matters more than the rate. Read each row's \"base.kind\" before multiplying: The rate is charged on gross compensation with no deduction and no personal exemption. Which figure on the W-2 that is depends on the publisher — Ohio's cities tax qualifying wages, box 5 — and the row's own note says. Read taxesPretaxRetirement for whether a 401(k) deferral is in it. The rate is charged on the federal AGI figure, less a fixed amount for each personal and dependency exemption claimed. A traditional 401(k) contribution is already out of that figure, so a deferral does reduce it. The rate is charged on the state's own taxable income — the state's deduction or personal exemption already taken off — so the locality's answer moves when the state's does. Send a salary to /api/v1/state-tax for the figure, with the state line already on it.", "Where you work and where you live are different questions and this table answers both, differently. A city, county, township or borough tax is generally charged by the place the work is done; Ohio's school district tax is charged by the district you live in, so it is owed on top of any city tax rather than instead of it. Several Ohio cities also tax residents who work elsewhere, less a credit for what the work city took — that credit is not modelled here.", "Residency is in the name, not a field. Michigan's cities charge non-residents half the resident rate, so each appears twice — \"Detroit (I live in the city)\" and \"Detroit (I work in the city, live elsewhere)\" — as two rows with two ids. Pick the one that describes the filer.", "Ohio's school districts are matched by the four-digit code on box 20 of a W-2 and nothing else. A district's boundaries are not a city's, a township's or a ZIP code's, and many reach into more than one county, so a bare place name is deliberately not a way to find one.", "333 of the 333 citations carry no verified day. Every row names a publisher and links its page, but unlike the state table these have not been re-fetched and string-matched since they were written. Treat a rate here as transcribed from the publisher named, not as re-checked today, and follow source.url before quoting one in anything that matters.", "Wage income only. None of this is about local sales, property, business, occupational privilege or per-capita taxes, several of which the same councils also levy.", "Educational information, not financial or tax advice." ], "citation": "Far Better Off, \"Local income tax on wages, 2026\", https://farbetteroff.com/local-income-tax-rates. Cite the tax year and each row's own source.url, not the date you fetched it.", "meta": { "source": "https://farbetteroff.com", "page": "https://farbetteroff.com/local-income-tax-rates", "docs": "https://farbetteroff.com/api/v1", "compute": "https://farbetteroff.com/api/v1/state-tax", "stateRates": "https://farbetteroff.com/api/v1/state-income-tax-rates", "dataVintage": [ { "id": "local-wage-tax-rates", "publisher": "City revenue departments", "edition": "City wage tax rates in force from 2026-07-01", "dataYear": 2026, "cycleYears": 1, "supersededFrom": "2027-08-01", "source": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/" }, { "id": "state-wage-tax-rates", "publisher": "State revenue departments", "edition": "Rates in force for 2026", "dataYear": 2026, "cycleYears": 1, "supersededFrom": "2027-01-01", "source": "https://www.taxadmin.org/state-tax-agencies" } ], "library": "@farbetteroff/finance", "license": "MIT — the library, including LOCAL_WAGE_TAXES, SCHOOL_DISTRICT_TAXES and the functions that apply them. The rates themselves are published local law; quote them freely.", "disclaimer": "Educational information, not financial or tax advice." } }