Local income tax on wages, 2026

The city, county, township and borough rates, in full

A state rate is not the whole sub-federal bill. Indiana, Kentucky, Michigan, Missouri, New York, Ohio and Pennsylvania all let counties, cities or school districts levy their own income tax on wages. In one of them the city line is the larger of the two: Euclid takes 2.85% where Ohio takes 2.75%. These 119 are the rates Far Better Off has verified against the page the authority that charges them publishes — a city’s own revenue page, or the state department of revenue that sets every county’s rate, as Indiana’s does — and they are in the figures the paycheck calculator gives you.

A city rate can be verified while its state’s is not, and St. Louis's 1% is where that is true today. Missouri charges income tax on wages and is not in the table above, so the paycheck calculator computes the city line and still asks you for the state rate. The city figure is no less real for that, and Far Better Off will not invent the other half to keep it company.

69of these charge their rate on gross pay: no standard deduction, no personal exemption, and no exclusion for a 401(k), which is why they can be stated as one rate without a footnote. Ohio’s municipalities tax “qualifying wages” — box 5 Medicare wages, which already contains the deferral — and Philadelphia follows the same Pennsylvania rule that makes the state tax deferrals too. An Ohioan who lives in one municipality and works in another owes their home city as well, less a credit for what the work city took, and that second city is not included above. Kentucky’s Kenton County is the one second government that is: its 0.6997% reaches work done anywhere in the county, so the 7city rows inside it each say what the county adds and what the pair comes to. The two rates are still not added into one — they are two returns to two governments, and neither publishes the sum. The county’s fee stops at the Social Security wage base and 4 of those cities do not, so above that ceiling the city rate is the only local one left running.

Detroit starts at your federal AGI. Its resident rate is charged on the AGI from your federal return, less $600 a year for yourself and for each person you claim, so both a 401(k) contribution and your exemptions come off before the 2.4% applies. The column above shows it on the full $75,000 with no contribution and no exemption claimed, which is the largest it can be: one exemption takes $14.40 off that, and a $4,500 contribution another $108.00. Two things this figure is not: the 1.2% Detroit charges people who work in the city and live outside it, which is a row of its own here — half the rate, on wages rather than AGI, with the same $600 an exemption coming off — and what your employer withholds, since Michigan’s employer guide has that taken from gross pay less the exemptions, so the return can hand some of it back.

Michigan’s other cities start at box 1 of your W‑2. 24 Michigan cities levy an income tax under one statute, the Uniform City Income Tax Ordinance, and the ones above are Albion 1%, Battle Creek 1%, Benton Harbor 1%, Big Rapids 1%, East Lansing 1%, Flint 1%, Grand Rapids 1.5%, Hamtramck 1%, Highland Park 2%, Ionia 1%, Lansing 1%, Lapeer 1%, Muskegon 1%, Muskegon Heights 1%, Pontiac 1%, Portland 1%, Saginaw 1.5%, Springfield 1% and Walker 1%. Each has a non-resident rate of exactly half, a row of its own here, for work done in the city by someone living outside it. The ordinance caps a city at 1% on residents and 0.5% on everyone else unless the legislature allowed it more, which is why Grand Rapids and Saginaw charge 1.5% and Highland Park charges 2%. What the ordinance does not set is the exemption, which is why these are read off each city rather than copied from its neighbour: $600 a head in Albion, Big Rapids, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac and Walker, $750 a head in Battle Creek, Benton Harbor, Saginaw and Springfield, $700 a head in Ionia and $1,000 a head in Portland — the same line of the same common return, filled in with a different number. The base they share is the wage figure your federal return reports — “use box 1 wages only”, as Lansing’s instructions put it, and Grand Rapids’ and Flint’s say the same — so a 401(k) contribution reduces every one of these lines, and your exemptions come off before the rate applies. A resident who works in another Michigan city gets a credit for what that city took, which is not included above.

Indiana’s are county taxes, on the state’s own figure. All 92 counties levy one, and the 8above are the counties holding Indiana’s largest cities. The rate that applies to you is the county you lived in on 1 January — not the one you commute to, unless you live outside Indiana altogether — so Marion County’s 2.02%is charged in Beech Grove and Speedway as well as in Indianapolis, and someone in Fishers pays Hamilton County’s 1.1% instead. The base is not gross pay: the Department of Revenue’s own withholding notice works out one figure and taxes it twice — “The taxable income of $473.08 is the amount on which state and county tax should be calculated” — so Indiana’s $1,000 personal exemption ($2,000 filing jointly) comes off first and a 401(k) contribution reduces the county line as well as the state one. The column above shows each on the full $75,000with no contribution. Indiana’s $1,500 dependent exemptions are not included, so a filer with children owes a little less.

A local rate has no tax year. A state changes its rate for a tax year, so the table on the state income tax page turns over every 1 January together. A city changes its rate on whatever day its ordinance says, which is why 19 of the 119 above carry the day their own authority prints and 100 do not, because Covington, Crestview Hills, Erlanger, Independence, Kenton County, Lexington, Louisville, Ludlow, Taylor Mill, Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Hamtramck, Highland Park, Ionia, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Portland, Saginaw, Springfield, Walker, St. Louis, New York City, Canton, Cleveland, Columbus, Cuyahoga Falls, Euclid, Hamilton, Kettering, Lakewood, Mansfield, Parma, Toledo, Abington Township, Allentown, Altoona, Bensalem Township, Bethlehem, Bristol Township, Cheltenham Township, Erie, Harrisburg, Lancaster, Millcreek Township, Mount Lebanon Township, Norristown Borough, Pittsburgh, Reading, Ross Township, Scranton, State College Borough, Upper Darby Township, West Chester Borough, Wilkes-Barre and York publish their rate with no effective date at all. Philadelphia’s two are the newest, and the only ones with a change already coming: they took force on 1 July 2026, they have fallen on 1 July in each of the three years the city’s own rate table covers, and the city says they keep going — “Over time, the Wage Tax rates will drop to 3.70% for residents and 3.39% for non-residents.” So these figures have a shelf life, and Far Better Off stores it with them rather than leaving it to a calendar nobody checks: the repository’s own tests fail from 1 August 2027 if the rates on this page have not been read off the cities again by then.

These 119 are not all the local income taxes there are. Indiana’s other 84 counties levy one, so do Kentucky cities and counties other than Louisville and Lexington, Michigan’s 4 other income-tax cities (Grayling, Hudson, Jackson and Port Huron), hundreds more Ohio municipalities, and the thousands of Pennsylvania municipalities and school districts outside the Act 32 cities, townships and boroughs here. Ohio’s school districts have left this list: all 214that levy an income tax for 2026 are computed by the paycheck calculator, on both of the bases Ohio law allows them, and they are a table of their own further down this page. None of the rest are here yet, and the reason is the one the rows above show: a locality is only statable once its base has been read off the publisher’s own page, and Far Better Off will not approximate a base it has not read off the authority’s own tables. Five entries have left this paragraph. Two acquired the field they needed: New York City, whose four resident brackets are charged on New York State taxable income, and Indiana’s counties, whose one rate is charged on Indiana’s. The other three needed no new field at all. Louisville Metro and Lexington-Fayette are charged on gross pay, the shape Ohio’s cities and Philadelphia already had; Louisville was missing only because the Revenue Commission’s website refused every earlier attempt to read it, and Lexington because two facts had to be settled first: whether the fee is capped at the federal Social Security wage base, as several Kentucky cities cap theirs (it is not — the Urban County Government charges 2.25% of “all wages”), and whose rate 2.25% actually is (the Urban County Government’s; the Fayette County Board of Education charges residents another 0.5% on top, which is why Lexington is two rows and not one). The fifth is Detroit’s non-resident rate, which was missing for a narrower reason still: it needed one sentence, in a form nobody had opened. Form 5119 taxes “wages, salaries, tips, and other compensation earned in the City of Detroit” and never mentions a 401(k) — but the schedule that line sends you to, Form 5121, apportions a job’s wages by the box 1 figure on your W-2, and a deferral is the one thing box 1 leaves out. All five are in the table above now rather than in this list. If your city or county is not in that table, assume the figures on this page are lower than what you actually pay.

Ohio’s 214 school district income taxes, in full

The table above is charged by where you work. Ohio charges a second local income tax by where you live, and the two are owed together: live in Westerville and work in Columbus and you owe Columbus’s 2.5% on the work and Westerville City School District’s 0.75% on the home. All 214 districts that levy one for 2026 are below, every rate read off the Ohio Department of Taxation’s own employer withholding list, and every one of them is computed by the paycheck calculator.

Find your row by the four-digit code, not by the name. A district’s boundaries are its own: they are not a city’s, a township’s or a ZIP code’s, and 123 of these 214 reach into more than one county. The code is printed in box 20 of your own W‑2 and it identifies exactly one district, which is why Far Better Off will match one on a code and refuses to match one on a name. The county column is for narrowing 214 rows to the handful that could be yours when your W‑2 is not in front of you — these districts sit in 66 of Ohio’s 88 counties — and it is not a way to pick one. Plenty of a county’s residents live in a district that charges nothing at all.

The same rate is two different numbers, and the base is why. Ohio Revised Code 5748.01(E) lets a district pick one of two bases, and 68 of these charge their rate on wages — earned income only, with no deduction and no exemption — while 146 charge it on your Ohio taxable income, which is your pay less Ohio’s personal exemption. So Spencerville Local School District and Athens City School District both charge 1%, and on $75,000 one takes $729.00 and the other $750.00 — a difference of $21.00 that neither district publishes, because neither of them has to. The gap grows with a spouse: a joint return takes two exemptions, so the same traditional district is $708.00 while the earned income district does not move, since that base has no filing status in it at all.

One source behind every row: Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26). It is the employer withholding list rather than a research table, which matters for the reason a city’s ordinance date matters above: a research table is dated when it was compiled and a withholding table is dated when employers must use it.

A 401(k) contribution reduces this line, and does not reduce the city line above it. That is one payslip, in one state, with two local taxes answering the same question differently — and it is the statute rather than a choice made here. Ohio’s municipalities tax “qualifying wages”, box 5 of your W‑2, which a deferral is still inside. Both school district bases are built on modified adjusted gross income, which starts from federal adjusted gross income, and box 1 leaves an elective deferral out. So the $75,000 column above is the largest each of these can be: deferring $4,500 takes $90.00 off the top rate here and nothing at all off a city’s.

What this table is not. It is withholding on wages, not a return. Both bases reach income no figure on this page holds — net earnings from self-employment on the earned income base, and every non-wage dollar in modified adjusted gross income on the traditional one — so a filer with income outside a paycheck owes more than the column shows, and a traditional-base filer with dependents owes less, because Ohio’s exemption is counted per person and this column claims one. Ohio’s $26,050 zero band and its $332 of flat tax are not in here either: those belong to the state’s own schedule on the state income tax page, which is why a salary too small to owe Ohio anything can still owe a traditional district.

Use this table in your own software

One keyless JSON route — no signup, no API key, CORS open to every origin, and the citation comes back with every row. All 119 localities and all 214 Ohio school districts, 333 jurisdictions with their rates, their publishers and the figure each rate is charged on:

curl "https://farbetteroff.com/api/v1/local-income-tax-rates"

That is /api/v1/local-income-tax-rates. Every row carries a base object, which is the difference between a rate and a bill: Ohio’s cities charge theirs on gross pay that a 401(k) deferral never leaves, Michigan’s charge theirs on a federal AGI less an exemption a head, and New York City and Indiana’s counties charge theirs on the state’s own taxable income. Three different answers from the same salary, and a flat list of rates cannot tell them apart.

For one person’s actual number, send a salary to the state endpoint with the locality on it. Ohio asks the question twice, so the local lines are two parameters: locality for the city, county, township or borough tax on where you work, and schoolDistrict for the Ohio school district tax on where you live, by the four-digit code on box 20 of your W-2. They are owed together, so both go in one call:

curl "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-columbus&schoolDistrict=2514"

That is a Westerville resident working in Columbus, and the answer carries three lines rather than one: Ohio’s, the city’s on the work and the district’s on the home, added in stateAndLocalTax. See the full API docs for every parameter and return field.

Common questions

Which cities and counties does the paycheck calculator include local tax for?

119 so far, across Indiana, Kentucky, Michigan, Missouri, New York, Ohio and Pennsylvania: Bloomington (Monroe County) 2.14%, Carmel and Fishers (Hamilton County) 1.1%, Evansville (Vanderburgh County) 1.25%, Fort Wayne (Allen County) 1.59%, Gary and Hammond (Lake County) 1.5%, Indianapolis (Marion County) 2.02%, Lafayette (Tippecanoe County) 1.28%, South Bend (St. Joseph County) 1.75%, Bowling Green 2%, Covington 2.45%, Crestview Hills 1.15%, Erlanger 1.5%, Fort Wright 0.99%, Independence 1.25%, Kenton County 0.6997%, Lexington 2.75%, Lexington 2.25% for a non-resident who works there, Louisville 2.2%, Louisville 1.45% for a non-resident who works there, Ludlow 2%, Taylor Mill 2%, Albion 1%, Albion 0.5% for a non-resident who works there, Battle Creek 1%, Battle Creek 0.5% for a non-resident who works there, Benton Harbor 1%, Benton Harbor 0.5% for a non-resident who works there, Big Rapids 1%, Big Rapids 0.5% for a non-resident who works there, Detroit 2.4%, Detroit 1.2% for a non-resident who works there, East Lansing 1%, East Lansing 0.5% for a non-resident who works there, Flint 1%, Flint 0.5% for a non-resident who works there, Grand Rapids 1.5%, Grand Rapids 0.75% for a non-resident who works there, Hamtramck 1%, Hamtramck 0.5% for a non-resident who works there, Highland Park 2%, Highland Park 1% for a non-resident who works there, Ionia 1%, Ionia 0.5% for a non-resident who works there, Lansing 1%, Lansing 0.5% for a non-resident who works there, Lapeer 1%, Lapeer 0.5% for a non-resident who works there, Muskegon 1%, Muskegon 0.5% for a non-resident who works there, Muskegon Heights 1%, Muskegon Heights 0.5% for a non-resident who works there, Pontiac 1%, Pontiac 0.5% for a non-resident who works there, Portland 1%, Portland 0.5% for a non-resident who works there, Saginaw 1.5%, Saginaw 0.75% for a non-resident who works there, Springfield 1%, Springfield 0.5% for a non-resident who works there, Walker 1%, Walker 0.5% for a non-resident who works there, St. Louis 1%, New York City 3.078%–3.876%, Akron 2.5%, Canton 2.5%, Cincinnati 1.8%, Cleveland 2.5%, Columbus 2.5%, Cuyahoga Falls 2%, Dayton 2.5%, Euclid 2.85%, Hamilton 2%, Kettering 2.25%, Lakewood 1.5%, Lorain 2.5%, Mansfield 2.25%, Middletown 2%, Parma 2.5%, Springfield 2.4%, Toledo 2.5%, Abington Township 1%, Allentown 1.975%, Allentown 1.28% for a non-resident who works there, Altoona 1.7%, Altoona 1.4% for a non-resident who works there, Bensalem Township 1%, Bethlehem 1%, Bethlehem 1% for a non-resident who works there, Bristol Township 0.5%, Cheltenham Township 1.5%, Cheltenham Township 1% for a non-resident who works there, Erie 1.65%, Erie 1.65% for a non-resident who works there, Harrisburg 2%, Harrisburg 1% for a non-resident who works there, Lancaster 1.6%, Lancaster 1% for a non-resident who works there, Millcreek Township 1%, Mount Lebanon Township 1.3%, Norristown Borough 2.1%, Norristown Borough 1% for a non-resident who works there, Philadelphia 3.735%, Philadelphia 3.425% for a non-resident who works there, Pittsburgh 3%, Pittsburgh 1% for a non-resident who works there, Reading 3.6%, Reading 1% for a non-resident who works there, Ross Township 1%, Scranton 3.4%, Scranton 1% for a non-resident who works there, State College Borough 2.25%, State College Borough 1% for a non-resident who works there, Upper Darby Township 1%, West Chester Borough 1.25%, West Chester Borough 1% for a non-resident who works there, Wilkes-Barre 3%, Wilkes-Barre 1% for a non-resident who works there, York 1.25% and York 1.25% for a non-resident who works there. 69 of them are charged on gross pay with no deduction at all, so a 401(k) contribution does not reduce those; 20 allow a flat exemption for each person on the return instead of a deduction — $600 a head in Albion, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac and Walker, $750 a head in Battle Creek, Benton Harbor, Saginaw and Springfield, $700 a head in Ionia and $1,000 a head in Portland, worth $6.00 to $14.40 a year at the city's own rate, and the same amount again on the commuter row beside it at half that rate. Detroit's resident line starts from your federal AGI; every other row here starts from the wages in box 1 of your W-2, which is the figure a 401(k) contribution has already come out of; New York City charges 4 brackets of its own, 3.078%–3.876%, on New York taxable income, so the state's standard deduction comes off first and a 401(k) reduces it too; and 8 Indiana counties charge one rate of their own on the same Indiana taxable income the state taxes, so the state's own exemption comes off first and a 401(k) reduces those too — Bloomington (Monroe County) 2.14%, Carmel and Fishers (Hamilton County) 1.1%, Evansville (Vanderburgh County) 1.25%, Fort Wayne (Allen County) 1.59%, Gary and Hammond (Lake County) 1.5%, Indianapolis (Marion County) 2.02%, Lafayette (Tippecanoe County) 1.28% and South Bend (St. Joseph County) 1.75%. Everything else is still excluded: Indiana's other 84 counties, many Kentucky cities and counties, Michigan's 4 other income-tax cities, hundreds of other Ohio municipalities, and the rest of Pennsylvania's municipalities and school districts under Act 32 all charge their own income tax on top of the state rate, so in those places your real total is higher than the figure shown.

What is the school district number on my W-2, and what does it cost me?

Box 20 of an Ohio W-2 carries a four-digit school district code, and it is the only reliable way to identify your district — the boundaries are not a city's, a township's or a ZIP code's, and 123 of Ohio's 214 taxing districts reach into more than one county. Ohio is the only state with a school district income tax Far Better Off models, and all 214 that levy one for 2026 are listed on this page with the rate against each code, from 0.25% to 2%. It is charged by where you live rather than where you work, so it is owed on top of any city tax, and what it costs depends on which of Ohio's two bases your district picked: 68 charge the rate on wages with no deduction at all, and 146 charge it on your Ohio taxable income, which is your pay less Ohio's personal exemption. Both are reduced by a traditional 401(k) contribution, which no Ohio city tax is.

Two cities charge the same rate. Why do they take different amounts?

Because a rate is charged on a figure, and the figure differs. Ohio's cities and Philadelphia charge theirs on gross compensation — box 5 Medicare wages in Ohio — which already contains a traditional 401(k) contribution, so a deferral does not reduce the bill. Michigan's cities start from the federal AGI figure, which the deferral has already left, and then subtract a fixed amount for each personal exemption. New York City and Indiana's counties charge theirs on the state's own taxable income, so the state's deduction comes off first and a 401(k) reduces it too. The table says which base each row is on, and the JSON at https://farbetteroff.com/api/v1/local-income-tax-rates carries it as a three-value field a program can switch on.

Do I pay city income tax where I live or where I work?

Generally where you work, for a city, county, township or borough tax — the rows here are the tax of the place the work is done, and Michigan's cities charge a non-resident who commutes in half the resident rate, which is why each Michigan city appears twice. Ohio's school district tax is the exception and is charged by where you LIVE, so it is owed on top of any city tax rather than instead of it: a Westerville resident working in Columbus owes both. Several Ohio cities also tax residents who work elsewhere, less a credit for what the work city took; that credit is not modelled here.