Ohio Local Income Tax 2026: City and School District
On top of Ohio's state income tax, 667 Ohio cities and villages tax the wages of people who work there (most often 1%), and 214 school districts tax the income of people who live there (0.25% to 2%). Your employer withholds both.
For example, on a $60,000 salary, someone who works in Columbus (2.5%) and lives in Bexley City School District (0.75%, traditional base, no IT 4 exemptions) has about $1,500 a year withheld for Columbus and $450 for the school district.
City and village income tax
Your employer withholds municipal income tax for the city or village where you work, at its rate, on your qualifying wages: your Medicare wages, so a traditional 401(k) does not lower it but cafeteria-plan health premiums do. Withholding for the city where you live is optional, at your request. If you live in a city with its own income tax, you may owe it some tax at year end, depending on the credit it gives for tax paid where you work.
School district income tax
School district income tax is based on where you live, not where you work. Employers must withhold it for every employee living in a taxing district, using the district number on your Ohio IT 4. Traditional-base districts tax your pay minus $650 a year for each IT 4 exemption; earned-income districts tax all your pay, with no exemptions.
Highest Ohio city income taxes
Bedford 3% · Parma Heights 3% · Euclid 2.85% · North Randall 2.75% · Trotwood 2.75% · Youngstown 2.75% · Warrensville Heights 2.6% · Akron 2.5% · Bexley 2.5% · Brooklyn 2.5% · Brooklyn Heights 2.5% · Campbell 2.5%
Sources: Ohio Department of Taxation, The Finder: Ohio Municipal Income Tax Rates (OHMuniRateTable.csv) · Ohio Department of Taxation, School Districts With an Income Tax for 2026 (Rev. 3/26) · Ohio Department of Taxation, The Finder: School District Income Tax Rate Table (OHSDRateTable.csv). Rules: Ohio Revised Code 718.03 · 718.01(R) · 2026 employer withholding guidelines · school district withholding formula. Checked Oct 25, 2026.
Ohio local tax questions
Does Ohio have local income tax?
On top of Ohio's state income tax, 667 Ohio cities and villages tax the wages of people who work there (most often 1%), and 214 school districts tax the income of people who live there (0.25% to 2%). Your employer withholds both.
Where do I pay Ohio city income tax?
Your employer withholds municipal income tax for the city or village where you work, at its rate, on your qualifying wages: your Medicare wages, so a traditional 401(k) does not lower it but cafeteria-plan health premiums do. Withholding for the city where you live is optional, at your request. If you live in a city with its own income tax, you may owe it some tax at year end, depending on the credit it gives for tax paid where you work.
Who pays Ohio school district income tax?
School district income tax is based on where you live, not where you work. Employers must withhold it for every employee living in a taxing district, using the district number on your Ohio IT 4. Traditional-base districts tax your pay minus $650 a year for each IT 4 exemption; earned-income districts tax all your pay, with no exemptions.
Where do these rates come from?
The Ohio Department of Taxation: its Finder rate tables for municipalities and school districts, and its 2026 list of school districts with an income tax, which agree on every school district rate. We checked them on Oct 25, 2026.
Ohio city paycheck calculators
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