Ohio City and Village Income Tax Rates 2026
667 Ohio cities and villages levy a municipal income tax in 2026, from 0.45% to 3% (Bedford and Parma Heights). The most common rate is 1%, in 266 of them; Columbus, Cleveland, Toledo, Akron and Dayton charge 2.5%. Source
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.
Income tax rate in every Ohio city and village
| City or village | Rate | Rate since | Scheduled change |
|---|---|---|---|
| Aberdeen | 1% | Jan 1, 2004 | — |
| Ada | 1.65% | Jul 1, 2011 | — |
| Addyston | 1.5% | Jan 1, 2013 | — |
| Adelphi | 1% | Jan 1, 2010 | — |
| Akron | 2.5% | Jan 1, 2018 | — |
| Alexandria | 1% | Jan 1, 2020 | — |
| Alger | 1% | 2002 or earlier | — |
| Alliance | 2% | Jul 1, 2007 | — |
| Amanda | 1% | Sep 1, 2015 | — |
| Amberley | 2% | 2002 or earlier | — |
| Amelia | None | Jan 1, 2021 | — |
| Amherst | 1.5% | 2002 or earlier | — |
| Amsterdam | 1% | Jul 1, 2014 | — |
| Andover | 1.5% | 2002 or earlier | — |
| Anna | 1.75% | 2002 or earlier | — |
| Ansonia | 1% | 2002 or earlier | — |
| Antwerp | 1% | Sep 12, 2006 | — |
| Apple Creek | 1% | 2002 or earlier | — |
| Arcanum | 1% | Jan 1, 2011 | — |
| Archbold | 1.8% | Jan 1, 2023 | — |
| Arlington | 1% | 2002 or earlier | — |
| Arlington Heights | 2.1% | Jan 1, 2003 | — |
| Ashland | 2% | Jan 1, 2017 | — |
| Ashley | 1% | Jan 1, 2016 | — |
| Ashtabula | 1.8% | 2002 or earlier | — |
| Ashville | 1% | Jan 1, 2008 | — |
| Athens | 1.95% | Jan 1, 2023 | — |
| Aurora | 2% | Apr 1, 2003 | — |
| Avon | 1.95% | Jan 1, 2026 | — |
| Avon Lake | 1.5% | 2002 or earlier | — |
| Baltic | 1.5% | Jan 1, 2016 | — |
| Baltimore | 1% | 2002 or earlier | — |
| Barberton | 2.25% | Jan 1, 2014 | — |
| Barnesville | 1% | 2002 or earlier | — |
| Batavia | 1% | 2002 or earlier | — |
| Bay Village | 1.5% | 2002 or earlier | — |
| Beach City | 1% | 2002 or earlier | — |
| Beachwood | 2% | Jan 1, 2011 | — |
| Beaverdam | 1% | Jan 1, 2010 | — |
| Bedford | 3% | Jan 1, 2018 | — |
| Bedford Heights | 2% | 2002 or earlier | — |
| Bellaire | 1% | 2002 or earlier | — |
| Belle Center | 1% | 2002 or earlier | — |
| Bellefontaine | 1.6% | Jul 1, 2024 | — |
| Bellevue | 2% | Jul 1, 2018 | — |
| Bellville | 1% | 2002 or earlier | — |
| Belpre | 1% | 2002 or earlier | — |
| Bentleyville | 1% | 2002 or earlier | — |
| Berea | 2% | 2002 or earlier | — |
| Bethel | 1% | Jan 1, 2024 | — |
| Bettsville | 1% | Jan 1, 2007 | — |
| Beverly | 1.25% | Jan 1, 2023 | — |
| Bexley | 2.5% | Jan 1, 2012 | — |
| Blanchester | 1% | Jul 1, 2024 | — |
| Bloomdale | 1% | 2002 or earlier | — |
| Bloomingdale | 1% | Jan 1, 2012 | — |
| Bloomville | 1% | Jan 1, 2019 | — |
| Blue Ash | 1.25% | Jan 1, 2007 | — |
| Bluffton | 1.65% | Jan 1, 2025 | — |
| Bolivar | 1% | 2002 or earlier | — |
| Boston Heights | 2% | Jan 1, 2005 | — |
| Botkins | 1.5% | 2002 or earlier | — |
| Bowerston | 1% | 2002 or earlier | — |
| Bowling Green | 2.15% | Jan 1, 2026 | — |
| Bradford | 1% | 2002 or earlier | — |
| Bradner | 1% | 2002 or earlier | — |
| Bratenahl | 2% | Jun 1, 2019 | — |
| Brecksville | 2% | 2002 or earlier | — |
| Bremen | 1% | 2002 or earlier | — |
| Brewster | 2% | Jan 1, 2020 | — |
| Brice | 2% | Jan 1, 2008 | — |
| Bridgeport | 1% | Aug 1, 2019 | — |
| Broadview Heights | 2% | 2002 or earlier | — |
| Brook Park | 2% | 2002 or earlier | — |
| Brooklyn | 2.5% | Jun 1, 2009 | — |
| Brooklyn Heights | 2.5% | Jul 1, 2018 | — |
| Brookville | 2% | Jan 1, 2016 | — |
| Brunswick | 2% | Jan 1, 2018 | — |
| Bryan | 1.8% | Jan 1, 2006 | — |
| Buckland | 1% | Jul 1, 2013 | — |
| Bucyrus | 2.25% | Jul 1, 2023 | — |
| Burbank | 1% | Jul 1, 2022 | — |
| Burton | 1% | 2002 or earlier | — |
| Butler | 1% | 2002 or earlier | — |
| Byesville | 1% | 2002 or earlier | — |
| Cadiz | 1% | 2002 or earlier | — |
| Cairo | 0.5% | Jul 1, 2007 | — |
| Caldwell | 1% | Jan 1, 2018 | — |
| Cambridge | 2% | Jan 1, 2010 | — |
| Camden | 1% | Jan 1, 2014 | — |
| Campbell | 2.5% | 2002 or earlier | — |
| Canal Fulton | 2% | Jan 1, 2020 | — |
| Canal Winchester | 2% | 2002 or earlier | — |
| Canfield | 1% | 2002 or earlier | — |
| Canton | 2.5% | Jul 1, 2018 | — |
| Cardington | 1% | 2002 or earlier | — |
| Carey | 1.5% | 2002 or earlier | — |
| Carlisle | 1.5% | 2002 or earlier | — |
| Carroll | 0.75% | 2002 or earlier | — |
| Carrollton | 1% | 2002 or earlier | — |
| Castine | None | Jan 1, 2003 | — |
| Catawba | 1% | 2002 or earlier | — |
| Cecil | 1% | Jan 1, 2004 | — |
| Cedarville | 1.25% | Jul 1, 2015 | — |
| Celina | 1.5% | Jan 1, 2011 | — |
| Centerburg | 1% | 2002 or earlier | — |
| Centerville | 2.25% | Jan 1, 2017 | — |
| Chagrin Falls | 1.85% | Jan 1, 2017 | — |
| Chardon | 2% | Jan 1, 2005 | — |
| Chesterville | 1% | Jul 1, 2018 | — |
| Cheviot | 2% | 2002 or earlier | — |
| Chickasaw | 1% | Oct 1, 2022 | — |
| Chillicothe | 1.8% | Jan 1, 2026 | — |
| Cincinnati | 1.8% | Oct 1, 2020 | — |
| Circleville | 2.5% | Jan 1, 2026 | — |
| Clarksville | 1% | Jul 1, 2016 | — |
| Clay Center | 1.5% | 2002 or earlier | — |
| Clayton | 2.5% | Jan 1, 2026 | — |
| Cleveland | 2.5% | Jan 1, 2017 | — |
| Cleveland Heights | 2.25% | Jan 1, 2016 | — |
| Clinton | 1% | Jan 1, 2012 | — |
| Clyde | 1.5% | 2002 or earlier | — |
| Coal Grove | 1% | 2002 or earlier | — |
| Coldwater | 1.5% | Jan 1, 2025 | — |
| College Corner | None | Sep 13, 2025 | — |
| Columbiana | 1% | 2002 or earlier | — |
| Columbus | 2.5% | Oct 1, 2009 | — |
| Columbus Grove | 1.25% | Jan 1, 2004 | — |
| Commercial Point | 0.75% | Jan 1, 2016 | — |
| Conesville | 0.5% | Jan 1, 2019 | — |
| Conneaut | 1.65% | Jan 1, 2013 | — |
| Continental | 1% | Jan 1, 2012 | — |
| Convoy | 1% | 2002 or earlier | — |
| Corwin | 0.5% | Jan 1, 2005 | — |
| Coshocton | 2% | Jul 1, 2015 | — |
| Covington | 1.5% | 2002 or earlier | — |
| Crestline | 2% | 2002 or earlier | — |
| Creston | 1% | Feb 4, 2008 | — |
| Cridersville | 1.5% | Jul 1, 2021 | — |
| Crooksville | 1.5% | 2002 or earlier | — |
| Cuyahoga Falls | 2% | 2002 or earlier | — |
| Cuyahoga Heights | 2.5% | Jan 1, 2017 | — |
| Cygnet | 1% | 2002 or earlier | — |
| Dalton | 1.5% | Jan 1, 2024 | — |
| Danville | 1.5% | Jan 1, 2016 | — |
| Darbyville | 1% | Oct 1, 2016 | — |
| Dayton | 2.5% | Jan 1, 2017 | — |
| De Graff | 1.75% | Jan 1, 2026 | — |
| Deer Park | 1.5% | 2002 or earlier | — |
| Defiance | 1.8% | Jan 1, 2014 | — |
| Delaware | 1.85% | Jan 1, 2011 | — |
| Dellroy | None | 2002 or earlier | — |
| Delphos | 1.75% | Jul 1, 2014 | — |
| Delta | 1.5% | 2002 or earlier | — |
| Dennison | 2% | 2002 or earlier | — |
| Deshler | 1% | Jan 1, 2015 | — |
| Dover | 1.5% | Jan 1, 2007 | — |
| Doylestown | 2% | Jan 1, 2008 | — |
| Dresden | 1% | 2002 or earlier | — |
| Dublin | 2% | 2002 or earlier | — |
| Dunkirk | 1% | 2002 or earlier | — |
| East Canton | 1.5% | Jan 1, 2004 | — |
| East Cleveland | 2% | 2002 or earlier | — |
| East Liverpool | 1.5% | 2002 or earlier | — |
| East Palestine | 1.5% | Jan 1, 2020 | — |
| Eastlake | 2% | 2002 or earlier | — |
| Eaton | 1.5% | 2002 or earlier | — |
| Edgerton | 1.75% | Jan 1, 2015 | — |
| Edison | 0.5% | Jan 1, 2009 | — |
| Edon | 1.75% | Jan 1, 2021 | — |
| Elida | 0.75% | Apr 1, 2006 | — |
| Elmore | 1.75% | Jan 1, 2006 | — |
| Elmwood Place | 2% | 2002 or earlier | — |
| Elyria | 2.25% | Jul 1, 2016 | — |
| Empire | 1% | Aug 1, 2014 | — |
| Englewood | 1.75% | 2002 or earlier | — |
| Euclid | 2.85% | 2002 or earlier | — |
| Evendale | 1.2% | Jan 1, 2005 | — |
| Fairborn | 2% | Jan 1, 2021 | — |
| Fairfax | 1.75% | Apr 1, 2004 | — |
| Fairfield | 1.5% | 2002 or earlier | — |
| Fairlawn | 2% | 2002 or earlier | — |
| Fairport Harbor | 2% | 2002 or earlier | — |
| Fairview Park | 2% | Apr 1, 2005 | — |
| Farmersville | 1% | 2002 or earlier | — |
| Fayette | 1.5% | 2002 or earlier | — |
| Fayetteville | 1% | Jan 1, 2023 | — |
| Felicity | 1% | 2002 or earlier | — |
| Findlay | 1% | Jan 1, 2013 | — |
| Forest | 1.25% | 2002 or earlier | — |
| Forest Park | 1.5% | Jul 1, 2007 | — |
| Fort Jennings | 1% | 2002 or earlier | — |
| Fort Loramie | 1.5% | 2002 or earlier | — |
| Fort Recovery | 1.5% | Jan 1, 2026 | — |
| Fostoria | 2% | 2002 or earlier | — |
| Franklin | 2% | Jul 1, 2011 | — |
| Frazeysburg | 1% | 2002 or earlier | — |
| Fredericksburg | 1% | Jan 1, 2012 | — |
| Fredericktown | 1% | 2002 or earlier | — |
| Fremont | 1.5% | 2002 or earlier | — |
| Fulton | 1% | Jan 1, 2020 | — |
| Gahanna | 2.5% | Jul 1, 2019 | — |
| Galena | 1% | 2002 or earlier | — |
| Galion | 2% | Jul 1, 2006 | — |
| Gallipolis | 1.5% | Jan 1, 2026 | — |
| Gambier | 1.5% | 2002 or earlier | — |
| Garfield Heights | 2% | 2002 or earlier | — |
| Garrettsville | 1.75% | Jan 1, 2008 | — |
| Gates Mills | 1% | 2002 or earlier | — |
| Geneva | 1.5% | 2002 or earlier | — |
| Geneva-On-The-Lake | 1.5% | Sep 1, 2012 | — |
| Genoa | 1.5% | 2002 or earlier | — |
| Georgetown | 1% | Jan 1, 2026 | — |
| Gettysburg | 1% | Jan 1, 2017 | — |
| Gibsonburg | 1% | 2002 or earlier | — |
| Girard | 2% | 2002 or earlier | — |
| Glandorf | 1.5% | 2002 or earlier | — |
| Glenmont | 1% | Jul 1, 2024 | — |
| Glenwillow | 2% | 2002 or earlier | — |
| Gnadenhutten | 1.5% | 2002 or earlier | — |
| Golf Manor | 1.7% | 2002 or earlier | — |
| Grafton | 1.5% | 2002 or earlier | — |
| Grand Rapids | 1% | 2002 or earlier | — |
| Grand River | 2% | 2002 or earlier | — |
| Grandview Heights | 2.5% | Jul 1, 2010 | — |
| Granville | 1.5% | 2002 or earlier | — |
| Gratis | 1% | Jan 1, 2014 | — |
| Green | 2% | Jan 1, 2004 | — |
| Green Springs | 1% | 2002 or earlier | — |
| Greenfield | 1.625% | 2002 or earlier | — |
| Greenhills | 1.5% | Jan 1, 2006 | — |
| Greenville | 1.5% | Jan 1, 2005 | — |
| Greenwich | 1% | 2002 or earlier | — |
| Grove City | 2% | 2002 or earlier | — |
| Groveport | 2% | 2002 or earlier | — |
| Hamersville | 1% | Jan 1, 2025 | — |
| Hamilton | 2% | 2002 or earlier | — |
| Hamler | 1% | 2002 or earlier | — |
| Hanging Rock | 1% | Feb 1, 2025 | — |
| Hanover | 1% | Jan 1, 2017 | — |
| Harrisburg | 1% | 2002 or earlier | — |
| Harrison | 1% | 2002 or earlier | — |
| Harrod | 1% | Jan 1, 2012 | — |
| Hartville | 1.5% | Jan 1, 2024 | — |
| Haskins | 1% | 2002 or earlier | — |
| Heath | 2% | Jan 1, 2018 | — |
| Hebron | 1.5% | Jul 1, 2009 | — |
| Helena | 1% | Jan 1, 2021 | — |
| Hicksville | 1% | 2002 or earlier | — |
| Highland Heights | 2% | Jan 1, 2007 | — |
| Highland Hills | 2.5% | 2002 or earlier | — |
| Hilliard | 2.5% | Jan 1, 2022 | — |
| Hillsboro | 1.5% | 2002 or earlier | — |
| Hiram | 2.25% | Jul 1, 2018 | — |
| Holgate | 1% | 2002 or earlier | — |
| Holland | 2.25% | 2002 or earlier | — |
| Holmesville | 1% | Jul 1, 2024 | — |
| Hopedale | 1% | 2002 or earlier | — |
| Hubbard | 1.5% | Jan 1, 2005 | — |
| Huber Heights | 2.25% | Jan 1, 2015 | — |
| Hudson | 2% | Jan 1, 2005 | — |
| Hunting Valley | None | Jan 1, 2003 | — |
| Huntsville | 1% | 2002 or earlier | — |
| Huron | 1% | 2002 or earlier | — |
| Independence | 2% | 2002 or earlier | — |
| Indian Hill | 0.45% | Jan 1, 2023 | — |
| Ironton | 1% | 2002 or earlier | — |
| Jackson | 1.5% | Jan 1, 2021 | — |
| Jackson Center | 1.5% | 2002 or earlier | — |
| Jamestown | 1% | Jan 1, 2025 | — |
| Jefferson | 1.5% | Jul 1, 2005 | — |
| Jeffersonville | 1% | 2002 or earlier | — |
| Jenera | 1% | Jan 1, 2022 | — |
| Jerry City | 1% | Jan 1, 2013 | — |
| Jewett | 1% | 2002 or earlier | — |
| Johnstown | 1% | 2002 or earlier | — |
| Kalida | 1% | 2002 or earlier | — |
| Kent | 2.25% | Jan 1, 2014 | — |
| Kenton | 1.5% | 2002 or earlier | — |
| Kettering | 2.25% | Jan 1, 2007 | — |
| Kettlersville | None | Jan 1, 2013 | — |
| Killbuck | 1% | Jan 1, 2010 | — |
| Kirby | 1% | 2002 or earlier | — |
| Kirkersville | 1% | Jul 1, 2017 | — |
| Kirtland | 2% | 2002 or earlier | — |
| Lagrange | 1.5% | 2002 or earlier | — |
| Lakeline | 1% | Jan 1, 2012 | — |
| Lakemore | 2.25% | Jan 1, 2018 | — |
| Lakeview | 1% | Jan 1, 2024 | — |
| Lakewood | 1.5% | 2002 or earlier | — |
| Lancaster | 2.3% | Jan 1, 2023 | — |
| Latty | 1% | Jan 1, 2021 | — |
| Lebanon | 1.5% | Jan 1, 2024 | — |
| Leesburg | 1% | Jan 1, 2005 | — |
| Leetonia | 1.5% | 2002 or earlier | — |
| Leipsic | 1.5% | 2002 or earlier | — |
| Lewisburg | 1.75% | Jan 1, 2016 | — |
| Lexington | 1% | 2002 or earlier | — |
| Liberty Center | 1% | 2002 or earlier | — |
| Lima | 1.5% | 2002 or earlier | — |
| Lincoln Heights | 2% | 2002 or earlier | — |
| Linndale | 2% | 2002 or earlier | — |
| Lisbon | 2% | Jan 1, 2020 | — |
| Lithopolis | 1% | Jan 1, 2020 | — |
| Lockbourne | 2.5% | Jan 1, 2026 | — |
| Lockington | 1% | Jan 1, 2022 | — |
| Lockland | 2.1% | 2002 or earlier | — |
| Lodi | 1% | Jan 1, 2018 | — |
| Logan | 2% | Jan 1, 2016 | — |
| London | 1.5% | Jul 1, 2013 | — |
| Lorain | 2.5% | Jan 1, 2013 | — |
| Lordstown | 1.5% | Jan 1, 2024 | — |
| Loudonville | 1.75% | 2002 or earlier | — |
| Louisville | 2% | 2002 or earlier | — |
| Loveland | 1% | 2002 or earlier | — |
| Lowellville | 2% | Jan 1, 2011 | — |
| Luckey | 1% | 2002 or earlier | — |
| Lyndhurst | 2% | Jan 1, 2015 | — |
| Lyons | 1% | Nov 1, 2016 | — |
| Macedonia | 2.5% | Jan 1, 2019 | — |
| Madeira | 1% | 2002 or earlier | — |
| Madison | 1% | 2002 or earlier | — |
| Maineville | 1% | Jan 1, 2004 | — |
| Malinta | 1% | 2002 or earlier | — |
| Malta | 1% | 2002 or earlier | — |
| Malvern | 1% | 2002 or earlier | — |
| Manchester | 1% | Jan 1, 2007 | — |
| Mansfield | 2.25% | Jan 1, 2025 | — |
| Mantua | 2% | Jul 1, 2022 | — |
| Maple Heights | 2.5% | Mar 1, 2007 | — |
| Marble Cliff | 2% | 2002 or earlier | — |
| Marengo | 1% | Dec 1, 2016 | — |
| Mariemont | 1.25% | 2002 or earlier | — |
| Marietta | 1.85% | Jan 1, 2019 | — |
| Marion | 2% | Jan 1, 2013 | — |
| Marshallville | 1% | 2002 or earlier | — |
| Martins Ferry | 1% | Jan 1, 2015 | — |
| Marysville | 1.5% | Jul 1, 2010 | — |
| Mason | 1.12% | Jan 1, 2013 | — |
| Massillon | 2% | Jan 1, 2017 | — |
| Maumee | 1.5% | 2002 or earlier | — |
| Mayfield | 2% | Jul 1, 2010 | — |
| Mayfield Heights | 1.5% | Jul 1, 2020 | — |
| McClure | 1% | 2002 or earlier | — |
| McComb | 1% | 2002 or earlier | — |
| McConnelsville | 1% | 2002 or earlier | — |
| McDonald | 2% | 2002 or earlier | — |
| McGuffey | 1% | 2002 or earlier | — |
| Mechanicsburg | 1% | 2002 or earlier | — |
| Medina | 1.25% | Jan 1, 2004 | — |
| Melrose | 1% | Jan 1, 2010 | — |
| Mendon | None | 2002 or earlier | — |
| Mentor | 2% | 2002 or earlier | — |
| Mentor-On-The-Lake | 2% | 2002 or earlier | — |
| Metamora | 1% | 2002 or earlier | — |
| Miamisburg | 2.25% | Jan 1, 2011 | — |
| Middle Point | 1.5% | 2002 or earlier | — |
| Middleburg Heights | 2% | Jan 1, 2007 | — |
| Middlefield | 1.25% | Jan 1, 2019 | — |
| Middleport | 1% | 2002 or earlier | — |
| Middletown | 2% | Jan 1, 2021 | — |
| Midvale | 1.5% | Jul 1, 2021 | — |
| Mifflin | 1% | Jan 1, 2024 | — |
| Milan | 1% | Jul 1, 2010 | — |
| Milford | 1% | 2002 or earlier | — |
| Milford Center | 1% | 2002 or earlier | — |
| Millbury | 1.5% | 2002 or earlier | — |
| Miller City | 1% | Jan 1, 2011 | — |
| Millersburg | 1.5% | Jan 1, 2013 | — |
| Millersport | 1% | Jul 1, 2016 | — |
| Millville | 1% | Jul 1, 2025 | — |
| Mineral City | 1% | 2002 or earlier | — |
| Minerva | 1.5% | Jan 1, 2021 | — |
| Minerva Park | 2% | Jan 1, 2015 | — |
| Mingo Junction | 2% | Jan 1, 2025 | — |
| Minster | 1.5% | 2002 or earlier | — |
| Mogadore | 2.5% | Jul 1, 2019 | — |
| Monroe | 2% | Jan 1, 2018 | — |
| Monroeville | 1% | 2002 or earlier | — |
| Montgomery | 1% | 2002 or earlier | — |
| Montpelier | 1.8% | Jan 1, 2026 | — |
| Moraine | 2.5% | Jul 1, 2014 | — |
| Moreland Hills | 1% | 2002 or earlier | — |
| Morral | 1% | Oct 1, 2013 | — |
| Morrow | 1% | 2002 or earlier | — |
| Moscow | None | Jan 1, 2015 | — |
| Mount Blanchard | 1% | Jan 1, 2019 | — |
| Mount Cory | 1% | Jan 1, 2016 | — |
| Mount Eaton | 1% | 2002 or earlier | — |
| Mount Gilead | 1.25% | Jan 1, 2023 | — |
| Mount Healthy | 2% | Jan 1, 2015 | — |
| Mount Orab | 1.35% | Jan 1, 2019 | — |
| Mount Sterling | 1% | 2002 or earlier | — |
| Mount Vernon | 2% | Jan 1, 2018 | — |
| Mount Victory | 1% | Jun 1, 2013 | — |
| Munroe Falls | 2.25% | Jan 1, 2018 | — |
| Napoleon | 1.5% | Jul 1, 2009 | — |
| Nashville | 1% | Jan 1, 2022 | — |
| Navarre | 1.75% | Jul 1, 2019 | — |
| Nelsonville | 1.75% | 2002 or earlier | — |
| New Albany | 2% | Jul 1, 2003 | — |
| New Bavaria | 1% | Jul 1, 2011 | — |
| New Bloomington | 1% | Jul 1, 2002 | — |
| New Boston | 2.5% | 2002 or earlier | — |
| New Bremen | 1.5% | 2002 or earlier | — |
| New Carlisle | 1.5% | Jul 1, 2015 | — |
| New Concord | 2.25% | Jan 1, 2024 | — |
| New Franklin | 2% | Jan 1, 2017 | — |
| New Knoxville | 1.5% | 2002 or earlier | — |
| New Lebanon | 1% | 2002 or earlier | — |
| New Lexington | 1% | 2002 or earlier | — |
| New London | 1.5% | Jan 1, 2011 | — |
| New Madison | 1% | Jan 1, 2008 | — |
| New Miami | 1.75% | 2002 or earlier | — |
| New Paris | 1% | Oct 1, 2012 | — |
| New Philadelphia | 1.5% | Jul 1, 2005 | — |
| New Richmond | 1% | Jan 1, 2010 | — |
| New Riegel | 1% | 2002 or earlier | — |
| New Washington | 1.5% | Jul 1, 2003 | — |
| New Waterford | 1% | Jan 1, 2003 | — |
| Newark | 1.75% | 2002 or earlier | — |
| Newburgh Heights | 2% | 2002 or earlier | — |
| Newcomerstown | 2% | 2002 or earlier | — |
| Newton Falls | 1% | 2002 or earlier | — |
| Newtonsville | None | Feb 1, 2021 | — |
| Newtown | 1% | 2002 or earlier | — |
| Ney | 1% | Jan 1, 2016 | — |
| Niles | 2% | Jul 1, 2016 | — |
| North Baltimore | 1% | 2002 or earlier | — |
| North Canton | 2% | Jan 1, 2026 | — |
| North College Hill | 1.5% | Jan 1, 2003 | — |
| North Kingsville | 1.3% | Jan 1, 2015 | — |
| North Lewisburg | 1.75% | Jan 1, 2023 | — |
| North Olmsted | 2% | 2002 or earlier | — |
| North Perry | 1% | 2002 or earlier | — |
| North Randall | 2.75% | Jan 1, 2009 | — |
| North Ridgeville | 1% | 2002 or earlier | — |
| North Robinson | 1% | Jan 1, 2014 | — |
| North Royalton | 2% | Jan 1, 2007 | — |
| North Star | 0.5% | Jul 1, 2010 | — |
| Northfield | 2% | Jan 1, 2005 | — |
| Northwood | 1.5% | 2002 or earlier | — |
| Norton | 2% | Jan 1, 2005 | — |
| Norwalk | 1.5% | 2002 or earlier | — |
| Norwood | 2% | 2002 or earlier | — |
| Oak Harbor | 1% | 2002 or earlier | — |
| Oak Hill | 1% | Jul 1, 2025 | — |
| Oakwood (cuyahoga) | 2.5% | Jul 1, 2010 | — |
| Oakwood (montgomery) | 2.5% | Jan 1, 2003 | — |
| Oakwood (paulding) | 1% | Jan 1, 2003 | — |
| Oberlin | 2.5% | Jan 1, 2015 | — |
| Obetz | 2.5% | Jan 1, 2015 | — |
| Octa | 1% | 2002 or earlier | — |
| Ohio City | 1% | 2002 or earlier | — |
| Olmsted Falls | 1.5% | 2002 or earlier | — |
| Ontario | 1.5% | Jan 1, 2010 | — |
| Orange | 2% | 2002 or earlier | — |
| Oregon | 2.25% | 2002 or earlier | — |
| Orrville | 1% | 2002 or earlier | — |
| Orwell | 1.5% | Jan 1, 2018 | — |
| Osgood | 1% | Jul 1, 2009 | — |
| Ostrander | 1% | Sep 1, 2016 | — |
| Ottawa | 1% | 2002 or earlier | — |
| Ottawa Hills | 1.5% | 2002 or earlier | — |
| Ottoville | 1% | 2002 or earlier | — |
| Owensville | 1% | Jun 1, 2005 | — |
| Oxford | 2% | Jan 1, 2011 | — |
| Painesville | 2% | 2002 or earlier | — |
| Pandora | 1.5% | 2002 or earlier | — |
| Parma | 2.5% | Jan 1, 2007 | — |
| Parma Heights | 3% | Jan 1, 2005 | — |
| Pataskala | 1% | Jul 1, 2010 | — |
| Patterson | 0.5% | Jan 1, 2019 | — |
| Paulding | 1% | Jul 1, 2025 | — |
| Payne | 1% | Sep 1, 2018 | — |
| Pemberville | 1% | 2002 or earlier | — |
| Peninsula | 2% | Jan 1, 2014 | — |
| Pepper Pike | 1% | 2002 or earlier | — |
| Perry | 2% | Jan 1, 2015 | — |
| Perrysburg | 1.5% | 2002 or earlier | — |
| Perrysville | 1% | 2002 or earlier | — |
| Phillipsburg | 1.5% | 2002 or earlier | — |
| Pickerington | 1% | 2002 or earlier | — |
| Piketon | 1% | Sep 1, 2005 | — |
| Pioneer | 1% | 2002 or earlier | — |
| Piqua | 2% | Jan 1, 2015 | — |
| Pitsburg | 1% | Jan 1, 2019 | — |
| Plain City | 1.5% | Jul 1, 2016 | — |
| Pleasant Hill | 1% | Jan 1, 2024 | — |
| Pleasantville | 1% | Oct 1, 2013 | — |
| Plymouth | 1% | Jan 1, 2008 | — |
| Pomeroy | 1% | 2002 or earlier | — |
| Port Clinton | 1.5% | 2002 or earlier | — |
| Port Washington | 1.5% | Jan 1, 2015 | — |
| Portage | 1% | Jan 1, 2009 | — |
| Portsmouth | 2.5% | Jan 1, 2016 | — |
| Powell | 2% | Jan 1, 2022 | — |
| Powhatan Point | 1% | Jul 1, 2014 | — |
| Quincy | 1% | Jul 1, 2010 | — |
| Ravenna | 2.5% | May 1, 2016 | — |
| Reading | 2% | Jan 1, 2006 | — |
| Reminderville | 1.5% | 2002 or earlier | — |
| Reynoldsburg | 2.5% | Jul 1, 2017 | — |
| Richfield | 2% | 2002 or earlier | — |
| Richmond Heights | 2.25% | Jul 1, 2013 | — |
| Richwood | 1% | Jan 1, 2004 | — |
| Ridgeway | 1% | Jul 1, 2024 | — |
| Rio Grande | 2% | Jan 1, 2026 | — |
| Ripley | 1% | 2002 or earlier | — |
| Risingsun | 1% | Jan 1, 2020 | — |
| Rittman | 1.5% | Jan 1, 2025 | — |
| Riverside | 2.5% | Jan 1, 2022 | — |
| Rock Creek | 1% | 2002 or earlier | — |
| Rockford | 1% | 2002 or earlier | — |
| Rocky River | 2% | Jan 1, 2015 | — |
| Roseville | 1% | 2002 or earlier | — |
| Rossford | 2.25% | 2002 or earlier | — |
| Roswell | 1% | 2002 or earlier | — |
| Rushsylvania | 1% | Jan 1, 2015 | — |
| Rushville | 1% | Jan 1, 2025 | — |
| Russells Point | 1% | Jan 1, 2005 | — |
| Russia | 1.5% | Jul 1, 2004 | — |
| Rutland | 1% | Jan 1, 2023 | — |
| Sabina | 1.5% | Jul 1, 2017 | — |
| Salem | 1.25% | Jan 1, 2016 | — |
| Salineville | 1% | 2002 or earlier | — |
| Sandusky | 1.25% | Jan 1, 2015 | — |
| Sardinia | 1% | Jan 1, 2008 | — |
| Scio | 1% | 2002 or earlier | — |
| Sebring | 2% | Jan 1, 2007 | — |
| Seven Hills | 2.5% | Jan 1, 2017 | — |
| Seville | 1% | 2002 or earlier | — |
| Shaker Heights | 2.25% | Oct 1, 2012 | — |
| Sharonville | 1.5% | 2002 or earlier | — |
| Shawnee Hills (place code 71976) | 2% | 2002 or earlier | — |
| Shawnee Hills (place code 71983) | None | 2002 or earlier | — |
| Sheffield | 2% | May 31, 2009 | — |
| Sheffield Lake | 2% | Jul 1, 2014 | — |
| Shelby | 1.75% | Jan 1, 2024 | — |
| Sherrodsville | 1% | 2002 or earlier | — |
| Sherwood | 1% | Jul 1, 2004 | — |
| Shreve | 1% | 2002 or earlier | — |
| Sidney | 1.75% | Jan 1, 2026 | — |
| Silver Lake | 2% | 2002 or earlier | — |
| Silverton | 1.25% | Jan 1, 2003 | — |
| Smithfield | None | Oct 29, 2020 | — |
| Smithville | 1.5% | 2002 or earlier | — |
| Solon | 2% | 2002 or earlier | — |
| Somerset | 1% | Jan 1, 2023 | — |
| South Amherst | 1% | 2002 or earlier | — |
| South Bloomfield | 1% | Jul 1, 2005 | — |
| South Charleston | 1.25% | Jan 1, 2018 | — |
| South Euclid | 2% | Jan 1, 2006 | — |
| South Lebanon | 1% | 2002 or earlier | — |
| South Russell | 1.25% | Jan 1, 2012 | — |
| South Solon | 1% | Jul 1, 2014 | — |
| South Vienna | 1% | Jan 1, 2017 | — |
| South Zanesville | 1.5% | Jan 1, 2005 | — |
| Spencerville | 1.5% | Jan 1, 2014 | — |
| Springboro | 1.5% | 2002 or earlier | — |
| Springdale | 2% | Jul 1, 2019 | — |
| Springfield | 2.4% | Jul 1, 2017 | — |
| St. Bernard | 2.1% | Jul 1, 2005 | — |
| St. Clairsville | 0.75% | Apr 1, 2011 | — |
| St. Henry | 1.5% | Jan 1, 2024 | — |
| St. Louisville | 1% | Jan 1, 2017 | — |
| St. Marys | 1.5% | 2002 or earlier | — |
| St. Paris | 1% | 2002 or earlier | — |
| Steubenville | 2% | 2002 or earlier | — |
| Stone Creek | 1% | 2002 or earlier | — |
| Stoutsville | 1% | Jan 1, 2018 | — |
| Stow | 2% | 2002 or earlier | — |
| Strasburg | 1.5% | Jan 1, 2015 | — |
| Stratton | 1% | Aug 1, 2008 | — |
| Streetsboro | 2% | May 28, 2009 | — |
| Strongsville | 2% | 2002 or earlier | — |
| Struthers | 2% | 2002 or earlier | — |
| Stryker | 1.5% | 2002 or earlier | — |
| Sugar Grove | 0.75% | 2002 or earlier | — |
| Sugarcreek | 1.5% | 2002 or earlier | — |
| Sunbury | 1% | 2002 or earlier | — |
| Swanton | 1.5% | Jan 1, 2018 | — |
| Sycamore | 1% | 2002 or earlier | — |
| Sylvania | 1.5% | 2002 or earlier | — |
| Tallmadge | 2.25% | Jan 1, 2020 | — |
| Thurston | 1% | Jul 1, 2010 | — |
| Tiffin | 2% | Jan 1, 2019 | — |
| Timberlake | 2% | Jan 1, 2021 | — |
| Tipp City | 1.5% | Jul 1, 2011 | — |
| Tiro | 1% | Jul 1, 2013 | — |
| Toledo | 2.5% | Jan 1, 2021 | — |
| Tontogany | 1% | 2002 or earlier | — |
| Toronto | 2% | Jan 1, 2006 | — |
| Tremont City | 1% | Jul 1, 2009 | — |
| Trenton | 1.5% | 2002 or earlier | — |
| Trimble | 1% | Jul 1, 2015 | — |
| Trotwood | 2.75% | Jan 1, 2023 | — |
| Troy | 1.75% | 2002 or earlier | — |
| Tuscarawas | 1.5% | Jan 1, 2023 | — |
| Twinsburg | 2% | Jan 1, 2014 | — |
| Uhrichsville | 2% | Jul 1, 2017 | — |
| Union | 1.5% | Jan 1, 2020 | — |
| Union City | 1% | 2002 or earlier | — |
| University Heights | 2.5% | Jan 1, 2007 | — |
| Upper Arlington | 2.5% | Jan 1, 2015 | — |
| Upper Sandusky | 1.75% | Dec 17, 2025 | — |
| Urbana | 1.4% | 2002 or earlier | — |
| Urbancrest | 2% | 2002 or earlier | — |
| Utica | 1.75% | 2002 or earlier | — |
| Valley Hi | 1% | 2002 or earlier | — |
| Valley View | 2% | 2002 or earlier | — |
| Van Wert | 1.72% | 2002 or earlier | — |
| Vandalia | 2% | Jan 1, 2006 | — |
| Vanlue | 1% | Jan 1, 2016 | — |
| Vermilion | 1.5% | Jun 1, 2013 | — |
| Versailles | 1.5% | 2002 or earlier | — |
| Wadsworth | 1.4% | Jan 1, 2012 | — |
| Wakeman | 1% | 2002 or earlier | — |
| Walbridge | 1.5% | 2002 or earlier | — |
| Walton Hills | 2.5% | Jul 1, 2013 | — |
| Wapakoneta | 1.5% | Jan 1, 2018 | — |
| Warren | 2.5% | Jan 1, 2017 | — |
| Warrensville Heights | 2.6% | Jul 1, 2009 | — |
| Warsaw | 1% | Jul 1, 2023 | — |
| Washington | 1.95% | Jan 1, 2016 | — |
| Washingtonville | 1% | Apr 1, 2024 | — |
| Waterville | 2% | 2002 or earlier | — |
| Wauseon | 1.5% | 2002 or earlier | — |
| Waverly City | 1% | Jan 1, 2004 | — |
| Wayne | 0.75% | Jan 1, 2015 | — |
| Wayne Lakes | 1% | Jan 1, 2019 | — |
| Waynesfield | 1% | Jan 1, 2008 | — |
| Waynesville | 0.75% | Jan 1, 2021 | — |
| Wellington | 1.75% | Jan 1, 2019 | — |
| Wellston | 1% | Dec 1, 2005 | — |
| Wellsville | 1.5% | Jan 1, 2018 | — |
| West Alexandria | 1% | 2002 or earlier | — |
| West Carrollton City | 2.25% | Jan 1, 2014 | — |
| West Elkton | 1% | Jan 1, 2006 | — |
| West Jefferson | 1% | 2002 or earlier | — |
| West Lafayette | 1.5% | Jan 1, 2012 | — |
| West Liberty | 1% | Jul 1, 2013 | — |
| West Mansfield | 1% | Jan 1, 2013 | — |
| West Millgrove | 1% | Jan 1, 2020 | — |
| West Milton | 1.5% | 2002 or earlier | — |
| West Salem | 1% | Oct 1, 2010 | — |
| West Union | 1% | Jan 1, 2008 | — |
| West Unity | 1.5% | Jan 1, 2004 | — |
| Westerville | 2% | Jan 1, 2009 | — |
| Westfield Center | 1% | 2002 or earlier | — |
| Westlake | 1.5% | 2002 or earlier | — |
| Weston | 1% | 2002 or earlier | — |
| Whitehall | 2.5% | Jan 1, 2011 | — |
| Whitehouse | 1.5% | 2002 or earlier | — |
| Wickliffe | 2% | 2002 or earlier | — |
| Willard | 1.75% | Jan 1, 2024 | — |
| Williamsburg | 1% | 2002 or earlier | — |
| Williamsport | 0.5% | Jan 1, 2018 | — |
| Willoughby | 2% | 2002 or earlier | — |
| Willoughby Hills | 2% | Jan 1, 2011 | — |
| Willowick | 2% | 2002 or earlier | — |
| Willshire | 1% | Jan 1, 2006 | — |
| Wilmington | 1.5% | Jan 1, 2017 | — |
| Wilmot | 1.75% | Jan 1, 2024 | — |
| Windham | 1.5% | 2002 or earlier | — |
| Wintersville | 1% | 2002 or earlier | — |
| Woodlawn | 2.3% | Jan 1, 2019 | — |
| Woodmere | 2.5% | Jan 1, 2010 | — |
| Woodsfield | 1% | 2002 or earlier | — |
| Woodstock | 1% | Jul 1, 2006 | — |
| Wooster | 1.5% | Jan 1, 2014 | — |
| Worthington | 2.5% | Jul 1, 2010 | — |
| Wyoming | 1% | Jan 1, 2015 | — |
| Xenia | 2.25% | Jan 1, 2011 | — |
| Yellow Springs | 1.5% | 2002 or earlier | — |
| Yorkshire | 1% | Jul 1, 2021 | — |
| Youngstown | 2.75% | Jan 1, 2003 | — |
| Zanesville | 1.9% | Jan 1, 2007 | — |
"None" means the municipality is in the table with no income tax on Oct 26, 2026. Two villages are both named Shawnee Hills; they are told apart by their place code. 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 city income tax questions
Which Ohio city has the highest income tax?
Bedford and Parma Heights, at 3%, in the Ohio Department of Taxation's rate table (checked Oct 25, 2026). Next are Euclid, North Randall, Trotwood and Youngstown.
Do I pay city income tax where I live or where I work?
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.
Is a 401(k) taxed by Ohio cities?
Yes. Ohio municipal income tax is figured on qualifying wages, which start from Medicare wages, so traditional 401(k), 403(b) and 457 deferrals are taxed. Cafeteria-plan (section 125) deductions, such as pre-tax health premiums, are not.
What is a JEDD?
A joint economic development district (JEDD or JEDZ) is an area outside a city where an income tax applies by agreement with a township. The Department of Taxation lists their rates separately; they are not included here or in the calculator.
Related
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