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Ohio Municipal Income Tax Calculator 2025

Reviewed by the CalculatorHub team, edited by James Graham. Rates sourced from the Ohio Department of Taxation and RITA. Last verified 19 June 2026.

Ohio municipalities levy their own income tax on top of the Ohio state income tax, under Ohio Revised Code Chapter 718. Rates differ city by city: Columbus and Akron charge 2.5%, Cincinnati 1.8%, Youngstown 2.75%, and so on. Most municipalities use the Regional Income Tax Agency (RITA) to collect and administer the tax. This calculator lets you select your municipality from the 20 most populous Ohio cities with confirmed rates, enter your annual income, and see your estimated municipal tax, Ohio state income tax, and combined liability in one place. If you live in one city and work in another, enter the credit rate your home municipality allows for taxes paid elsewhere. For cities not in the list, use the manual rate entry option and look up your rate at the Ohio Department of Taxation or RITA.

In Columbus (rate 2.5%), a resident earning $60,000.00 per year owes $1,500.00 in municipal income tax, an effective rate of 2.50%. Combined with estimated Ohio state income tax of $1,275.63, total Ohio tax is approximately $2,775.63. Enter your city and income below.

Sources: Ohio Department of Taxation; RITA; Ohio Revised Code Chapter 718. Tax year 2025, as at 19 June 2026.

Select your municipality, or choose "Other" to enter a rate manually
Your total annual wages, salary and other earned income
Enter 0 if you live and work in the same city. Otherwise enter the credit rate your home municipality allows (see your municipality ordinance or tax.ohio.gov)
Income already taxed by the municipality where you work. Only needed if you claimed a credit rate above.
Municipal tax rate 0.00%
Municipal income tax $0.00
Credit for tax paid elsewhere $0.00
Net municipal tax (after credit) $0.00
Ohio state income tax (estimated) $0.00
Total Ohio tax (state + municipal) $0.00
Combined effective rate 0.00%

Ohio municipal income tax rates by city (2025)

The table below shows confirmed 2025 municipal income tax rates for the 20 largest Ohio municipalities included in this calculator. Rates are sourced from each city's tax division or RITA. Verify with your municipality before filing.

Municipality Tax rate Typical credit rate Source
Akron 2.50% 1.50% City of Akron Income Tax Division
Canton 2.50% 2.50% City of Canton Income Tax Department
Cincinnati 1.80% 1.80% City of Cincinnati Income Tax Division
Cleveland 2.50% 2.00% City of Cleveland Division of Taxation
Cleveland Heights 2.25% 2.00% RITA (Regional Income Tax Agency) for Cleveland Heights
Columbus 2.50% 2.50% City of Columbus Division of Income Tax
Cuyahoga Falls 2.00% 2.00% City of Cuyahoga Falls Income Tax Division
Dayton 2.25% 2.25% City of Dayton Division of Tax and Accounting
Elyria 2.25% 2.25% RITA (Regional Income Tax Agency) for Elyria
Euclid 2.85% 2.00% City of Euclid Income Tax Department
Hamilton 2.00% 2.00% City of Hamilton Income Tax Division
Kettering 2.25% 2.25% City of Kettering Income Tax Division
Lakewood 1.50% 1.00% City of Lakewood Income Tax Division
Lorain 2.50% 2.50% RITA (Regional Income Tax Agency) for Lorain
Mentor 2.00% 2.00% City of Mentor Income Tax Department
Middletown 1.75% 1.75% City of Middletown Income Tax Division
Parma 2.50% 2.00% City of Parma Income Tax Department
Springfield 2.40% 2.40% City of Springfield Income Tax Division
Toledo 2.25% 2.25% City of Toledo Division of Taxation
Youngstown 2.75% 2.75% City of Youngstown Income Tax Division

Credit rates shown are the credit each municipality commonly allows for income taxed by another municipality. Confirm the applicable credit with your municipality before filing. Sources: Ohio Department of Taxation and individual city tax divisions, tax year 2025.

How Ohio municipal income tax works

Ohio Revised Code Chapter 718 authorises Ohio municipalities to levy an income tax on wages, salaries, and net business profits. Most municipalities contract with the Regional Income Tax Agency (RITA) to collect and administer the tax, though some large cities operate their own divisions.

Municipal tax = annual income x municipal rate / 100
Tax credit = income earned in work municipality x credit rate / 100
Net municipal tax = municipal tax - tax credit (minimum zero)
Ohio state tax = bracket calculation on Ohio taxable income (ORC 5747.02)
Combined tax = net municipal tax + Ohio state tax
Combined effective rate = combined tax / annual income x 100

If you live in one municipality and work in another, you may owe tax to both. Most resident municipalities allow a credit for tax you pay to your work municipality, reducing (but not necessarily eliminating) double taxation. The credit is typically the lower of the resident rate or the rate actually paid, subject to any cap the resident municipality sets.

Ohio state income tax is computed separately under ORC Chapter 5747. For 2025, Ohio taxes zero on the first $26,050 of income, 2.75% on $26,051 to $100,000 (plus a base of $342.00), and 3.125% on income over $100,000 (plus a base of $2,394.32). Ohio does not have a standard deduction; it allows a personal exemption deduction of $1,850 to $2,350 per exemption depending on modified adjusted gross income. The state tax shown in this calculator uses a simplified single-exemption estimate. Use the Ohio state income tax calculator for a full state-only calculation with your filing status and exemptions.

Ohio municipal income tax: frequently asked questions

How is Ohio municipal income tax calculated?

Ohio municipal income tax is a flat percentage of your taxable income, set by each individual municipality under Ohio Revised Code Chapter 718. The tax applies to wages, salaries, and other earned income. The rate varies by city: Columbus and Akron charge 2.5%, Cincinnati charges 1.8%, Youngstown charges 2.75%, and so on. Multiply your annual income by your municipality's rate to get your estimated municipal tax.

Who administers Ohio municipal income tax?

Most Ohio municipalities use the Regional Income Tax Agency (RITA) to administer their municipal income tax. Some larger cities, such as Columbus, Cleveland, and Cincinnati, run their own tax divisions. The Ohio Department of Taxation (tax.ohio.gov) provides a directory of municipal tax administrators and current rates.

Can I claim a credit for taxes paid to another Ohio municipality?

Yes. If you live in one Ohio municipality and work in another, your resident municipality may allow a credit for taxes you pay to your work municipality. The credit rate varies by municipality and is typically the lower of your resident rate or the rate you paid to the work municipality, subject to a cap your resident municipality sets. Enter your applicable credit rate in the credit rate field. Check your resident municipality's ordinance or the Ohio Department of Taxation for your specific credit terms.

Is Ohio municipal income tax separate from Ohio state income tax?

Yes. Ohio municipal income tax and Ohio state income tax are entirely separate. The state tax is administered by the Ohio Department of Taxation under Ohio Revised Code Chapter 5747, while municipal taxes are governed by ORC Chapter 718 and administered by each city or RITA. This calculator shows both taxes and your combined liability.

What income is subject to Ohio municipal income tax?

Ohio municipal income tax generally applies to wages, salaries, tips, and other compensation earned for work performed within the municipality, as well as net profits from businesses operating there. Passive investment income such as dividends, capital gains, and interest is generally not subject to municipal income tax under ORC Chapter 718. Specific exemptions vary by municipality.

My city is not in the list. How do I find my municipal tax rate?

For municipalities not listed here, visit the Ohio Department of Taxation at tax.ohio.gov and use their municipal tax rate lookup. If your municipality is a RITA member, the full rate schedule is at ritaohio.com. You can also enter your rate manually using the 'Other - enter rate manually' option in the city dropdown.

Does Ohio municipal income tax apply to non-residents?

Yes. Ohio municipalities generally impose income tax on non-residents for income earned within the municipality (for example, wages earned at a job located in the city). Non-resident rates are typically the same as resident rates. Residents of the work municipality may also owe tax to their home municipality, with a credit to avoid full double taxation.

Are Ohio school district income taxes the same as municipal income taxes?

No. Ohio school district income taxes (SDIT) are a separate levy administered by the Ohio Department of Taxation, distinct from municipal income taxes. Many Ohioans owe both a municipal tax and a school district tax. The school district tax is based on your Ohio taxable income (not earned income), and rates range from 0.25% to 3%. This calculator covers municipal tax only.

Official sources

Reviewed by the CalculatorHub team, edited by James Graham, 19 June 2026. See our methodology. General information only, not tax or financial advice. Verify rates with your municipality before filing.