Quick answer: most large Ohio cities charge 2.5% city income tax in 2026: Columbus, Cleveland, Akron, Dayton and Toledo. Youngstown charges 2.75%. Smaller cities and villages commonly charge 1% to 2.5%, and some townships have no city income tax at all. Ohio cities tax residents on all wages and non-residents on wages earned in the city, at the same rate.
Rates for Ohio's largest cities
| City |
2026 rate |
Resident credit for tax paid elsewhere |
Collected by |
| Columbus |
2.5% |
100%, up to 2.5% |
City of Columbus |
| Cleveland |
2.5% |
100%, up to 2.5% |
CCA |
| Akron |
2.5% |
100%, up to 2.5% |
City of Akron |
| Dayton |
2.5% |
100%, up to 2.5% |
City of Dayton |
| Toledo |
2.5% |
100%, up to 2.5% |
City of Toledo |
| Youngstown |
2.75% |
100%, up to 2.75% |
RITA |
Each rate and credit was checked against the city or its collection agency in October 2026. Toledo's rate has been 2.5% since January 1, 2021; some websites still show the old 2.25%.
How to find any Ohio city's rate
There are around 600 Ohio municipalities with an income tax, so no list stays complete for long. To find yours:
- Check your city's website or recent tax return form, which states the rate.
- Check the collection agency. Many cities use RITA (the Regional Income Tax Agency) or CCA (the Central Collection Agency). Both publish rate tables that include credit percentages and limits.
- Use the Ohio Department of Taxation's address lookup for school district taxes, which are separate from city taxes.
Things that change your real rate
Resident credits. If you live and work in different cities, the home city's credit decides whether you pay one rate or more. See how the Ohio work city vs home city credit works.
Remote work. Since 2022, Ohio's normal 20-day rule applies again: an employer withholds for a city once you work there more than 20 days in a year. Working from home can shift tax from your office city to your home city. See Ohio municipal tax refunds for working from home.
School district income tax. Some Ohio school districts levy their own income tax on residents, filed with the state. It's separate from city tax.
What's taxed. Ohio cities generally tax Medicare wages (box 5 of your W-2), which include 401(k) contributions.
Estimate your own city taxes with the Ohio city income tax calculator.
What these rates cost at common salaries
Ohio cities generally tax Medicare wages, so use box 5 of your W-2.
| Wages |
At 2% |
At 2.5% |
At 2.75% (Youngstown) |
| $40,000 |
$800 |
$1,000 |
$1,100 |
| $60,000 |
$1,200 |
$1,500 |
$1,650 |
| $90,000 |
$1,800 |
$2,250 |
$2,475 |
Unlike Michigan and Detroit, Ohio cities usually don't offer a personal exemption, so the rate applies from the first dollar of wages.
Residents and non-residents pay the same rate
Ohio cities charge non-residents the same rate as residents on wages earned in the city. A suburban commuter working in Columbus pays 2.5% on those wages, exactly like a Columbus resident. The difference is that the commuter's own home city may then charge more, depending on its credit.
How rates change
Ohio city rates are set by voters or city council, often for a fixed number of years. Rates can rise when a temporary levy passes, as Toledo's did in 2021, or fall when one expires. When you see a rate on any website, including this one, check the date and compare it with the city's own current forms.
Who collects your city tax
- RITA, the Regional Income Tax Agency, collects for hundreds of member municipalities across Ohio, including Youngstown.
- CCA, the Central Collection Agency, collects for Cleveland and dozens of other municipalities.
- Self-administered cities, such as Columbus, Toledo, Akron and Dayton, run their own income tax divisions.
Your W-2 shows which locality was withheld; your city's website tells you where to file.
A note on JEDDs
Some areas are joint economic development districts, agreements between a city and a township that let the district charge an income tax where the township couldn't on its own. Akron, for example, administers tax for four JEDDs. If your workplace address is in a JEDD, your paystub may show its name instead of a city.
Checklist before you rely on a rate
- Confirm the rate on the city's own site or current tax form.
- Check your home city's credit percentage and limit.
- Note whether a school district income tax also applies where you live.
- Run the numbers in the calculator with both cities filled in.
Why this matters when choosing where to live
Two suburbs a few miles apart can have very different city taxes and credits. On a $60,000 salary, the gap between a city with no income tax and one charging 2.5% with a partial credit can be more than $1,000 a year. Check both numbers before signing a lease or buying a home.