Ohio collection agency
RITA: 477 Ohio municipalities and their income tax rates
RITA - Regional Income Tax Agency administers municipal income tax for 477 Ohio municipalities. An employer withholding for a remote employee in any of them registers once with RITA and remits there — not to the municipality. Rates below are from the RITA member directory, read 2026-06-26.
Member municipalities
477
Highest rate
3.000%
No resident credit
195
The highest RITA rates
RITA has too many members to list twice. The full alphabetical roster with every rate lives on the Ohio municipality directory; these are the rates that cost the most to get wrong.
| Municipality | Income tax rate | Resident credit | Credit rate |
|---|---|---|---|
| Bedford | 3.000% | 100.000% | 3.000% |
| Parma Heights | 3.000% | 100.000% | 3.000% |
| Euclid | 2.850% | 100.000% | 2.850% |
| Youngstown | 2.750% | 100.000% | 2.750% |
| Youngstown Girard JEDZ | 2.750% | 0.000% | 2.750% |
| Warrensville Heights | 2.600% | 50.000% | 2.600% |
| Warrensville Heights JEDZ | 2.600% | 0.000% | 2.600% |
| Bexley | 2.500% | 65.000% | 2.500% |
| Brooklyn | 2.500% | 100.000% | 2.500% |
| Brooklyn Heights | 2.500% | 100.000% | 2.500% |
| Campbell | 2.500% | 100.000% | 2.500% |
| Circleville | 2.500% | 100.000% | 2.500% |
Registering with RITA as an out-of-state employer
- Ohio employer withholding comes first: register with the Ohio Department of Taxation before the municipal account, because the municipal filing references it.
- One RITA employer account covers every member municipality you withhold for; you do not open one per town.
- Withhold for the municipality where the work is performed. For a home-based remote employee, that is the residence.
- Check the resident credit factor separately. Where it is 0%, the employee owes their home municipality in full on top of the work-location tax — 195 RITA municipalities are in that group.
Confirm the rate, the credit factor and account setup on the official member page before filing. See the statewide Ohio rate guide for how this agency compares with the other.
Get the full Ohio playbook by email
We'll send the complete registration checklist — state withholding, unemployment, workers' comp, RITA/CCA municipal steps — plus a note if the rates or deadlines change. Orientation only, not tax or legal advice.