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Ohio municipal income tax rate table for 2026
This Ohio municipal income tax rate database table for 2026 covers 546 entries from the RITA and CCA member directories, including development districts. Compare tax rates and resident credits in the tables below, using data read on 2026-06-26. Self-administered cities are outside this database.
How to use the Ohio municipal income tax rate table
Start with the municipality row, then compare the resident credit. Looking for a specific city or village? Open the full Ohio municipality rate table and select its record. Compare the tax rate, resident credit factor and credit rate; check the work and home municipalities separately. This guide groups the same data to show the rate distribution and entries with full, partial or no resident credit.
Confirm the current figures in the official RITA municipality directory or CCA member directory. The source date above identifies this snapshot; it is not a live rate determination.
- Where can I find an Ohio municipal income tax rate database table?
- Use the linked Ohio municipality directory for the full RITA and CCA table. This guide compares rates and resident credits from those same member directories. Open a municipality record to check its rate, credit factor, credit rate and official source.
- Does this database cover every Ohio city?
- No. It covers RITA and CCA member entries, including development districts. Self-administered cities such as Columbus, Cincinnati and Toledo are outside this table; check the city's own income-tax division for those rates.
- Is a municipal tax rate the same as a resident credit factor?
- No. The tax-rate column and resident-credit columns describe different things. Compare the work and home municipality records and confirm the rate and credit on each official member page before running payroll.
41.2%
levy exactly 1.00% (225 municipalities)
146
cities and villages give residents NO credit for income tax paid where they work — the employee pays both
3.000%
is the highest rate in the register (Bedford)
The rate is not the hard part. The credit factor is.
Ohio municipal income tax is owed where the work is performed. Whether the employee's home municipality then credits that payment is a local choice, and it is not uniform: 265 entries in the register credit it in full, 66 credit part of it, and 215 credit none of it. In that last group a remote employee who lives in one member municipality and works in another owes both taxes in full.
One caveat that matters before you quote that number: the RITA and CCA registers list joint economic development districts (JEDDs and JEDZs) alongside cities, villages and townships, and a 0% resident credit factor on a district is expected — essentially nobody lives there. At least 69 of the no-credit rows are named as districts, so the figure that describes somewhere a remote employee actually lives is 146 or fewer. Only the naming is checkable here, so treat the district count as a lower bound and confirm an unfamiliar entry on its own member page.
| Municipality | Tax rate | Resident credit | Agency |
|---|---|---|---|
| Emerald Park | 2.50% | 0% | CCA |
| Gateway | 2.50% | 0% | CCA |
| Ix Center | 2.50% | 0% | CCA |
| Crestline | 2.000% | 0.000% | RITA |
| East Cleveland | 2.000% | 0.000% | RITA |
| Fostoria | 2.000% | 0.000% | RITA |
| Mansfield | 2.00% | 0% | CCA |
| Minerva Park | 2.000% | 0.000% | RITA |
| South Euclid | 2.000% | 0.000% | RITA |
| Timberlake | 2.000% | 0.000% | RITA |
| DeGraff | 1.750% | 0.000% | RITA |
| Elmore | 1.750% | 0.000% | RITA |
| North Lewisburg | 1.750% | 0.000% | RITA |
| Danville | 1.500% | 0.000% | RITA |
| East Liverpool | 1.50% | 0% | CCA |
And 66 credit only part of it
A partial credit factor is the case most payroll setups get wrong, because it is neither of the two defaults. The smallest ones in the register:
| Municipality | Tax rate | Credit factor | Credit rate |
|---|---|---|---|
| North Ridgeville | 1.000% | 10.000% | 1.000% |
| Bentleyville | 1.000% | 12.500% | 1.000% |
| Carroll | 0.750% | 25.000% | 0.750% |
| Medina | 1.250% | 25.000% | 1.250% |
| Antwerp | 1.000% | 50.000% | 1.000% |
| Bellville | 1.000% | 50.000% | 1.000% |
| Bratenahl | 2.000% | 50.000% | 2.000% |
| Bremen | 1.000% | 50.000% | 1.000% |
| Buckland | 1.000% | 50.000% | 1.000% |
| Burton | 1.00% | 50% | 0.50% |
The rate distribution
Unlike Pennsylvania, Ohio has no statewide cap that pins almost everyone to one number. The register spreads across the whole range, so “about 1%” is a guess here, not a default: 41.2% of members sit at 1.00% and the rest do not.
| Tax rate | Municipalities | Share |
|---|---|---|
| 1.00% | 225 | 41.2% |
| 2.00% | 125 | 22.9% |
| 1.50% | 65 | 11.9% |
| 2.50% | 46 | 8.4% |
| 2.25% | 19 | 3.5% |
| 1.75% | 13 | 2.4% |
| 1.25% | 10 | 1.8% |
| 0.75% | 7 | 1.3% |
The highest local rates
| Municipality | Tax rate | Resident credit | Agency |
|---|---|---|---|
| Bedford | 3.000% | 100.000% | RITA |
| Parma Heights | 3.000% | 100.000% | RITA |
| Euclid | 2.850% | 100.000% | RITA |
| North Randall | 2.75% | 100% | CCA |
| Trotwood | 2.75% | 100% | CCA |
| Youngstown | 2.750% | 100.000% | RITA |
| Youngstown Girard JEDZ | 2.750% | 0.000% | RITA |
| Warrensville Heights | 2.600% | 50.000% | RITA |
| Warrensville Heights JEDZ | 2.600% | 0.000% | RITA |
| Akron | 2.50% | 100% | CCA |
Who collects it
What this page does not cover
Columbus, Cincinnati, Toledo, Canton, Parmado not appear in the RITA or CCA member directories, so their rates are not on this page. Ohio municipalities may collect their own income tax instead of joining an agency, and several of the largest do. Go to that city's own income-tax division for those rates.
Every figure here is computed from the directories themselves, not typed by hand, so it moves when the source does. Confirm the rate and the credit factor on the official member page before running payroll — each municipality page links to its own. Browse the full roster by municipality or by agency (2).
Take this table as a spreadsheet — 546 rows
All 546 Ohio RITA and CCA municipalities as a CSV, with the source and capture date inside the file. Enter a work email and it downloads right now — no waiting on an email.
Orientation only, not tax or legal advice. Confirm rates and codes with the agency before running payroll.
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