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What Ohio municipalities actually charge in local income tax

546 Ohio municipalities hand their income tax to one of two agencies, RITA and CCA. This is the whole distribution — the rate, the resident credit factor, and the outliers — read from those two member directories on 2026-06-26.

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.

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:

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.

The highest local rates

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).