Ohio city income tax on your pay stub
Most Ohio cities and villages tax wages earned by working there, so your stub usually has a city or municipal tax line on top of state tax. Rates are set by each city. At Columbus's 2.5%, a $60,000 salary pays $57.69 every two weeks, $1,500 a year.
Which city's tax comes out
Your employer withholds for the city or village where you do the work. If you live in a different city that also has an income tax, your home city may tax the part that the work city's tax didn't cover, after a credit for what you paid there — each city sets its own credit, and you may need to file a city return.
Look up any address's rate on the Ohio Department of Taxation's Finder. For example: Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%.
How to check the line
- Start from your gross pay. City tax is on "qualifying wages" — the same pay Medicare tax is figured on — so pre-tax health benefits come off, but 401(k) contributions don't.
- Multiply by your city's rate (for 2.5%, × 0.025).
- Compare with the city line. There's no wage limit.
By salary, at 2.5%
| Salary | City tax (2.5%), every 2 weeks | City tax (2.5%), yearly |
|---|---|---|
| $30,000 | $28.85 | $750.00 |
| $45,000 | $43.27 | $1,125.00 |
| $60,000 | $57.69 | $1,500.00 |
| $80,000 | $76.92 | $2,000.00 |
| $100,000 | $96.15 | $2,500.00 |
| $150,000 | $144.23 | $3,750.00 |
| $250,000 | $240.38 | $6,250.00 |
Example: 2.5% of qualifying wages. Your city's rate may differ. Paid every two weeks (26 paychecks), single filer. Where the line has a yearly limit, the yearly column applies it; the per-paycheck column is before the limit is reached.
School district income tax
A separate line may appear for a school district income tax. That one depends on where you live, not where you work, and only applies if you gave your employer an IT 4 with your district number. Enter both rates in the Ohio paycheck calculator.
Ohio paycheck calculator · Pay stub checker · Ohio bonus tax
Sources
- Ohio Department of Taxation — School district withholding FAQ — based on residence; traditional base uses the state wage base and exemptions; earned income base is a flat rate
- Ohio Revised Code 718.01 — Municipal income tax definitions — qualifying wages are IRC 3121(a) wages without the wage limit
- Ohio Revised Code 718.03 — Municipal withholding — qualifying wages earned in the municipality × its rate
- Ohio Department of Taxation — The Finder (school district and municipal rates by address)
- City of Columbus Income Tax Division — Form IT-11, 2026 employer withholding return — Columbus qualified wages × 2.5%
- Central Collection Agency (City of Cleveland Division of Taxation) — Tax rates — 2026: Cleveland 2.50%, credit 100% up to 2.50%
- City of Cincinnati Department of Finance — Income taxes — 1.8% since October 2, 2020 (2.1% before)
Questions
Why is city tax taken out of my paycheck in Ohio?
Most Ohio cities and villages tax wages earned by working there. Your employer withholds it for the city where you work.
Does 401(k) lower Ohio city tax?
No. City tax is on qualifying wages — the same pay Medicare is figured on — so 401(k) contributions stay in. Pre-tax health benefits come out.
Do I pay city tax where I live or where I work?
Where you work is withheld first. Your home city may tax the rest after a credit for what you paid the work city; the credit varies by city.