States/Ohio/Local Jurisdictions

Ohio Local Income Taxes

Over 600 Ohio municipalities levy local income taxes. Employers must withhold for the work location. Most cities use RITA or CCA for tax administration.

600+
Taxing Municipalities
2.75%
Highest Rate
0.5%
Lowest Rate
2
Major Collection Agencies

Ohio Tax Collection Agencies

RITA (Regional Income Tax Agency)

Administers income tax for 350+ Ohio municipalities. One registration covers all RITA municipalities.

ritaohio.com

CCA (Central Collection Agency)

Collects for Cleveland and 300+ other municipalities. Separate from RITA system.

ccatax.ci.cleveland.oh.us

Major Cities with Local Income Tax

Youngstown

60K
2.75%
income tax

Columbus

906K
2.5%
income tax

Cleveland

372K
2.5%
income tax

Parma

81K
2.5%
income tax

Canton

70K
2.5%
income tax

Lorain

64K
2.5%
income tax

Toledo

270K
2.25%
income tax

Akron

190K
2.25%
income tax

Dayton

137K
2.25%
income tax

Hamilton

63K
2%
income tax

Springfield

58K
2%
income tax

Cincinnati

309K
1.8%
income tax

Ohio Municipal Tax Rules

1.

Withhold at work location: Employers must withhold tax based on where the employee physically works, not where they live.

2.

Credit for taxes paid: Employees may receive credit on their residence city return for taxes paid to the work city (up to the residence city rate).

3.

20-day threshold: Withholding required if employee works 20+ days in a city. Some cities use 12-day threshold.

4.

Remote work: During COVID, Ohio had temporary nexus rules. Post-pandemic rules vary by municipality.

Back to Ohio State Guide