Local Income Tax In Ohio

State employees may be subject to local income tax based upon where they work and or where they reside.
Local income tax in ohio. Ohio legislation seeks to change local income tax structure municipalities are allowed to tax workers even if they don t physically work in the city taxing them. Local income tax rates in ohio choose any locality for details. The ohio constitution gives the general assembly the authority to regulate how municipalities will regulate and administer local income taxes according to the city s motion to dismiss. However my wife works in gahanna where there is a 1 5 local tax.
We have information on the local income tax rates in 12 localities in ohio. I work in a city where there is no local tax so all of my local tax 2 5 for columbus goes to columbus. Spotlight on ohio local taxes. Its state average local tax is second only to maryland for highest local tax rates.
Local income tax withholding can be an issue for state employees that work at multiple locations during a calendar year. Ohio has 649 municipalities and 199 school districts that have income taxes. Ohio is made up of nine tax brackets with the top tax rate being 4 997. Ohio state tax and its burden.
The ohio department of taxation s role in the municipal income tax is limited to administration of the tax for electric light companies and local exchange telephone companies and for those businesses that have opted in with the tax commissioner for municipal net profit tax all other business taxpayers as well as all individual taxpayers should. You can click on any city or county for more details including the nonresident income tax rate and tax forms. Sep 16 2020 5 45 am by. The state and local governments in ohio rely on several types of taxes to fund various operations.
Individual income taxes are the most discussed taxes of ohio both at the state and local levels. In 2020 local rates range from 0 to 3 with the higher rates in heavy metropolitan areas such as cleveland. I m filing jointly with my wife and we live together in dublin oh but our address is of columbus school district. The state withholds local income tax for its employees and has an interest in its.