Comparing job offers in different cities

Step 1: compare take-home, not salary

Federal income tax, Social Security and Medicare are the same everywhere in the country, so the differences come from three places: state income tax, state payroll premiums (such as disability or paid leave), and local income taxes. The table shows a $100,000 salary for a single person in pairs of nearby places.

Across the Columbia River, a Portland resident on $100,000 keeps about $71,332 and a Vancouver resident about $77,793, a gap of $6,461 a year. Oregon has one of the highest state income taxes; Washington has none, though it charges paid leave and long-term care premiums. Across the Hudson, living in New York City costs $3,441 a year in city tax that a Jersey City resident does not pay, though New Jersey's state tax and premiums are different from New York's.

Step 2: check where the tax follows you

The table assumes you live and work in the same place. Many people do not, and the rules for each tax decide which one you pay:

• City taxes that follow the job: Kansas City's earnings tax (1%) applies to people who work in the city, so living in Overland Park does not avoid it if the office is in Kansas City, Missouri. The same is true of Philadelphia, Detroit (at a lower commuter rate), Ohio cities and Kentucky occupational taxes.
• City taxes that follow your home: New York City, Maryland counties and Indiana counties tax residents. Living outside the city or in a lower-rate county changes your take-home even with the same job.
• State taxes across a border: if you live in one state and work in another, you usually pay the higher of the two states' taxes, unless the states have a reciprocal agreement. The guide to working in another state covers this.
• Remote jobs: generally taxed where you live and work from, with exceptions such as New York's convenience rule for employees of New York employers.

Step 3: compare benefits that change the paycheck

Health premiums, retirement matches and HSA contributions can easily outweigh a state tax difference. A job with a cheaper health plan leaves more in each paycheck; a job with a generous 401(k) match adds savings that never appear in take-home pay. When comparing, put each offer's own premiums and contributions into the calculator rather than assuming they are the same.

Step 4: then look at living costs

Take-home pay is only half of the picture. Rent, home prices, car insurance and commuting costs often vary more between cities than taxes do. A no-income-tax state may make up for it with higher property or sales taxes. A sensible order is: take-home pay first, then fixed costs, then what is left.

A quick checklist

1. Run each offer through the compare tool with the right state and city for where you would live.
2. Check whether the work city taxes commuters.
3. Add each employer's benefit deductions.
4. Convert both to a monthly figure and compare with expected rent or mortgage.
5. For hourly roles, use the hourly calculator with realistic overtime.

City pages such as the city paycheck calculators are preset with the local tax, and each state page ranks its neighbors on the same salary.