Colorado (1) Delaware (1) Indiana (92) Kentucky (2) Maryland (24) Michigan (10) Missouri (2) New York (2) Ohio (6) Oregon (1) Pennsylvania (2)
How local income taxes work
A local income tax is a tax on wages charged by a city, county or school district, on top of state and federal tax. Only some states allow them, but where they exist they can take 1% to nearly 4% of pay. They appear on a pay stub as a separate line, often labeled “local”, “city”, “county”, “EIT” or “OPT”.
Each one has its own rules about who pays (residents, people who work there, or both) and about which pay is taxed. The calculator applies those rules for each place below. A local tax is added only when you choose the place.
Colorado
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Denver | $5.75 a month | People who work there | $69 |
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Colorado calculator
Delaware
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Wilmington | 1.25% | People who live or work there | $1,063 |
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Delaware calculator
Indiana
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Adams County | 1.6% | People who live there | $1,344 |
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| Allen County | 1.59% | People who live there | $1,336 |
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| Bartholomew County | 1.75% | People who live there | $1,470 |
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| Benton County | 1.79% | People who live there | $1,504 |
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| Blackford County | 2.5% | People who live there | $2,100 |
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| Boone County | 1.71% | People who live there | $1,436 |
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| Brown County | 2.5234% | People who live there | $2,120 |
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| Carroll County | 2.4733% | People who live there | $2,078 |
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| Cass County | 2.95% | People who live there | $2,478 |
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| Clark County | 2% | People who live there | $1,680 |
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| Clay County | 2.35% | People who live there | $1,974 |
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| Clinton County | 2.65% | People who live there | $2,226 |
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| Crawford County | 1.65% | People who live there | $1,386 |
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| Daviess County | 1.5% | People who live there | $1,260 |
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| Dearborn County | 1.4% | People who live there | $1,176 |
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| Decatur County | 2.45% | People who live there | $2,058 |
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| DeKalb County | 2.13% | People who live there | $1,789 |
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| Delaware County | 1.5% | People who live there | $1,260 |
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| Dubois County | 1.2% | People who live there | $1,008 |
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| Elkhart County | 2% | People who live there | $1,680 |
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| Fayette County | 2.82% | People who live there | $2,369 |
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| Floyd County | 1.89% | People who live there | $1,588 |
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| Fountain County | 2.1% | People who live there | $1,764 |
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| Franklin County | 1.7% | People who live there | $1,428 |
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| Fulton County | 2.88% | People who live there | $2,419 |
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| Gibson County | 1.3% | People who live there | $1,092 |
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| Grant County | 2.75% | People who live there | $2,310 |
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| Greene County | 2.35% | People who live there | $1,974 |
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| Hamilton County | 1.1% | People who live there | $924 |
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| Hancock County | 1.94% | People who live there | $1,630 |
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| Harrison County | 1% | People who live there | $840 |
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| Hendricks County | 1.7% | People who live there | $1,428 |
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| Henry County | 2.02% | People who live there | $1,697 |
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| Howard County | 2.35% | People who live there | $1,974 |
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| Huntington County | 1.95% | People who live there | $1,638 |
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| Jackson County | 2.1% | People who live there | $1,764 |
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| Jasper County | 2.864% | People who live there | $2,406 |
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| Jay County | 2.5% | People who live there | $2,100 |
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| Jefferson County | 1.03% | People who live there | $865 |
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| Jennings County | 2.5% | People who live there | $2,100 |
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| Johnson County | 1.4% | People who live there | $1,176 |
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| Knox County | 1.7% | People who live there | $1,428 |
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| Kosciusko County | 1% | People who live there | $840 |
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| LaGrange County | 1.65% | People who live there | $1,386 |
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| Lake County | 1.5% | People who live there | $1,260 |
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| LaPorte County | 1.45% | People who live there | $1,218 |
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| Lawrence County | 1.75% | People who live there | $1,470 |
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| Madison County | 2.25% | People who live there | $1,890 |
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| Marion County | 2.02% | People who live there | $1,697 |
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| Marshall County | 1.25% | People who live there | $1,050 |
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| Martin County | 2.5% | People who live there | $2,100 |
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| Miami County | 2.54% | People who live there | $2,134 |
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| Monroe County | 2.14% | People who live there | $1,798 |
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| Montgomery County | 2.65% | People who live there | $2,226 |
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| Morgan County | 2.72% | People who live there | $2,285 |
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| Newton County | 1% | People who live there | $840 |
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| Noble County | 1.75% | People who live there | $1,470 |
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| Ohio County | 2% | People who live there | $1,680 |
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| Orange County | 1.75% | People who live there | $1,470 |
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| Owen County | 2.5% | People who live there | $2,100 |
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| Parke County | 2.65% | People who live there | $2,226 |
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| Perry County | 1.4% | People who live there | $1,176 |
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| Pike County | 1.2% | People who live there | $1,008 |
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| Porter County | 0.5% | People who live there | $420 |
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| Posey County | 1.45% | People who live there | $1,218 |
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| Pulaski County | 2.85% | People who live there | $2,394 |
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| Putnam County | 2.3% | People who live there | $1,932 |
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| Randolph County | 3% | People who live there | $2,520 |
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| Ripley County | 2.38% | People who live there | $1,999 |
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| Rush County | 2.15% | People who live there | $1,806 |
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| Scott County | 2.16% | People who live there | $1,814 |
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| Shelby County | 1.7% | People who live there | $1,428 |
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| Spencer County | 0.8% | People who live there | $672 |
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| St. Joseph County | 1.75% | People who live there | $1,470 |
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| Starke County | 1.71% | People who live there | $1,436 |
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| Steuben County | 1.99% | People who live there | $1,672 |
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| Sullivan County | 1.7% | People who live there | $1,428 |
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| Switzerland County | 1.45% | People who live there | $1,218 |
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| Tippecanoe County | 1.28% | People who live there | $1,075 |
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| Tipton County | 2.6% | People who live there | $2,184 |
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| Union County | 2.75% | People who live there | $2,310 |
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| Vanderburgh County | 1.25% | People who live there | $1,050 |
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| Vermillion County | 1.5% | People who live there | $1,260 |
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| Vigo County | 2% | People who live there | $1,680 |
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| Wabash County | 2.9% | People who live there | $2,436 |
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| Warren County | 2.12% | People who live there | $1,781 |
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| Warrick County | 1% | People who live there | $840 |
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| Washington County | 2% | People who live there | $1,680 |
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| Wayne County | 1.25% | People who live there | $1,050 |
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| Wells County | 2.1% | People who live there | $1,764 |
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| White County | 2.32% | People who live there | $1,949 |
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| Whitley County | 1.6829% | People who live there | $1,414 |
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Indiana calculator
Kentucky
Kentucky calculator
Maryland
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Allegany County | 3.2% | People who live there | $2,509 |
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| Anne Arundel County | 2.7% to 3.2% | People who live there | $2,185 |
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| Baltimore City | 3.2% | People who live there | $2,509 |
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| Baltimore County | 3.2% | People who live there | $2,509 |
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| Calvert County | 3.2% | People who live there | $2,509 |
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| Caroline County | 3.2% | People who live there | $2,509 |
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| Carroll County | 3.03% | People who live there | $2,376 |
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| Cecil County | 2.74% | People who live there | $2,148 |
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| Charles County | 3.03% | People who live there | $2,376 |
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| Dorchester County | 3.3% | People who live there | $2,587 |
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| Frederick County | 2.25% to 3.2%, depending on income | People who live there | $2,321 |
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| Garrett County | 2.65% | People who live there | $2,078 |
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| Harford County | 3.06% | People who live there | $2,399 |
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| Howard County | 3.2% | People who live there | $2,509 |
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| Kent County | 3.3% | People who live there | $2,587 |
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| Montgomery County | 3.2% | People who live there | $2,509 |
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| Prince George's County | 3.2% | People who live there | $2,509 |
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| Queen Anne's County | 3.2% | People who live there | $2,509 |
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| Somerset County | 3.2% | People who live there | $2,509 |
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| St. Mary's County | 3.2% | People who live there | $2,509 |
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| Talbot County | 2.4% | People who live there | $1,882 |
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| Washington County | 2.95% | People who live there | $2,313 |
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| Wicomico County | 3.2% | People who live there | $2,509 |
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| Worcester County | 2.25% | People who live there | $1,764 |
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Maryland calculator
Michigan
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Battle Creek | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Detroit | 2.4% for residents and 1.2% for people who only work there | People who live or work there | $2,026 |
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| Flint | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Grand Rapids | 1.5% for residents and 0.75% for people who only work there | People who live or work there | $1,275 |
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| Highland Park | 2% for residents and 1% for people who only work there | People who live or work there | $1,700 |
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| Jackson | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Lansing | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Muskegon | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Pontiac | 1% for residents and 0.5% for people who only work there | People who live or work there | $850 |
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| Saginaw | 1.5% for residents and 0.75% for people who only work there | People who live or work there | $1,275 |
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Michigan calculator
Missouri
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Kansas City | 1% | People who live or work there | $850 |
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| St. Louis | 1% | People who live or work there | $850 |
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Missouri calculator
New York
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| New York City | 3.078% to 3.876% | People who live there | $2,860 |
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| Yonkers | 16.75% of your state income tax | People who live or work there | $669 |
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New York calculator
Ohio
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Akron | 2.5% | People who live or work there | $2,125 |
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| Cincinnati | 1.8% | People who live or work there | $1,530 |
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| Cleveland | 2.5% | People who live or work there | $2,125 |
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| Columbus | 2.5% | People who live or work there | $2,125 |
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| Dayton | 2.5% | People who live or work there | $2,125 |
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| Toledo | 2.5% | People who live or work there | $2,125 |
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Ohio calculator
Oregon
Oregon calculator
Pennsylvania
| Place | Rate in 2026 | Who pays | On $85,000 a year |
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| Philadelphia | 3.735% for residents and 3.425% for people who only work there | People who live or work there | $3,175 |
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| Pittsburgh | 3% for residents and 1% for people who only work there | People who live or work there | $2,602 |
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Pennsylvania calculator
Questions
Which states have city or county income taxes?
In this calculator: Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon, Pennsylvania. Many more municipalities in Ohio, Pennsylvania and Kentucky, and some cities in Alabama, also tax wages; you can enter any of those as a percentage.
Do I pay the tax where I live or where I work?
It depends on the state. In Indiana, Maryland and New York City the tax follows where you live. In Ohio, Kentucky, Missouri and Denver it mostly follows where you work. In Michigan and Philadelphia both residents and people who commute in pay, at different rates.
Does a 401(k) lower local income tax?
Sometimes. Local taxes charged on state taxable income (Indiana, Maryland, New York City) and on federal wages (Michigan cities, Kansas City, St. Louis) are lower when you contribute. Ohio cities, Philadelphia, Pittsburgh and Kentucky cities tax the pay before a 401(k) comes out.
What if my city is not in the list?
Open “W-4 and other details” in the calculator and enter your local rate as a percentage of pay. It is then included as its own line.
