Local Income Taxes in the US (2026)
16 states allow cities, counties, or school districts to levy income taxes on top of state income tax. The combined burden in some cities exceeds 14%. New York City, Philadelphia, Detroit, Kansas City, St. Louis, all Ohio cities, all Indiana counties, all Maryland counties, and hundreds of Pennsylvania municipalities all levy local income taxes.
Major Cities: Combined State + Local Income Tax Rate
| City | Local Rate | State Rate | Combined | Notes |
|---|---|---|---|---|
| New York City, NY | 3.876% | 6.85% | ~10.7% | City tax for NYC residents only. Yonkers: 16.75% surcharge on state tax. |
| Philadelphia, PA | 3.75% | 3.07% | 6.82% | Wage tax on residents. Non-residents who work in Philly: 3.44%. |
| Detroit, MI | 2.4% | 4.05% | 6.45% | Non-residents who work in Detroit: 1.2%. |
| Columbus, OH | 2.5% | ~3.1% | ~5.6% | Municipal income tax collected by Columbus. Credit for taxes paid to other OH municipalities. |
| Kansas City, MO | 1.0% | ~4.2% | ~5.2% | 1% earnings tax on residents and people who work in KCMO. |
| St. Louis, MO | 1.0% | ~4.2% | ~5.2% | 1% earnings tax. |
| Baltimore City, MD | 3.2% | 5.75% | 8.95% | Highest county rate in Maryland. County tax on Maryland taxable income. |
| Louisville, KY | 2.2% | 4.0% | 6.2% | Louisville Metro occupational license tax. |
| Indianapolis, IN | 2.02% | 3.05% | 5.07% | Marion County income tax. All Indiana counties have local tax. |
| Pittsburgh, PA | 3.0% | 3.07% | 6.07% | EIT for residents. |
NENew York: Local Income Tax Details
New York City levies an income tax on all NYC residents with rates from 3.078% to 3.876% (above $50,000 single). NYC non-residents do not pay NYC income tax. Yonkers residents pay a 16.75% surcharge on their New York State income tax liability. Yonkers non-residents who work in Yonkers pay 0.5% on wages. No other New York municipality levies an income tax.
Full New York income tax guide →PEPennsylvania: Local Income Tax Details
Pennsylvania has over 2,500 local taxing jurisdictions. Most municipalities collect an Earned Income Tax (EIT) of 1-2% through county-level tax collectors (like BIRT, KEYSTONE, CLGS). Philadelphia charges 3.75% (residents) or 3.44% (non-residents working in Philly) wage tax. Pittsburgh charges 3.0%. Scranton charges 3.4%. Most suburban municipalities charge 1-1.5%. A Local Services Tax (LST) of up to $52/year also applies in many areas.
Full Pennsylvania income tax guide →OHOhio: Local Income Tax Details
Ohio has the most complex local income tax system in the US. More than 600 municipalities levy income taxes ranging from 1% to 3%. Columbus, Cleveland, Akron, Dayton, and Toledo all charge 2.5%. Most suburban communities charge 2-2.5%. Ohio's Regional Income Tax Agency (RITA) and Central Collection Agency (CCA) collect taxes for most municipalities. The state requires you to file in both your work and home municipality, but most municipalities offer a full credit for taxes paid to your work city.
Full Ohio income tax guide →MAMaryland: Local Income Tax Details
Every Maryland county and Baltimore City levies a county income tax of 2.25% to 3.20%. The county tax is computed on the same taxable income as the state tax and filed on the Maryland state return. Montgomery County (3.2%), Prince George's County (3.2%), Howard County (3.2%), and Baltimore City (3.2%) have the highest rates. Rural counties like Garrett, Kent, and St. Mary's are at 3.0% or slightly lower.
INIndiana: Local Income Tax Details
All 92 Indiana counties levy a County Adjusted Gross Income Tax (CAGIT or CAUDIT). Rates range from 0.50% (Ohio County) to 3.13% (Pulaski County). The state withholds the correct county tax based on where you live. Marion County (Indianapolis) charges 2.02%. Hamilton County (Carmel/Fishers) charges 1.1%. Clark County (near Louisville) charges 2.0%.
MIMichigan: Local Income Tax Details
24 Michigan cities levy income taxes. Detroit charges 2.4% on residents and 1.2% on non-residents who work in Detroit. Other cities with local income tax include Grand Rapids (1.5%/0.75%), Lansing (1.0%/0.5%), Flint (1.0%/0.5%), Saginaw (1.5%/0.75%), Muskegon Heights (2.25%/1.125%), and others. Rates are capped at 2.4% for residents and 1.2% for non-residents by state law.
KEKentucky: Local Income Tax Details
Many Kentucky cities and counties levy an occupational license tax (also called an earnings tax or net profits license fee). Louisville Metro charges 2.2% of wages. Lexington charges 2.25%. Covington charges 2.45%. Smaller cities charge 1-2%. These are on top of Kentucky's 4.0% flat state income tax.
MIMissouri: Local Income Tax Details
Kansas City charges a 1% earnings tax on all wages earned in Kansas City and on residents' net business income. St. Louis also charges 1% on wages earned in the city. These are relatively simple to comply with compared to Ohio and Pennsylvania, but significant in dollar terms.