City Income Tax Calculator
What your city takes on top of state tax — Philadelphia, Cleveland, Cincinnati and Maryland's counties, at the resident rate or the lower commuter one.
City Income Tax Calculator: with the default inputs, city or county income tax is $2,911.25.
Almost every local income tax charges people who only work in the jurisdiction a different rate from people who live in it — usually lower, but never nothing.
Wages earned inside the jurisdiction. If you split your time, enter only the part earned there.
- Rate that applies to you
- 3.425%
- State income tax on the same income
- $2,609.50
- State and local together
- $5,520.75
- Effective state and local rate
- 6.49%
- Income after state and local tax
- $79,479.25
Assumptions
- Income entered is what was earned inside the jurisdiction, already apportioned if you split your time.
- The resident or non-resident rate is applied flat: no local exemptions, credits or low-income forgiveness are modelled.
- State tax shown alongside is that state's own schedule for a single filer taking the standard deduction.
- No federal income tax, payroll tax, school district tax, or Ohio's municipal credit for tax paid elsewhere.
| Line item | Amount | % of income earned there |
|---|---|---|
| Philadelphia non-resident tax | $2,911.25 | 3.43% |
| Pennsylvania income tax | $2,609.50 | 3.07% |
| State and local income tax | $5,520.75 | 6.49% |
| Left, before federal tax | $79,479.25 | 93.51% |
Federal income tax and payroll tax are on top of everything here.
| Jurisdiction | Resident rate | Non-resident rate | On your income |
|---|---|---|---|
| Philadelphia, PA | 3.735% | 3.425% | $2,911 |
| Cleveland, OH | 2.5% | 2.5% | $2,125 |
| Baltimore City, MD | 3.2% | 2.25% | $1,913 |
| Prince George's County, MD | 3.2% | 2.25% | $1,913 |
| Cincinnati, OH | 1.8% | 1.8% | $1,530 |
| Detroit, MI | 2.4% | 1.2% | $1,020 |
| Kansas City, MO | 1% | 1% | $850 |
| County | Resident rate |
|---|---|
| Dorchester | 3.3% |
| Kent | 3.3% |
| Allegany | 3.2% |
| Baltimore City | 3.2% |
| Baltimore County | 3.2% |
| Calvert | 3.2% |
| Caroline | 3.2% |
| Howard | 3.2% |
| Montgomery | 3.2% |
| Prince George's | 3.2% |
| Queen Anne's | 3.2% |
| Somerset | 3.2% |
| St. Mary's | 3.2% |
| Wicomico | 3.2% |
| Harford | 3.06% |
| Carroll | 3.03% |
| Charles | 3.03% |
| Washington | 2.95% |
| Cecil | 2.74% |
| Garrett | 2.65% |
| Talbot | 2.4% |
| Worcester | 2.25% |
Maryland counties tax their own residents on all income. Anne Arundel and Frederick are left out because both moved to graduated local schedules that a single rate would misstate.
How this is worked out
The formula
City or county tax = income earned in the jurisdiction × the rate that applies to you resident rate, if you live there; non-resident rate, if you only work there Maryland works differently: a non-resident owes no county tax, and pays an extra 2.25% of state tax in its place — the lowest county rate in the state.
Open How it’s calculated above to see this worked through with your own numbers.
What you enter
- City or county
- Choose one of 7 options.Baltimore City, MD · Cincinnati, OH · Cleveland, OH · Detroit, MI · Kansas City, MO · Philadelphia, PA · Prince George's County, MD
- Do you live there?
- Almost every local income tax charges people who only work in the jurisdiction a different rate from people who live in it — usually lower, but never nothing.Yes — I live there · No — I only work there
- Income earned there
- Wages earned inside the jurisdiction. If you split your time, enter only the part earned there.in dollars · 0 or more · defaults to 85000
- Show the state tax alongside it(under More options)
- Choose one of 2 options.Yes · Local tax only
What you get back
- City or county income taxmain answer
- Rate that applies to you
- State income tax on the same income
- State and local together
- Effective state and local rate
- Income after state and local tax
What this assumes
- Income entered is what was earned inside the jurisdiction, already apportioned if you split your time.
- The resident or non-resident rate is applied flat: no local exemptions, credits or low-income forgiveness are modelled.
- State tax shown alongside is that state's own schedule for a single filer taking the standard deduction.
- No federal income tax, payroll tax, school district tax, or Ohio's municipal credit for tax paid elsewhere.
About this calculator
Thirteen states let cities or counties tax income, and where they do it is charged on top of the state's own tax — often on people who merely work there, not just those who live there.
The rate looks small and the effect is not. Philadelphia takes 3.425% of every dollar a non-resident earns inside the city, with no threshold and no exemption, on top of Pennsylvania's 3.07%. That is a combined 6.5% on a commuter who crosses the city line each morning.
Living there against working there
Almost every local income tax has two rates. Philadelphia charges residents 3.735% and non-residents 3.425%. Detroit charges residents twice what it charges commuters. Ohio's municipalities are the exception: Cleveland's 2.5% and Cincinnati's 1.8% fall on residents and visitors alike, though residents get a credit for tax paid to other Ohio municipalities.
Maryland is the strange one. Its counties tax their own residents at rates from 2.25% to 3.30% — Baltimore City is 3.20% — but a non-resident owes no county tax at all. Instead the state charges an extra 2.25% of its own tax, the lowest county rate in the state, in place of it. So working in Maryland without living there is cheaper than living there, by a knowable amount.
Why this matters more than the rate suggests
Local income tax is the least visible layer of the system. It rarely appears in "tax by state" comparisons, it is often withheld without explanation, and someone who moves ten miles across a county line can change their bill by thousands without ever noticing the reason. It is also the layer most likely to be wrong on a payslip, because employers get residency wrong.
What is here
Every jurisdiction whose rate could be read off the authority that levies it, with the page it came from. Several cities that do tax income are missing for that reason and are named in the results rather than quietly treated as zero — an absent city is not a free one.
Frequently asked questions
▸Do I pay city income tax if I work there but live somewhere else?
Usually yes. Philadelphia, Cleveland, Cincinnati, Detroit, Kansas City and most other cities with an income tax reach non-residents on income earned inside the city. The rate is often lower than the resident rate, but it is rarely zero. Maryland is the exception: its counties do not tax non-residents, though the state charges an extra 2.25% instead.
▸Is local income tax deductible?
It counts towards the state and local tax deduction on a federal return if you itemise, along with state income tax and property tax. That deduction has been capped since 2018, so for many people the local tax is effectively not deductible at all.
▸Which states let cities tax income?
Around a dozen, most heavily Ohio and Pennsylvania, where hundreds of municipalities levy one. Others include Maryland (county-level), Michigan, Missouri, Kentucky, Indiana, Alabama, New York, Oregon, Delaware, Iowa and West Virginia. The rest have none at all, which is part of why a state-level comparison of tax burden can be misleading.
▸Why isn't my city listed?
Because its current rate could not be read off the authority that charges it. Rather than guess, the results name the jurisdictions known to levy a tax that are not carried here. An absent city is not a free one — check with the city's own revenue office.
▸Does the city tax my investment income too?
Generally no. Most local income taxes are wage taxes: they reach earned income and not interest, dividends or capital gains. Maryland's county tax is the notable exception, because it piggybacks on state taxable income and so reaches everything the state does.
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