2024 Local Income Taxes By State

Fourteen states allow counties and cities to collect a local income tax on earned income. Local income taxes are collected in addition to the state income tax and the federal income tax, and are generally a single flat-rate tax on earned income only.

We have information on the local income tax rates for most localities across the fourteen states where local income taxes are permitted. You can click on any city or county for more details, including the nonresident income tax rate and tax forms.

Average Local Income Tax By State
Choose any state for a list of local sales taxes
Alabama
1.25%
 California
1.50%
 Colorado
N/A
 Delaware
1.25%
Indiana
1.43%
 Iowa
1.00%
 Kentucky
1.14%
 Maryland
2.83%
Michigan
1.15%
 Missouri
1.00%
 New Jersey
1.00%
 New York
0.59%
Ohio
2.22%
 Oregon
0.35%
 Pennsylvania
2.06%
 West Virginia
N/A
  

Our local income tax rates are current in all localities as of 2011 (the latest year for which which full data is available), and in select localities as of 2013.

In Colorado and West Virginia, several cities collect a small flat amount in income tax per week or per month, but do not collect a percentage of income like most of the other local income taxes listed here.

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