Most US cities have no income tax, but some charge more than a typical state. A single resident earning $75,000 pays $2,472 in New York City income tax on top of $3,453 in New York State tax. Philadelphia’s resident Wage Tax takes $2,801 on the same pay. Cleveland, Columbus, Toledo, Akron and Dayton each take $1,875 (2.5%). MoveMath’s 2026 data includes mandatory local income taxes in 12 states: Alabama, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon and Pennsylvania. Check any metro in the take-home pay calculator.
How MoveMath applies local taxes
A metro’s budget gets the local tax that applies to a resident of its principal city. In Maryland and Indiana, local tax follows county of residence, so the principal city’s county is used. MoveMath assumes the household also works there. Wilmington, Delaware’s 1.25% wage tax is in the data, but no metro in MoveMath has Wilmington as its principal city. Iowa school districts can add a surtax on state income tax, but it varies by district and is not modeled.
Local income tax at $75,000, single filer (2026)
Computed by MoveMath’s 2026 tax engine for a single resident with $75,000 of wages.
| Metro (principal city) | Local tax | Rate basis | Local tax / yr | State tax / yr | State + local |
|---|---|---|---|---|---|
| New York, NY | NYC resident income tax | 3.078%–3.876% of NY taxable income | $2,472 | $3,453 | $5,925 |
| Philadelphia, PA | Wage Tax | 3.735% resident (from July 1, 2026) | $2,801 | $2,303 | $5,104 |
| Baltimore, MD | Baltimore City | 3.2% of MD taxable income | $2,190 | $3,199 | $5,389 |
| Detroit, MI | Detroit income tax | 2.4% resident | $1,800 | $2,937 | $4,737 |
| Lexington, KY | LFUCG occupational license | 2.25% | $1,688 | $2,507 | $4,195 |
| Louisville, KY | Louisville Metro | 2.2% resident | $1,650 | $2,507 | $4,157 |
| Indianapolis, IN | Marion County | 2.02% | $1,495 | $2,183 | $3,678 |
| Cleveland, OH | Cleveland | 2.5% | $1,875 | $1,619 | $3,494 |
| Columbus, OH | Columbus | 2.5% | $1,875 | $1,619 | $3,494 |
| Cincinnati, OH | Cincinnati | 1.8% | $1,350 | $1,619 | $2,969 |
| Birmingham, AL | Birmingham occupational tax | 1% | $750 | $3,127 | $3,877 |
| Kansas City, MO | Earnings tax | 1% | $750 | $2,534 | $3,284 |
| St. Louis, MO | Earnings tax | 1% | $750 | $2,534 | $3,284 |
| Denver, CO | Occupational Privilege Tax | $5.75 a month | $69 | $2,592 | $2,661 |
| Portland, OR | Metro SHS + Multnomah PFA | only above $125,000–$128,000 of taxable income | $0 | $5,059 | $5,059 |
Toledo, Akron and Dayton also levy 2.5%, the same $1,875 as Cleveland and Columbus. Indiana county rates vary, for example Allen County (Fort Wayne) $1,177 and Howard County (Kokomo) $1,739 on $75,000.
Where a tax exists but MoveMath does not include it
- Pennsylvania outside Philadelphia (Pittsburgh, Allentown, Harrisburg, Scranton, Lancaster): municipalities and school districts levy a local Earned Income Tax whose rate varies by municipality. Budgets leave it out and say so.
- Grand Rapids and other Michigan cities: 24 Michigan cities levy income taxes, but only Detroit’s rate is in MoveMath’s verified data.
New York City: resident-only, graduated
NYC’s tax applies to residents of the five boroughs only. It runs from 3.078% to 3.876% of New York taxable income. At $75,000 it is $2,472, which brings combined state and city income tax to $5,925 before federal tax. NYC tax does not apply to nonresidents who commute in (NY Tax Department).
Philadelphia: flat wage tax for residents and commuters
From July 1, 2026, the Wage Tax is 3.735% for residents and 3.425% for nonresidents who work in the city, down from 3.74% and 3.43% (City of Philadelphia). Employers withhold it. MoveMath applies 3.735% to the whole year: $2,801 for a resident on $75,000 and $3,548 on $95,000. Pay earned before July 1, 2026 was taxed at 3.74%, which adds about $2 on $75,000.
Ohio: city taxes across the state
Ohio municipalities levy their own income taxes. Columbus, Cleveland, Toledo, Akron and Dayton charge 2.5%, and Cincinnati 1.8%. Cleveland’s 2.5% rate and its full credit (capped at 2.5%) for tax paid to the city where a resident works come from the Central Collection Agency rate table. The same table shows that credits vary by city: some give full credit, some partial, some none. Ohio’s own income tax is modest at this income ($1,619), so the city tax can exceed the state tax.
Michigan and Missouri
Detroit taxes residents at 2.4% and nonresidents at 1.2% on pay for work in the city (Michigan Treasury). That is $1,800 for a resident on $75,000.
Kansas City and St. Louis each levy a 1% earnings tax. Residents pay on all earned income wherever they work. Nonresidents pay on wages for work inside city limits (Kansas City, St. Louis). On $75,000 that is $750 on top of $2,534 of Missouri income tax.
What this means when you compare job offers
The same $95,000 salary costs a Philadelphia resident $3,548 a year in Wage Tax. A Pittsburgh resident pays the same Pennsylvania tax ($2,917) plus a municipal Earned Income Tax that MoveMath does not model, so check the rate for your address. Before you accept an offer, find out:
- Whether the city taxes residents, commuters, or both.
- Whether your home city gives a credit for tax paid to the work city, and how much.
- Whether remote days change what you owe the work city.
The take-home pay calculator includes every local tax in MoveMath’s data. Related: New York cost of living, New York, Pennsylvania, Ohio.