Local Income Tax Calculator
Calculate municipal, city, and county local income taxes (e.g. NYC, Philadelphia, Ohio RITA, Michigan cities) for residents and commuting non-residents.
Municipal Tax Deductions
Municipal Local Tax Formula
Annual Local Tax = Earned Income × (Applicable Local Rate % ÷ 100) | Per-Paycheck Withholding = Annual Local Tax ÷ Pay Periods- Resident Tax: Cities levy their full local tax rate on individuals maintaining primary domicile within city limits.
- Non-Resident Commuter Rate: Many jurisdictions (e.g., Philadelphia, Detroit, Kentucky cities) charge a reduced commuter tax on income earned inside the city by non-residents.
Step-by-Step Worked Example
Calculation Steps:
How to Use This Calculator
Assumptions & Limitations
- Applies to earned compensation, salary, and active business profits subject to municipal tax codes.
Frequently Asked Questions
Which states allow cities and counties to charge local income tax?
Over a dozen states permit local income taxes, most notably Pennsylvania (earned income tax), Ohio (RITA / municipal taxes), New York (New York City & Yonkers), Maryland (county income tax), Michigan, Indiana, and Kentucky.
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