Franklin County Income Tax Rates by Municipality

Franklin County income tax rates by municipality range from zero in Valleyview to 2.5% in Columbus and most of the inner-ring suburbs, because there is no countywide income tax — each city and village sets its own rate by local ordinance.1City of Columbus, Ohio. General Income Tax Information What you actually owe depends on where you live, where you work, and whether your home city gives you credit for tax paid to your workplace city.

Rates in Each Franklin County Municipality

Every rate below is a flat percentage of earned income. It applies the same whether you make $30,000 or $300,000.

2.5%: Columbus, Upper Arlington, Worthington, Bexley, Gahanna, Grandview Heights, Hilliard, Lockbourne, Reynoldsburg, and Whitehall.2Upper Arlington, OH. Taxes in Upper Arlington3Regional Income Tax Agency. Tax Rates Table

2%: Dublin, Grove City, Groveport, New Albany, Westerville, Powell, Canal Winchester, Minerva Park, and Urbancrest.4City of Powell. Taxes

1%: Harrisburg.

No municipal income tax: Valleyview.

These are set by city council or voter-approved ordinance and can change, so check your city’s current rate before you file. The state’s 2.75% flat income tax on nonbusiness income above $26,050 is separate and sits on top of whatever your municipality charges.

How Your Home City and Work City Interact

Two things decide your local bill: where you live and where you work. Your employer withholds based on your work location, not your home address, because Ohio law tells them to deduct at the workplace municipality’s rate.5Ohio Legislative Service Commission. Ohio Revised Code 718.03 – Withholding Taxes from Qualifying Wages

If you live in one Franklin County city and work in another, both can tax the same income. To soften that, most home cities offer a residence credit for tax already paid to the workplace city. Ohio leaves this credit entirely to each municipality. It’s optional, and the percentage varies.6Ohio Legislative Service Commission. Ohio Revised Code 718.04 – Credit for Tax Paid to Another Municipality

Say you live in Worthington (2.5%) and work in Dublin (2%). Dublin’s 2% comes out of your paycheck. If Worthington gives a full credit, you owe it only the remaining 0.5%. If Worthington capped the credit at 50% of its own rate, you’d owe more. Powell, for example, offers 100% credit up to 2%.4City of Powell. Taxes RITA publishes a table of each member city’s credit policy, which is worth checking before you file.7Regional Income Tax Agency. Municipal Income Tax Facts

Non-residents who perform work inside a city’s borders still owe that city’s tax on the income earned there, even when the employer is based elsewhere.

Occasional Work and Remote Workers: The 20-Day Rule

If you only occasionally travel to a Franklin County city for work, the “occasional entrant” rule may keep that city off your tax return. Employers don’t have to withhold for a city where you worked 20 or fewer days in the calendar year.8Ohio Legislative Service Commission. Ohio Revised Code 718.011 – Occasional Entrant Exemption

A “day” only counts for a city if you spent more working time there than in any other city that date. Split a day between two cities and only one of them gets to count it.

The exemption does not apply when:

  • The city is your principal place of work, even if you sometimes work elsewhere.
  • Your employer has a project in that city expected to last more than 20 days.
  • You live in the city and asked your employer to withhold.
  • You’re a professional athlete, entertainer, or public figure performing in that capacity.

Remote workers should pay attention to how “principal place of work” is defined. The statute uses a priority order: first, the fixed office you’re required to report to regularly; second, the Ohio worksite you report to most often; third, the Ohio location where you work the most days. A home office doesn’t count as a fixed or worksite location.8Ohio Legislative Service Commission. Ohio Revised Code 718.011 – Occasional Entrant Exemption So a fully remote employee whose employer keeps a Columbus office they’re required to report to periodically still has Columbus as their principal place of work.

What the Rate Actually Applies To

The percentage runs against “qualifying wages,” a defined term that doesn’t match your federal taxable income line for line. It starts with wages as defined for Social Security purposes and adjusts from there.9Ohio Legislative Service Commission. Ohio Revised Code 718.01 – Definitions

The adjustment that catches people out: employee contributions to 401(k), 403(b), and 457 plans get added back. Those contributions lower your federal taxable income, but your city still taxes them. That’s why your local taxable wages often come in higher than your federal number.9Ohio Legislative Service Commission. Ohio Revised Code 718.01 – Definitions

Salaries, tips, bonuses, commissions, net self-employment earnings, and business profits are all in. Several categories are out:

  • Social Security, disability payments, and distributions from qualified pension plans.
  • Interest, dividends, and capital gains.
  • Active-duty military pay for service members stationed outside Ohio.

In short, the local tax hits active earnings and business income, not passive or retirement income.10Regional Income Tax Agency. Taxable / Nontaxable Income FAQ

Who Collects Your Tax and How to File

Municipal returns are due April 15, the same day as your federal return. Which agency you deal with depends on your city. Columbus runs its own Income Tax Division. Most surrounding cities contract with the Regional Income Tax Agency (RITA) or the Central Collection Agency (CCA).

Before you start, pull your W-2s and any 1099-NEC forms. The W-2 shows your workplace municipality and the local tax withheld. Keep your federal return nearby to reconcile income figures, and if you worked in more than one city during the year, track which earnings came from which location.

Columbus residents file Form IR-25, available on the city’s website.11City of Columbus, Ohio. Tax Forms Residents of RITA cities use RITA’s standardized forms. Electronic filing is the quickest route either way: Columbus’s CRISP portal lets you file, pay by card or e-check at no service charge, and track your refund,12City of Columbus, Ohio. Income Tax Division and RITA members can use FastFile or MyAccount.13Regional Income Tax Agency. Regional Income Tax Agency Paper returns still go in by mail or drop box, with payments and refund requests often routed to separate P.O. Boxes listed on the form instructions.