The Youngstown city tax is a 2.75 percent income tax on wages, self-employment profits, and other earned income tied to the city, collected by the Regional Income Tax Agency (RITA) rather than by a Youngstown office directly.1Codified Ordinances of the City of Youngstown, Ohio. Codified Ordinances of Youngstown, OH – 183.01 Authority to Levy Tax; Purpose of Tax It is one of the higher municipal rates in Ohio, and the annual return is due April 15.
Who Owes the Tax
Two groups are on the hook for the 2.75 percent.2Codified Ordinances of the City of Youngstown, Ohio. Codified Ordinances of Youngstown, OH – 183.03 Imposition of Tax If you live inside Youngstown’s municipal boundaries, the tax applies to all your earned income no matter where you work. If you live elsewhere but earn income inside the city, the tax applies to what you earn there.
Employers operating in Youngstown are required to withhold the 2.75 percent from paychecks under Ohio’s municipal tax framework in Revised Code Chapter 718.3Regional Income Tax Authority. City of Youngstown Income Tax Ordinance When withholding is handled correctly, you may owe nothing more at filing time. If your employer doesn’t operate in Youngstown, paying the tax is on you.
What Income Is Taxed and What Isn’t
The tax covers what most people think of as work income: wages, salaries, tips, bonuses, commissions, and similar pay. For the self-employed, it applies to net profits after allowable business expenses.2Codified Ordinances of the City of Youngstown, Ohio. Codified Ordinances of Youngstown, OH – 183.03 Imposition of Tax
Ohio law blocks municipalities from taxing several common income sources. Under ORC 718.01, the following are exempt:4Ohio Legislative Service Commission. Ohio Revised Code Chapter 718 – Municipal Income Taxes
- Social Security, pensions, annuity payments, retirement plan distributions, railroad retirement, and disability payments
- Interest, dividends, capital gains, and other income from stocks, deposits, or intangible property
- Military pay, including reserve and National Guard pay
- Standard unemployment compensation (employer-paid supplemental unemployment may still be taxable)
If your only income is from Social Security, a pension, or investments, you likely owe Youngstown nothing. The tax targets active earnings.
Credit If You Work in Another City
Youngstown residents who work in another Ohio city and pay that city’s income tax can claim a nonrefundable credit on their Youngstown return. The credit equals 100 percent of the tax paid elsewhere, capped at what Youngstown would charge on the same income at 2.75 percent.5Codified Ordinances of the City of Youngstown, Ohio. Codified Ordinances of Youngstown, OH – 183.06 Credit for Tax Paid to Other Municipalities
If you work in a city with a 2 percent rate, you pay that city 2 percent and owe Youngstown the remaining 0.75 percent. If the other city’s rate is 2.75 percent or higher, the credit wipes out your Youngstown liability on that income. You still have to file a Youngstown return reporting the income and claiming the credit, even when the balance is zero.
How to File
Everything runs through RITA. The individual return is Form 37, where you report qualifying wages from your W-2s, add net profit from a federal Schedule C if you’re self-employed, subtract exempt income, apply the 2.75 percent rate, and deduct withholding and credits for other cities.6Regional Income Tax Agency. Individuals – Form and Instructions Pull your W-2s (Boxes 18 and 19 show municipal wages and local tax already paid), any 1099-NEC or 1099-MISC forms, and records of taxes paid to other cities before you start.7Internal Revenue Service. Gather Your Documents
You have three ways to file:
- Online through RITA’s FastFile system or MyAccount portal
- By mail, using the address in the Form 37 instructions
- In person at RITA’s Youngstown office, 2761 Salt Springs Road, Youngstown, OH 44509, or by phone at (866) 750-74828City of Youngstown, Ohio. Finance
The deadline is April 15, matching the federal and Ohio state returns, shifting to the next business day if that date falls on a weekend or holiday.9Internal Revenue Service. When to File Keep copies of what you submit.
Quarterly Estimated Payments
If you expect to owe $200 or more for the year after withholding and credits, you have to make quarterly estimated payments instead of waiting until April.4Ohio Legislative Service Commission. Ohio Revised Code Chapter 718 – Municipal Income Taxes This mostly affects self-employed residents and anyone with significant income that isn’t being withheld.
For the 2026 tax year, the four due dates are April 15, June 15, September 15, 2026, and January 15, 2027. Each payment should cover roughly a quarter of your projected annual liability. Pay through RITA’s MyAccount portal or mail a voucher with a check. Skipping or underpaying installments triggers penalties, so if your income is unpredictable, round up.
Penalties and Interest
Youngstown’s penalties add up fast, and the 2026 interest rate makes dragging a balance expensive.
- Late payment penalty of 15 percent of the unpaid tax10Regional Income Tax Agency. Penalty and Interest Rates
- Late filing penalty of up to $25 per return, charged whether or not you owe anything, though Ohio law requires the first-time miss to be waived if the return is eventually filed11Ohio Legislative Service Commission. Ohio Revised Code 718.27 – Municipal Income Tax
- Interest of 9.00 percent per year on unpaid balances for 202610Regional Income Tax Agency. Penalty and Interest Rates
A $1,000 balance left unpaid past April 15 grows to roughly $1,240 within a year once the 15 percent penalty and 9 percent interest stack up. If you can’t pay in full by the deadline, file on time anyway so the filing penalty doesn’t pile on, and ask RITA about a payment arrangement.