Ohio Municipal Income Tax 2026 (RITA/CCA) Calculator
Ohio is one of the few states where every city and village can levy its own income tax under Ohio Revised Code Chapter 718. Typical 2026 rates: 1.0%-3.0% of gross wages. Most cities are administered by RITA (Regional Income Tax Agency) or CCA (Central Collection Agency, Cleveland). The work-city credit and 20-day remote-work rule decide how much your residence city collects.
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| Work-city rate | — |
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| Allocation: home city days | — |
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| Wages allocated to home city (remote) | — |
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| Filing agency (work city) | — |
Ohio is one of the few states where every city and village can levy its own income tax under Ohio Revised Code Chapter 718. Typical 2026 rates: 1.0%-3.0% of gross wages. Most cities are administered by RITA (Regional Income Tax Agency) or CCA (Central Collection Agency, Cleveland). The work-city credit and 20-day remote-work rule determine how much your residence city collects on top of work-city withholding.
How Ohio Municipal Withholding Works
Under Ohio Revised Code Chapter 718, employers must withhold the work city's municipal income tax on wages earned in that city. The standard rate range is 1.0%-3.0%; Cleveland charges 2.5%, Columbus 2.5%, Cincinnati 1.8%, Toledo 2.5%, Akron 2.5%. If you live in a different city, your residence city taxes the same wages but typically grants a credit for the tax already paid to the work city. The credit is full (100%) in most cities but can be partial (50%-75%) in some — read your residence city's ordinance.
RITA vs CCA vs Direct Filing
Roughly 330 Ohio cities use RITA (Regional Income Tax Agency) for collection — file a Form 37 annually. CCA (Central Collection Agency) in Cleveland handles ~50 cities including Cleveland itself — file CCA Form 120-16-IR. Columbus, Cincinnati, Toledo, Akron, Dayton, and Youngstown collect their own taxes directly — file each city's specific return. Many Ohioans need to file two or three municipal returns annually: work city, residence city (if different and no full credit), and possibly a school district income tax form.
The 20-Day Remote Work Rule
Ohio's 20-day rule (ORC 718.011) says an employer doesn't have to withhold work-city tax for the first 20 days an employee works in a different municipality. After 20 days at a different work site, withholding starts at the new location. Post-pandemic, this has become critical for hybrid workers: days worked from home count as worked at the home city, not the principal place of business. If you work 100 remote days from your residence city and 160 days at the work city office, your wages are allocated proportionally for municipal tax purposes (effective 2022 onward under HB 110 / HB 197 reforms).
Calculating the Residence City Credit
Most Ohio cities grant a credit limited to (a) the work-city tax actually paid, capped at (b) the residence-city's own rate applied to those wages. Example: residence rate 2.0%, work-city rate 2.5%, full 100% credit. On $70,000 of wages, work city collects $1,750. Residence city would owe 2.0% of $70K = $1,400, but credit of $1,400 (capped at home rate) means $0 residence tax. If the residence city granted only a 50% credit (some Cleveland-area suburbs do), residence tax would be $1,400 - $700 = $700 still owed. Always check your residence city's ordinance.
Last updated May 2026. Sources: Ohio Revised Code Chapter 718 (Municipal Income Taxes), RITA municipal tax rate database 2026, CCA Cleveland income tax code, Ohio HB 110/HB 197 remote-work allocation reforms.