Bowling Green, Ohio municipal income tax

Tax year 2026 · collected by City of Bowling Green Income Tax Division

2.15%

Bowling Green taxes wages and net profits at 2.15%. The tax is administered by City of Bowling Green Income Tax Division. On $50,000 of wages earned in Bowling Green, that's $1,075 a year.

Tax rate

2.15%

Resident credit

50%

of tax paid to the work city

Credit limit

1.075%

of the wages taxed elsewhere

Population

31,182

Census estimate, 2025

What employers withhold

Ohio employers withhold municipal income tax for the city or village where the employee works. If an employee works in Bowling Green, withhold 2.15% of their qualifying wages for Bowling Green. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Bowling Green residents who pay tax to the city where they work get a credit of 50% of that tax, limited to 1.075% of the wages. If the credit doesn't fully cover Bowling Green's 2.15%, residents owe the difference, and some employers withhold it as a courtesy.

Details

Rate rose from 2.0% to 2.15% on 2026-01-01; resident credit limit rose from 1% to 1.075%.

Running payroll in Bowling Green, OH?

Sources

City of Bowling Green Income Tax Division · data as of January 1, 2026 · last checked October 9, 2026

We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.