Columbus, Ohio municipal income tax

Tax year 2026 · collected by City of Columbus Income Tax Division

2.5%

Columbus taxes wages and net profits at 2.5%. The tax is administered by City of Columbus Income Tax Division. On $50,000 of wages earned in Columbus, that's $1,250 a year.

Tax rate

2.5%

Resident credit

100%

of tax paid to the work city

Credit limit

2.5%

of the wages taxed elsewhere

Population

938,396

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 Columbus, withhold 2.5% of their qualifying wages for Columbus. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Columbus residents who pay tax to the city where they work get a credit of 100% of that tax, limited to 2.5% of the wages. If the credit doesn't fully cover Columbus's 2.5%, residents owe the difference, and some employers withhold it as a courtesy.

Details

Credit 100% up to 2.5% carried from existing record; not restated on this page.

Other self-collecting municipalities at 2.5%

Running payroll in Columbus, OH?

Sources

City of Columbus, City Auditor, 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.