Delaware, Ohio municipal income tax

Tax year 2026 · collected by City of Delaware Income Tax Department

1.85%

Delaware taxes wages and net profits at 1.85%. The tax is administered by City of Delaware Income Tax Department. On $50,000 of wages earned in Delaware, that's $925 a year.

Tax rate

1.85%

Resident credit

50%

of tax paid to the work city

Credit limit

0.925%

of the wages taxed elsewhere

Population

46,636

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 Delaware, withhold 1.85% of their qualifying wages for Delaware. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Delaware residents who pay tax to the city where they work get a credit of 50% of that tax, limited to 0.925% of the wages. If the credit doesn't fully cover Delaware's 1.85%, residents owe the difference, and some employers withhold it as a courtesy.

Details

Resident credit is the lesser of 50% of tax paid to the other city or 0.925% of the income taxed by both cities.
Issue 3 (Nov 2024) would have raised the rate to 2.30% from 2025; the FAQ still states 1.85%.

Other self-collecting municipalities at 1.85%

Marietta

Running payroll in Delaware, OH?

Sources

City of Delaware Income Tax Department · 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.