Highland Heights, Ohio municipal income tax

Tax year 2026 · collected by RITA

2%

Highland Heights taxes wages and net profits at 2%. The tax is administered by the Regional Income Tax Agency (RITA) (municipality code 370). On $50,000 of wages earned in Highland Heights, that's $1,000 a year.

Tax rate
2%
Resident credit
100%
of tax paid to the work city
Credit limit
2%
of the wages taxed elsewhere
Population
8,559
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 Highland Heights, withhold 2% of their qualifying wages for Highland Heights. Short stays in another municipality can be treated differently; check with RITA before you change withholding.

Highland Heights residents who pay tax to the city where they work get a credit of 100% of that tax, limited to 2% of the wages. If the credit doesn't fully cover Highland Heights's 2%, residents owe the difference, and some employers withhold it as a courtesy.

Other RITA municipalities at 2%

Running payroll in Highland Heights, OH?

Sources

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.