Lebanon, Ohio municipal income tax

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

1.5%

Lebanon taxes wages and net profits at 1.5%. The tax is administered by City of Lebanon Income Tax Division. On $50,000 of wages earned in Lebanon, that's $750 a year.

Tax rate
1.5%
Resident credit
66.67%
of tax paid to the work city
Credit limit
1%
of the wages taxed elsewhere
Population
22,110
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 Lebanon, withhold 1.5% of their qualifying wages for Lebanon. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Lebanon residents who pay tax to the city where they work get a credit of 66.67% of that tax, limited to 1% of the wages. If the credit doesn't fully cover Lebanon's 1.5%, residents owe the difference, and some employers withhold it as a courtesy.

Details

Other self-collecting municipalities at 1.5%

Running payroll in Lebanon, 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.