Lima, Ohio municipal income tax

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

1.5%

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

Tax rate

1.5%

Resident credit

—

of tax paid to the work city

Credit limit

—

of the wages taxed elsewhere

Population

34,695

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 Lima, withhold 1.5% of their qualifying wages for Lima. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Other self-collecting municipalities at 1.5%

Running payroll in Lima, OH?

Sources

City of Lima 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.