Patterson, Ohio municipal income tax

Tax year 2026 · collected by RITA

0.5%

Patterson taxes wages and net profits at 0.5%. The tax is administered by the Regional Income Tax Agency (RITA) (municipality code 674). On $50,000 of wages earned in Patterson, that's $250 a year.

Tax rate

0.5%

Resident credit

of tax paid to the work city

Credit limit

of the wages taxed elsewhere

Population

128

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 Patterson, withhold 0.5% of their qualifying wages for Patterson. Short stays in another municipality can be treated differently; check with RITA before you change withholding.

Patterson gives residents no credit for tax paid to the city where they work, so a resident who works elsewhere can owe 0.5% to Patterson on top of the work city's tax.

Other RITA municipalities at 0.5%

Running payroll in Patterson, OH?

Sources

Regional Income Tax Agency (RITA), municipal tax rates table · 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.