Portsmouth, Ohio municipal income tax

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

2.5%

Portsmouth taxes wages and net profits at 2.5%. The tax is administered by City of Portsmouth Income Tax Division. On $50,000 of wages earned in Portsmouth, that's $1,250 a year.

Tax rate

2.5%

Resident credit

50%

of tax paid to the work city

Credit limit

1.25%

of the wages taxed elsewhere

Population

17,282

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 Portsmouth, withhold 2.5% of their qualifying wages for Portsmouth. Short stays in another municipality can be treated differently; check with the city tax office before you change withholding.

Portsmouth residents who pay tax to the city where they work get a credit of 50% of that tax, limited to 1.25% of the wages. If the credit doesn't fully cover Portsmouth's 2.5%, residents owe the difference, and some employers withhold it as a courtesy.

Details

Resident credit up to 50% of the amount owed to Portsmouth (limit derived as 1.25%).

Other self-collecting municipalities at 2.5%

Running payroll in Portsmouth, OH?

Sources

City of Portsmouth Income Tax Division · 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.