Salem, Ohio municipal income tax

Tax year 2026 · collected by RITA

1.25%

Salem taxes wages and net profits at 1.25%. The tax is administered by the Regional Income Tax Agency (RITA) (municipality code 709). On $50,000 of wages earned in Salem, that's $625 a year.

Tax rate

1.25%

Resident credit

100%

of tax paid to the work city

Credit limit

1.25%

of the wages taxed elsewhere

Population

11,655

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 Salem, withhold 1.25% of their qualifying wages for Salem. Short stays in another municipality can be treated differently; check with RITA before you change withholding.

Salem residents who pay tax to the city where they work get a credit of 100% of that tax, limited to 1.25% of the wages. If the credit doesn't fully cover Salem's 1.25%, residents owe the difference, and some employers withhold it as a courtesy.

Other RITA municipalities at 1.25%

Running payroll in Salem, 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.