South Lebanon, Ohio municipal income tax

Tax year 2026 · collected by RITA

1%

South Lebanon taxes wages and net profits at 1%. The tax is administered by the Regional Income Tax Agency (RITA) (municipality code 759). On $50,000 of wages earned in South Lebanon, that's $500 a year.

Tax rate
1%
Resident credit
50%
of tax paid to the work city
Credit limit
1%
of the wages taxed elsewhere
Population
6,965
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 South Lebanon, withhold 1% of their qualifying wages for South Lebanon. Short stays in another municipality can be treated differently; check with RITA before you change withholding.

South Lebanon residents who pay tax to the city where they work get a credit of 50% of that tax, limited to 1% of the wages. If the credit doesn't fully cover South Lebanon's 1%, residents owe the difference, and some employers withhold it as a courtesy.

Other RITA municipalities at 1%

Running payroll in South 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.