What is the Cincinnati city income tax rate?

Cincinnati levies a flat earnings tax of about 1.8% on wages and business net profits. Unlike the state tax it is not graduated — the same percentage applies to all earned income, whether you are a resident or a non-resident working in the city.

Is the Cincinnati tax on top of Ohio state tax?

Yes. The city earnings tax is a separate, additional layer on top of the graduated Ohio state income tax and your federal tax. This tool adds the flat city portion to the state portion and reports both plus the combined total.

How is the Ohio state portion calculated?

Ohio uses graduated brackets: the first roughly $26,050 of income is exempt, income up to $100,000 is taxed at about 2.75%, and income above that at about 3.5%. The tool applies each marginal rate only to the income within its bracket.

Do non-residents pay the Cincinnati earnings tax?

Generally yes. The city earnings tax applies to income earned within Cincinnati regardless of where you live, so commuters who work in the city typically owe it. Many home cities then grant a credit for tax paid to Cincinnati.

Does this include federal income tax?

No. The tool covers only the Ohio state and Cincinnati city layers. Federal income tax and FICA are calculated separately and are not part of the combined figure shown here.

Cincinnati City Income Tax Calculator

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This calculator shows the Cincinnati city earnings tax — a flat local tax — stacked on top of the graduated Ohio state income tax, so you can see the combined burden and your effective rate. It is for residents and commuters who work in the city and want a clear breakdown beyond the federal return.

How it works

The Ohio state portion is graduated, so each marginal rate applies only to the income inside its bracket. The Cincinnati portion is flat on earned income:

state_tax  = graduated Ohio brackets (0% to ~$26,050, 2.75%, then 3.5%)
city_tax   = income * 1.8%
combined   = state_tax + city_tax
effective  = combined / income

Because the city tax is flat while the state tax is graduated, the city share is a larger slice of the bill at lower incomes.

Example

On $60,000 of taxable income, only the amount above ~$26,050 is taxed by Ohio at 2.75%, giving roughly $933 of state tax. The Cincinnati city tax is $60,000 x 1.8% = $1,080, for a combined $2,013 — an effective state-plus-city rate near 3.36%.

Notes

This covers only the Ohio and Cincinnati layers; federal tax and FICA are separate. Rates and the Ohio bracket thresholds change periodically, and the city rate is editable so you can match the current year or a specific scenario.