What is the Columbus city income tax rate?

Columbus levies a flat 2.5% municipal income tax on qualifying earned income such as wages, salaries, and net business profit. It applies in addition to Ohio state and federal income tax.

Is the Columbus tax separate from Ohio state tax?

Yes. The 2.5% municipal tax is a distinct local layer that Columbus collects on top of Ohio's state income tax and your federal tax — they are calculated separately.

How does the resident credit work?

If you live in Columbus but work in another municipality, Columbus generally credits the tax you paid there, up to 2.5% of that income. The credit cannot exceed your Columbus tax due, and the tool caps it accordingly.

Are non-residents taxed by Columbus?

Non-residents owe the 2.5% only on income they earn inside Columbus, typically through employer withholding. Income earned and taxed in their home city is not taxed again by Columbus.

Is this estimate exact?

It is a close estimate of the wage-based municipal tax. It does not model every deduction, partial-year residency, or business apportionment rule. Confirm with the Columbus Income Tax Division for filing.

Columbus City Income Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

This calculator estimates the Columbus municipal income tax — a flat 2.5% local levy that sits on top of your Ohio state and federal income tax. It handles both residents and non-residents and applies the resident credit for tax paid to another work city.

How it works

The gross city tax is a flat percentage of taxable earned income; residents may credit tax paid to another municipality:

gross_tax       = income * 0.025
creditable_rate = min(work_city_rate, 0.025)   // residents only
credit          = min(income * creditable_rate, gross_tax)
columbus_owed   = gross_tax - credit

Non-residents are taxed only on income earned in Columbus and do not receive the resident credit here.

Example

A Columbus resident earning $60,000 who works in a city with a 2.0% tax owes $1,500 gross to Columbus, less a $1,200 credit for the 2.0% paid elsewhere — a net Columbus tax of $300. With no outside tax, the full $1,500 is owed.

Notes

This models the common wage-based case. Partial-year residency, multiple work cities, and business income apportionment can change the result. Verify with the Columbus Income Tax Division before filing.