Below the state layer sits another one — and in parts of Pennsylvania, Ohio, Kentucky, Maryland, Indiana and Philadelphia it is big enough to change real decisions. Six local systems, each with its own logic, each with a calculator here.
3.74% for residents, 3.43% for non-residents working in the city (Jan–Jun 2026; the rate steps down slightly each July). The highest big-city wage tax in the country, and outside Pennsylvania's EIT system entirely.
Act 32: your municipality plus your school district levy a combined resident rate (1% in much of the state, 3% in Pittsburgh); your employer withholds the higher of that and your work town's nonresident rate.
Every county and Baltimore City adds 2.25%–3.3% on Maryland taxable income, on top of the state tax — two counties (Anne Arundel, Frederick) now graduate theirs.
All 92 counties levy a county income tax (about 0.5%–3.2%) on Indiana taxable income, listed in the DOR's Departmental Notice #1.
Some 600 Ohio municipalities tax wages — most around 2–2.5%, from the first dollar, with credits for taxes paid to your work city that vary by hometown.
Counties, cities and school districts levy occupational license taxes on wages — Louisville's combined 2.2% (1.45% for non-residents) is the best known.
Yes — with partial exceptions: some Ohio hometowns credit tax paid to the work city, and Pennsylvania's Act 32 rule caps your withholding at the higher of the two rates rather than stacking both. The calculators model each system's actual rule.
There are over 2,500 municipality/school-district combinations. The EIT calculator carries the verified large-city rates and a custom-rate mode the DCED registry figure drops straight into.
It has its own established pages on this site (brackets + paycheck calculator) — this family covers the six systems that had none.
Local income taxes in 2026: Philadelphia’s wage tax, Pennsylvania’s Act 32 EIT in thousands of municipalities, Maryland and Indiana county taxes, Ohio city taxes and Kentucky occupational taxes — how each system works, with a calculator for each.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
The hub for the local-taxes family: the six US local income-tax systems that sit below state tax, how each one actually works, and a verified calculator for each.
Local tax is where US income tax gets genuinely complicated: thousands of jurisdictions, four different mechanics, and bills that run from a few hundred dollars to nearly three thousand on the same salary.
Every rate in the family was verified from the levying authority’s own publications in November 2026; where a system is too fragmented to verify completely, the page says exactly that.
Philadelphia’s, for residents: 3.74% on all wages, before the state’s 3.07% — a combined local-plus-state bite few US cities match.
No — they stack on top of it, subject to each system’s credit rules.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.