US Cities With Their Own Income Tax, and What It Costs on a $75,000 Salary

This page draws on the state profiles behind this site's state tax pages. Each fact in them was checked against a city or state tax agency page, and the table lists that source for every row. We only used facts with a source attached.

No calculator on this site models city income taxes yet, so we did the arithmetic ourselves, in the open:

• Percentage taxes on pay. Where the source says the tax is charged on wages, earnings or compensation, the yearly cost is the rate times $75,000.
• Flat head taxes. Denver's charge is per month, so we multiplied by 12. Charleston, West Virginia charges per week, so we multiplied by 52.
• Threshold taxes. Portland's two regional taxes only start above a set income, so we applied each threshold to $75,000.

Where our source gives a city's rate but doesn't say what income it's charged on, we've shown the rate and left the dollar figure out. That covers Detroit, Grand Rapids, Columbus and Cleveland. Their taxes may well fall mostly on wages, but a figure we can't tie to a stated base is a guess, and we'd rather show "n/a". The same goes for New York City, which uses brackets on taxable income rather than one rate on wages.

Click a column heading to sort. "n/a" means the dollar figure isn't shown, for the reasons above.

Philadelphia has the highest city tax on pay in this list. From July 1, 2026 the Wage Tax is 3.735% for residents and 3.425% for non-residents who work in the city. On $75,000, that's $2,801.25 for a resident and $2,568.75 for a commuter.

Across the rest of Pennsylvania, employers withhold a local earned income tax and a Local Services Tax under a statewide system known as Act 32. Philadelphia sits outside that system with its own tax, which is why it's listed by name.

Michigan lets cities levy their own income tax, and 24 do. Detroit charges 2.4% to residents and 1.2% to non-residents who work there. Grand Rapids charges 1.5% and 0.75%.

In Ohio, hundreds of municipalities levy their own income tax. Columbus and Cleveland both levied 2.5% in 2024, the latest year in our source.

New York City residents pay city income tax on top of state tax, at 3.078% to 3.876% in tax year 2025 depending on income. Yonkers residents pay a surcharge of 16.75% of state tax, while non-residents who work in Yonkers pay 0.5% of earnings, or $375.00 on $75,000.

Wilmington, Delaware also has a wage tax. Our source gives the state's legal ceiling, Up to 1.25% (state cap), rather than the city's current rate, so we've not priced it.

Kansas City charges 1% on earned income such as wages, tips and commissions, which comes to $750.00 on $75,000. Residents owe it on everything they earn, even if they work outside the city.

In Kentucky, local governments charge occupational license taxes instead of income taxes, and they work in much the same way. Lexington-Fayette charges 2.25% on individual compensation, or $1,687.50 on $75,000.

Denver doesn't have a percentage income tax. Instead it has an occupational privilege tax: employees who earn enough in the city in a month have $5.75 a month withheld, which adds up to $69.00 a year. Charleston, West Virginia charges a City Service Fee of $3 a week to everyone who works in the city, or $156.00 a year.

Portland, Oregon has two regional income taxes, but both start well above $75,000 for a single filer, so the cost at this salary is $0.00.

Some cities tax payroll but put the bill on the employer. Jersey City's 1% payroll tax is paid by employers, who aren't allowed to take it out of your pay. It doesn't change your paycheck, so we haven't given it a cost.

These are the cities in our state profiles, not every local tax in the country. Hundreds of smaller Ohio, Pennsylvania and Michigan municipalities have their own taxes. Maryland's counties and Baltimore City charge a local income tax. Iowa school districts can add an income surtax, and Pennsylvania's Act 32 earned income taxes vary from place to place.

Rates also differ for residents and commuters. Your own bill depends on where you live and where you work.

The paycheck calculator and the state versions such as the Pennsylvania paycheck calculator, New York paycheck calculator, Ohio paycheck calculator and Michigan paycheck calculator cover federal and state tax. Take the city rate for where you live or work from the table above and add it on.