Philly ↔ Detroit ↔ Columbus
Classic wage-tax rate-change corridor
Paycheck calculator
🇺🇸2026 curated city rates
Local Income Tax by City
Rank Philadelphia, Detroit, Columbus, NYC, and other major localities by resident wage or city income tax. Compare rates when cities change ordinances — vignette: $80,000 single-filer wages (local tax only).
By Sammy S. · Founder · AuthorUpdated for 2026
3.735%
Highest (Philadelphia)
$2,988
Top vignette tax
1%
Lowest (St. Louis City)
12
Cities covered
2026 local income tax quick facts
Highest effective (vignette)
3.735%
Open Philadelphia profile →
Highest local tax
$2,988
$80,000 single-filer wages (local tax only)
Lowest in this set
1%
Open St. Louis City profile →
Key finding: Philadelphia leads our curated list at about 3.735% effective local tax on $80,000 single-filer wages (local tax only) (~$2,988). Jump to rankings · Philly vs Detroit
Featured city corridors
Jump into the profiles and headline compares editors and relocators ask about most.
Compare Philadelphia vs Detroit
Ohio municipal taxes
Columbus, Cleveland, and Cincinnati
Maryland piggyback
Baltimore vs Montgomery vs Worcester
Missouri earnings tax
Kansas City vs St. Louis City
Compare city local income taxes
Philly wage tax vs Detroit vs Columbus are the classic rate-change headlines — pick any pair below, or open a city profile first.
Compare any two cities
Resident local / wage tax rates and vignette tax side by side.
Local income tax rankings (2026)
Ranked by local tax on $80,000 single-filer wages (local tax only). Flat rates shown where applicable; NYC uses progressive brackets (effective rate on the vignette). Open a profile or jump to a headline compare.
| # | City | State | Rate / effective | Vignette tax | Compare |
|---|---|---|---|---|---|
| 1 | Philadelphia |  PA | 3.735% | $2,988 | vs Detroit |
| 2 | New York City |  NY | ~3.332% eff. | $2,665.89 | vs Philadelphia |
| 3 | Baltimore City |  MD | 3.2% | $2,560 | vs Philadelphia |
| 4 | Montgomery County | MD | 3.2% | $2,560 | vs Worcester County |
| 5 | Cleveland |  OH | 2.5% | $2,000 | vs Detroit |
| 6 | Columbus | OH | 2.5% | $2,000 | vs Philadelphia |
| 7 | Detroit |  MI | 2.4% | $1,920 | vs Philadelphia |
| 8 | Worcester County | MD | 2.25% | $1,800 | vs Montgomery County |
| 9 | Cincinnati | OH | 1.8% | $1,440 | vs Columbus |
| 10 | Wilmington |  DE | 1.25% | $1,000 | vs Philadelphia |
| 11 | Kansas City |  MO | 1% | $800 | vs St. Louis City |
| 12 | St. Louis City | MO | 1% | $800 | vs Kansas City |
City profiles
Key takeaways — local income tax by city 2026
- Philadelphia leads this curated list at 3.735% (~$2,988 on $80,000 single-filer wages (local tax only)).
- Philadelphia’s Jul 1, 2026 resident wage/earnings tax is 3.735% (city published); non-residents pay 3.425% (not modeled).
- Detroit residents pay 2.4% city income tax; Columbus and Cleveland charge 2.5% municipal income tax.
- On the vignette, Philly costs about $1,068 more in local tax than Detroit ($2,988 vs $1,920).
- New York City uses progressive city brackets (not a flat wage tax); at $80,000 single, modeled city tax is about $2,665.89 (~3.332% effective).
- Lowest in this set: St. Louis City at 1% (~$800); Maryland’s Worcester County is 2.25% — the Comptroller’s lowest 2026 county rate.
- Gap from highest to lowest on the vignette: about $2,188 of local tax only (federal, state, and FICA excluded).
Highest local tax on the vignette (2026)
Top five curated localities by local tax on $80,000 single-filer wages.
How to read local income taxes
Local income tax by city in 2026: what these rankings mean
Most US workers pay federal income tax, FICA, and (in most states) state income tax. A smaller set of cities and counties add a local wage, earnings, or city income tax on top. This hub ranks a curated list of those localities—the same ones available as an optional toggle in our paycheck calculator.
Rank #1 means the highest modeled local tax on $80,000 single-filer wages (local tax only), not “worst place to live.” Property tax, sales tax, housing costs, and state brackets still dominate many relocation decisions.
Figures are educational estimates from published resident rates. Credits for tax paid to other cities, personal exemptions, and non-resident rates can change what you owe.
Philadelphia vs Detroit vs Columbus: the classic rate-change corridor
Philadelphia’s resident Wage/Earnings Tax is 3.735% as of July 1, 2026 (City of Philadelphia Department of Revenue). That is the highest flat rate in this curated set and a frequent headline when the city adjusts rates under its multi-year cut schedule.
Detroit’s resident city income tax is 2.4% (City of Detroit / Michigan Uniform City Income Tax framework). Columbus municipal income tax is 2.5% on qualifying wages, with credit rules when you live in one Ohio city and work in another.
On $80,000 wages, local tax alone is about $2,988 in Philly, $2,000 in Columbus, and $1,920 in Detroit—before state and federal layers.
Flat wage taxes vs NYC progressive city tax
Most localities here use a single resident percentage of wages or earned income (Philadelphia, Detroit, Ohio cities, Missouri earnings taxes, Wilmington, Maryland counties). That makes the vignette tax scale linearly with wages.
New York City is different: progressive city brackets apply after the New York standard deduction, on top of New York State tax. Effective rate at $80,000 single is about 3.332%; marginal rate at that income is about 3.876%.
Always separate “city tax” from “state tax.” NYC residents typically owe both; Philly residents owe Pennsylvania state tax plus the city wage tax.
Maryland’s county “piggyback” local income tax
Every Maryland resident pays a local income tax whose rate depends on county (or Baltimore City). The Comptroller’s 2026 Withholding Tax Facts list Baltimore City and Montgomery County at 3.2% and Worcester County at 2.25%—the statewide low.
Local tax is filed on the state return; employers withhold based on home county. Our calculator’s optional MD localities replace the approximate ~3% statewide average so the local line is not double-counted.
Official rates: Maryland Comptroller Withholding Tax Facts January–December 2026.
What this hub does not model
Non-resident rates (Philly 3.425%, Detroit 1.2%, Ohio work-city rules), municipal credits for tax paid elsewhere, personal exemptions, school district income taxes (Ohio SDIT), and hundreds of smaller PA/OH/KY localities.
If your city is missing, leave the local-tax toggle off in the paycheck calculator and confirm with your city finance department or RITA/CCA (Ohio).
This is not legal or tax advice—use official withholding tables and city returns for filing.
Who this hub helps
Useful if…
- •Workers comparing job offers in Philly, Detroit, Columbus, NYC, or other listed cities
- •Journalists and analysts covering municipal wage-tax rate changes
- •Employers updating payroll withholding when a city publishes a new rate
- •Maryland residents checking county piggyback rates vs the statewide average
Use official tools if…
- •Remote workers with multi-city tax bases or reciprocal agreements
- •Ohio residents who live and work in different municipalities (credit math)
- •Anyone needing a signed tax opinion or official withholding table printout
Local tax comparison checklist
- 1Confirm the published resident rate and effective date on the city’s official page (linked on each profile).
- 2Decide whether you are a resident or non-resident for that city’s ordinance.
- 3Ask whether credit for tax paid to another city applies (common in Ohio).
- 4Run the same gross through our paycheck calculator with the local toggle on.
- 5Separate local tax from state income tax when reading take-home estimates.
- 6Re-check rates after July 1 or January 1 when many cities adjust withholding.
Methodology
- Vignette wage is fixed at $80,000 single-filer wages; amounts are local/city tax only (not federal, state, or FICA).
- Flat localities use published resident rates × wage; NYC uses the same progressive city brackets as the paycheck calculator.
- Non-resident rates, municipal credits, and personal exemptions are generally not modeled.
- Rates are educational estimates — confirm current ordinances and withholding tables with the city or state agency.
Local income tax FAQs
Many do — especially in Pennsylvania, Ohio, Michigan, Missouri, Delaware, Maryland (county piggyback), and New York City. This hub covers a curated set of major localities used in our paycheck calculator.
This model uses the Jul 1, 2026 resident Wage/Earnings Tax rate of 3.735%. Non-resident rates are lower and are not modeled here.
Philadelphia ranks #1 here at about $2,988 (~3.735% effective).
No. Most states have no general municipal wage tax. Where cities do levy one, rates and bases vary widely — use the official city source linked on each profile.
No. Figures are educational estimates from published rates. Employers and residents should verify current ordinances, credits, and withholding with counsel or the taxing city.
About $1,068 more local tax only ($2,988 vs $1,920) using published resident rates.
Yes in our model: both Missouri cities levy a 1% earnings tax on earned income for residents (and on in-city work for non-residents). Confirm current ordinances if you file an annual city return.
Wilmington’s ordinance imposes a 1.25% tax on earned income for residents and on work performed in the city for non-residents. Other Delaware municipalities generally do not levy a similar local wage tax.