Local income taxes
4,827 local governments taxed income in 2022, in 12 states and DC: AL, IA, IN, KS, KY, MD, MI, MO, NY, OH, OR, PA. Over 1967–2024, 7,198 have done so at some point. None of this money shows up in state tax figures. Where a local income tax is charged, it can be as large as what the state takes.
These are the 100 largest, ranked by the most each collected in any of the last five years. Amounts are in current dollars, not adjusted for inflation. Each small chart runs from 1967and is drawn on that government’s own scale. Small governments are surveyed only every five years, so their lines have few points. The large ones are surveyed every year. Wilmington, Delaware’s wage tax is reported as another kind of tax from 2017, so it is missing after that.
| Government | State | Type | Collected | Per resident | Since 1967 |
|---|---|---|---|---|---|
| New York City | NY | municipality | $15.6bn 2024 | $1,870 | |
| Washington DC City | DC | municipality | $3.1bn 2024 | $4,672 | |
| Philadelphia City | PA | municipality | $2.4bn 2024 | $1,535 | |
| Montgomery County | MD | county | $2.0bn 2024 | $1,923 | |
| Columbus City | OH | municipality | $1.1bn 2024 | $1,251 | |
| Baltimore County | MD | county | $1.1bn 2024 | $1,337 | |
| Anne Arundel County | MD | county | $830m 2024 | $1,399 | |
| Prince Georges County | MD | county | $788m 2024 | $833 | |
| Howard County | MD | county | $624m 2024 | $1,860 | |
| Indianapolis City | IN | municipality | $602m 2024 | $684 | |
| Cleveland City | OH | municipality | $535m 2024 | $1,480 | |
| Detroit City | MI | municipality | $384m 2024 | $619 | |
| Baltimore City | MD | municipality | $386m 2024 | $677 | |
| Cincinnati City | OH | municipality | $351m 2024 | $1,135 | |
| Louisville-Jefferson County Metro Government | KY | municipality | $367m 2024 | $474 | |
| Frederick County | MD | county | $354m 2024 | $1,233 | |
| Kansas City City | MO | municipality | $330m 2024 | $648 | |
| Harford County | MD | county | $310m 2024 | $1,176 | |
| Toledo City | OH | municipality | $279m 2024 | $1,048 | |
| Lexington-Fayette Urban County Government | KY | municipality | $268m 2024 | $838 | |
| St Louis City | MO | municipality | $235m 2024 | $821 | |
| Akron City | OH | municipality | $230m 2024 | $1,222 | |
| Carroll County | MD | county | $217m 2024 | $1,239 | |
| Jefferson Co School District | KY | school district | $213m 2024 | — | |
| Multnomah County | OR | county | $187m 2024 | $235 | |
| Metro | OR | special district | $192m 2024 | — | |
| Pittsburgh City Sch Dist | PA | school district | $178m 2024 | — | |
| Charles County | MD | county | $174m 2024 | $1,021 | |
| Dayton City | OH | municipality | $173m 2024 | $1,275 | |
| Lake County | IN | county | $155m 2024 | $310 | |
| St Marys County | MD | county | $141m 2024 | $1,224 | |
| Grand Rapids City | MI | municipality | $137m 2024 | $695 | |
| Pittsburgh City | PA | municipality | $132m 2024 | $437 | |
| Washington County | MD | county | $125m 2024 | $806 | |
| Birmingham City | AL | municipality | $121m 2024 | $616 | |
| Calvert County | MD | county | $114m 2024 | $1,204 | |
| Dublin City | OH | municipality | $108m 2024 | $2,196 | |
| Fort Wayne City | IN | municipality | $102m 2024 | $380 | |
| Cecil County | MD | county | $86m 2024 | $822 | |
| Queen Annes County | MD | county | $86m 2024 | $1,663 | |
| Wicomico County | MD | county | $77m 2024 | $739 | |
| Allen County | IN | county | $49m 2024 | $125 | |
| Canton City | OH | municipality | $76m 2024 | $1,092 | |
| Yonkers City | NY | municipality | $68m 2024 | $328 | |
| Kettering City | OH | municipality | $69m 2024 | $1,211 | |
| Boone County | KY | county | $69m 2024 | $495 | |
| Hendricks County | IN | county | $62m 2023 | $348 | |
| Mentor City | OH | municipality | $62m 2024 | $1,324 | |
| Youngstown City | OH | municipality | $61m 2024 | $1,039 | |
| Bowling Green City | KY | municipality | $59m 2024 | $782 | |
| Parma City | OH | municipality | $56m 2024 | $704 | |
| Allegany County | MD | county | $30m 2024 | $451 | |
| Worcester County | MD | county | $54m 2024 | $999 | |
| Westerville City | OH | municipality | $54m 2024 | $1,399 | |
| Central Dauphin Sch Dist | PA | school district | $54m 2024 | — | |
| Talbot County | MD | county | $53m 2024 | $1,398 | |
| Fayette Co Sch Dist | KY | school district | $53m 2024 | — | |
| Carmel City | IN | municipality | $53m 2023 | $523 | |
| Allentown City | PA | municipality | $48m 2024 | $380 | |
| Springfield City | OH | municipality | $47m 2024 | $806 | |
| Hamilton City | OH | municipality | $47m 2024 | $740 | |
| Hamilton County | IN | county | $46m 2020 | $138 | |
| Solon City | OH | municipality | $46m 2024 | $1,953 | |
| Elyria City | OH | municipality | $46m 2024 | $872 | |
| Fishers Town | IN | municipality | $45m 2024 | $442 | |
| Shaker Heights City | OH | municipality | $44m 2024 | $1,539 | |
| Lansing City | MI | municipality | $42m 2024 | $375 | |
| Hancock County | IN | county | $42m 2024 | $507 | |
| Westlake City | OH | municipality | $41m 2024 | $1,220 | |
| Strongsville City | OH | municipality | $40m 2024 | $876 | |
| New Albany City | OH | municipality | $40m 2024 | $3,623 | |
| Mason City | OH | municipality | $39m 2024 | $1,106 | |
| Hilliard City | OH | municipality | $39m 2023 | $1,058 | |
| Bloomington City | IN | municipality | $37m 2024 | $472 | |
| Delaware City | OH | municipality | $37m 2024 | $850 | |
| Independence City | OH | municipality | $35m 2024 | $4,624 | |
| Euclid City | OH | municipality | $37m 2024 | $768 | |
| South Bend City | IN | municipality | $37m 2021 | $362 | |
| Owensboro City | KY | municipality | $36m 2024 | $604 | |
| Blue Ash City | OH | municipality | $35m 2024 | $2,643 | |
| Scranton City | PA | municipality | $36m 2024 | $469 | |
| Cleveland Heights City | OH | municipality | $35m 2023 | $792 | |
| Central Bucks Sch Dist | PA | school district | $34m 2024 | — | |
| Worthington City | OH | municipality | $34m 2024 | $2,340 | |
| St Joseph County | IN | county | $33m 2022 | $121 | |
| Apache Junction City | AZ | municipality | $34m 2024 | $842 | |
| Findlay City | OH | municipality | $34m 2024 | $834 | |
| Fairfield City | OH | municipality | $34m 2023 | $753 | |
| Erie City | PA | municipality | $34m 2024 | $359 | |
| Grove City | OH | municipality | $33m 2023 | $791 | |
| Newark City | OH | municipality | $33m 2024 | $649 | |
| Whitehall City | OH | municipality | $30m 2023 | $1,479 | |
| Warrensville Heights City | OH | municipality | $33m 2024 | $2,438 | |
| Vigo County | IN | county | $33m 2024 | $309 | |
| Kenton County | KY | county | $33m 2024 | $191 | |
| Mansfield City | OH | municipality | $32m 2024 | $675 | |
| Cuyahoga Falls City | OH | municipality | $32m 2024 | $635 | |
| Lorain City | OH | municipality | $32m 2024 | $490 | |
| Reading City | PA | municipality | $32m 2023 | $334 | |
| Cumberland Valley School Dist | PA | school district | $31m 2024 | — |
Source: Census Bureau surveys of local government finances, 1967–2024. Governments are matched across the years, even though the Bureau changed their ID numbers. County and state totals, and each as a share of income, are on the local income tax rate page.