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US Counties With the Highest Local Income Tax as a Share of Income

554 US counties ranked by local income tax as a share of income, from highest to lowest. First are District of Columbia, DC (4.57), Bronx County, NY (2.44) and New York County, NY (2.44). The middle one of the 554 has 0.208.

What this measures

Local income tax as a percentage of what residents earned. It is zero in most of the country. About 4,800 local governments in a dozen states charge one, and New York City's is the largest. When a city spans several counties, its tax is split between them by where its residents' income is. Source: Census local government finances.

For most measures, a national ranking mostly sorts places by income and by how urban they are. Each county’s own page compares it with the 50 counties most like it instead, which is often the fairer view.

The 100 highest counties

RankCounty% of personal income
1District of Columbia, DC4.57
2Bronx County, NY2.44
3New York County, NY2.44
4Kings County, NY2.42
5Queens County, NY2.42
6Richmond County, NY2.31
7Philadelphia County, PA2.16
8Howard County, MD2.01
9Montgomery County, MD1.97
10Queen Anne's County, MD1.77
11Franklin County, OH1.74
12Carroll County, MD1.74
13Harford County, MD1.73
14Calvert County, MD1.72
15Baltimore County, MD1.67
16Frederick County, MD1.63
17Charles County, MD1.63
18St. Mary's County, MD1.62
19Anne Arundel County, MD1.59
20Prince George's County, MD1.58
21Washington County, MD1.55
22Cuyahoga County, OH1.54
23Van Wert County, OH1.5
24Cecil County, MD1.46
25Hardin County, OH1.43
26Baltimore city, MD1.42
27Fayette County, KY1.42
28Wicomico County, MD1.4
29Boyle County, KY1.39
30Miami County, OH1.34
31Scott County, KY1.32
32Wyandot County, OH1.31
33Rowan County, KY1.3
34Kent County, MD1.25
35Boone County, KY1.23
36Jefferson County, KY1.23
37Sandusky County, OH1.22
38Montgomery County, OH1.21
39Shelby County, OH1.18
40Summit County, OH1.17
41Talbot County, MD1.17
42Caroline County, MD1.16
43Allegany County, MD1.13
44Garrett County, MD1.11
45St. Louis city, MO1.1
46Fulton County, OH1.1
47Worcester County, MD1.1
48Preble County, OH1.1
49Lucas County, OH1.09
50Paulding County, OH1.07
51Warren County, KY1.06
52Auglaize County, OH1.05
53Wood County, OH1.05
54Putnam County, OH1.01
55Defiance County, OH1.01
56Dorchester County, MD1
57Crawford County, OH1
58Hancock County, KY0.999
59Williams County, OH0.998
60Somerset County, MD0.997
61Licking County, OH0.983
62Madison County, OH0.968
63Fairfield County, OH0.964
64Richland County, OH0.961
65Hancock County, OH0.957
66Hamilton County, OH0.949
67Pickaway County, OH0.934
68Caldwell County, KY0.924
69McLean County, KY0.914
70Marshall County, KY0.905
71Montour County, PA0.902
72Franklin County, KY0.902
73Carroll County, KY0.901
74Marion County, OH0.898
75Mason County, KY0.896
76Darke County, OH0.896
77Marion County, IN0.86
78Montgomery County, KY0.845
79Henry County, OH0.838
80Harrison County, KY0.825
81Cumberland County, PA0.824
82Clark County, KY0.824
83Simpson County, KY0.824
84Seneca County, OH0.816
85Union County, OH0.809
86Lake County, OH0.806
87Union County, PA0.799
88Perry County, KY0.795
89Lycoming County, PA0.784
90Taylor County, KY0.784
91Perry County, PA0.778
92Mercer County, OH0.776
93Dauphin County, PA0.77
94Clark County, OH0.767
95Champaign County, OH0.757
96Clinton County, OH0.756
97Woodford County, KY0.755
98Columbia County, PA0.742
99Allegheny County, PA0.737
100Centre County, PA0.736

Every state, highest first

Each state’s own published figure, not an average of its counties.

RankState% of personal income
1District of Columbia4.16
2Maryland1.69
3New York1.01
4Ohio0.992
5Kentucky0.766
6Pennsylvania0.735
7Indiana0.283
8Missouri0.14
9Oregon0.136
10Michigan0.135
11Iowa0.0602
12Alabama0.0541
13Kansas0.00054

More on local income tax as a share of income

A ranking describes places, not the people in them, and a high or low place does not by itself say why. All US rankings.