Local
A local tax is applied only when you select that place or type a percent. The launch list is short on purpose. A made-up statewide city rate would be worse than a gap.
Resident rates of 3.078%, 3.762%, 3.819%, and 3.876% have been the NYC schedule for years and remain the rates published for recent IT-201 instructions. The base here is New York taxable income (wages after the New York standard deduction and deductions that reduce New York wages). NYC modifications, the household credit, and the school tax credit are not modeled, so a real return can differ by a few hundred dollars.
Yonkers residents pay a surcharge of 16.75% of their net New York State tax. Nonresidents who work in Yonkers pay a 0.50% earnings tax on wages sourced to the city. The resident surcharge is not a flat wage percent, so it moves when state tax moves.
Resident 3.74% · nonresident 3.43%. Effective July 1, 2025 (fiscal year 2026), the wage and earnings tax is 3.74% for residents and 3.43% for nonresidents. Residents owe it on wages wherever earned. Nonresidents owe it on wages earned in the city. Traditional 401(k) deferrals and most cafeteria-plan amounts stay in the wage-tax base in this model. The city has scheduled further small reductions through FY2030; those future rates are not used here.
Resident 3.00% · nonresident 1.00%. Modeled as 3% for residents (1% city earned income tax plus 2% Pittsburgh school district) and 1% for nonresidents who work in the city. The $52 local services tax owed to the workplace is not included. Confirm the current Act 32 rate sheet; municipal and school rates can be reset.
Resident 2.40% · nonresident 1.20%. Detroit's resident rate is 2.4%. Michigan law sets the nonresident city rate at half the resident rate, 1.2%, on income earned in the city. The estimate uses gross wages and does not apply the city's exemptions or the nonresident allocation form. Traditional 401(k) treatment can differ from federal; this model leaves deferrals in the Detroit base.
Resident 2.50% · nonresident 2.50%. Columbus withholds 2.5% municipal income tax on qualifying wages earned in the city. Traditional 401(k) deferrals are generally excluded from Ohio municipal qualifying wages, and this model excludes them along with Section 125 amounts. If you live in one Ohio city and work in another, a credit usually prevents full double taxation. This estimate applies only the city you select.
Resident 2.50% · nonresident 2.50%. Cleveland's municipal income tax rate is 2.5%. Same qualifying-wage and one-city credit limits as the Columbus model.
Resident 3.20% · nonresident 2.25%. Montgomery County's 2026 local income tax rate is 3.20% of Maryland taxable net income. Every Maryland county plus Baltimore City levies a local rate; only Montgomery County and Baltimore City are built as named jurisdictions. Other counties can be entered with the custom percent. The nonresident switch uses 2.25%, the rate Maryland uses for many nonresident withholding situations, and is a simplification.
Resident 3.20% · nonresident 2.25%. Baltimore City's 2026 local rate is 3.20% of Maryland taxable net income. Nonresident switch uses the 2.25% simplification described on the Montgomery County record.
Resident 2.02% · nonresident 2.02%. Marion County (Indianapolis) is modeled at 2.02%, the certified local income tax rate on the Indiana DOR county chart for 2025 and the rate carried in 2026 references. Indiana can reset county rates for January 1. Confirm the current LIT chart. County of residence on January 1 controls for residents; nonresidents are taxed on the employment county. This estimate uses 2.02% for both switches and does not load the other 91 counties — use the custom percent for those.
A Portland resident inside both Metro and Multnomah County is modeled with two taxes on Oregon taxable income: 1% Metro supportive housing services above $125,000 single / $200,000 joint, plus Multnomah Preschool for All at 1.5% above those same thresholds and another 1.5% above $250,000 single / $400,000 joint. The dollar thresholds are the commonly published figures and may be inflation-indexed by ordinance. These taxes are filed with the Oregon return; not every employer withholds them. Someone in Washington County Metro but outside Multnomah would owe only the Metro layer — this combined jurisdiction is the Portland-in-Multnomah case.
Pennsylvania has thousands of earned-income tax rates. Ohio has hundreds of cities. Indiana has a local rate in every county, and only Marion County is named. Maryland has a rate in every county; Montgomery County and Baltimore City are named. For the rest, use the custom percent under Local details. The District of Columbia is the income tax itself, not an extra city layer.
Adding a city later is a record in data/local-2026.json plus, if you want a page, an object in src/content/locations.mjs.