City Tax Guides — Local Income Taxes
The state layer is only half the picture. A handful of big U.S. cities add a local income or wage tax on top of state tax — New York City, Philadelphia and Washington, D.C. — while San Francisco, Los Angeles, Chicago and Boston do not. Every rate below was verified 2026-08-21 against official city and state sources.
Bottom line
Of the 7 largest U.S. metros profiled here, only New York City (resident income tax, 3.078%–3.876%) and Philadelphia (wage tax, 3.735%–3.74% resident in 2026) add a true city income tax on top of state tax. Washington, D.C. taxes income too, but its 4%–10.75% schedule IS the local tax, because the city is the state. San Francisco, Los Angeles, Chicago and Boston have no city income tax at all.
The 7 major metros
Yes — New York City is the only major U.S. city with its own progressive resident personal income tax. For 2025, resident rates run from 3.0…
Yes — Philadelphia levies the largest municipal wage tax in the U.S. In 2026 the resident rate is 3.735%–3.74% and the nonresident rate is 3…
Unusual case: Washington, D.C. has no separate "local" tax — the DC income tax IS the city’s income tax, because the city is the state. It i…
No — San Francisco does not levy a personal income tax on residents or on wages earned in the city. California law bars cities from income t…
No — Los Angeles does not impose a city income tax. No California city currently taxes residents’ or workers’ income. LA instead levies a bu…
No — Chicago has no city income tax. The Illinois Constitution (Art. VII §6(e)) forbids home-rule municipalities from taxing income unless t…
No — Boston has no city income tax. The Massachusetts Home Rule Amendment (Article 89, §7) bars cities and towns from levying taxes without …
Other U.S. cities with local income / wage taxes (10)
Local income taxes are concentrated in a handful of states (PA, OH, MO, MI, MD, AL, DE, KY, IN). Rates below were verified 2026-08-21; where a rate is shown for 2026 it was confirmed, otherwise the verified year and source are stated.
| City | Tax type | Rate |
|---|---|---|
| Baltimore | County/city "piggyback" income tax | 3.20% of MD taxable income |
| Detroit | City income tax | 2.4% resident1.2% nonresident |
| St. Louis | City earnings tax | 1.0% |
| Kansas City | City earnings tax | 1.0% |
| Cleveland | Municipal income tax | 2.5% |
| Cincinnati | Municipal income tax | 1.8% |
| Columbus | Municipal income tax | 2.5% |
| Wilmington | Wage tax | 1.25% |
| Birmingham | Occupational license tax | 1.0% of gross wages |
| Denver | Occupational privilege tax ("head tax") | $5.75/mo employee + $4.00/mo employer |
Frequently asked questions
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
- City of Philadelphia Dept. of Revenue — Wage Tax (employers), rate history & current rates — Philadelphia Department of Revenue
- DC Office of Tax and Revenue — DC Individual and Fiduciary Income Tax Rates — DC Office of Tax and Revenue
- SF Office of the Controller — Gross Receipts Tax / Payroll Expense Tax history (Prop E, F, M) — City and County of San Francisco Office of the Controller
- City of Los Angeles Office of Finance — business taxes (no city income tax) — City of Los Angeles Office of Finance
- Illinois Constitution, Article VII §6(e) — home rule units may not tax income without legislative authorization — Illinois General Assembly
- Massachusetts Dept. of Revenue — tax rates & local option taxes (cities cannot tax income) — Massachusetts Department of Revenue
- New York State Dept. of Taxation & Finance — personal income tax rates & NYC tax rate schedule — New York State Department of Taxation and Finance