Finance Maxxing
State & Local Taxes
Local Income Tax
City or county income taxes in addition to state tax.
Some cities and counties impose their own income tax on top of state tax.
Notable Local Income Taxes
| Locality | Rate | Type |
|---|---|---|
| New York City | 3.078%–3.876% | Progressive brackets |
| Yonkers (resident) | 16.75% of NY state tax | Surcharge on state tax |
| Philadelphia | 3.75% (resident) | Flat rate |
| Detroit | 2.4% (resident) | Flat rate |
| Pittsburgh | 3% | Flat rate |
| Portland, OR | 1.0% SHS + 0.75% PFA | Two separate taxes |
| San Francisco | 0.38% | Payroll expense tax |
| Newark, NJ | 1% | Flat rate on earned income |
| Wilmington, DE | 1.25% | Flat rate |
Key Points
- Local taxes are included in the SALT deduction (if itemizing)
- Some localities tax residents differently from non-resident workers
- Yonkers uses a unique surcharge model (percentage of state tax liability)
- Ohio has hundreds of municipalities with local income taxes
- Pennsylvania allows credit for local taxes paid to avoid double taxation
The app shows local tax impact for all supported municipalities. Check your state's detail page for available localities.