Tax Rates
| Municipality | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Burton | Yes | 1.00% | 50% | 0.50% |
| Burton Vil / Twp JEDD** | Yes | 1.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cle/Warr Hts Tremco** | Yes | 2.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dalton | Yes | 1.50% | 100% | 1.50% |
| Edon | Yes | 1.75% | 100% | 1.75% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Paulding | Yes | 1.00% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Pitsburg | Yes | 1.00% | 0% | 0.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 2.50% | 100% | 2.50% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| Somerset | Yes | 1.00% | 0% | 0% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Union | Yes | 1.50% | 100% | 1.50% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
| Municipality | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Burton | Yes | 1.00% | 50% | 0.50% |
| Burton Vil / Twp JEDD** | Yes | 1.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cle/Warr Hts Tremco** | Yes | 2.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dalton | Yes | 1.50% | 100% | 1.50% |
| Edon | Yes | 1.75% | 100% | 1.75% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Paulding | Yes | 1.10% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Pitsburg | Yes | 1.00% | 0% | 0.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 2.50% | 100% | 2.50% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| Somerset | Yes | 1.00% | 0% | 0% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Union | Yes | 1.50% | 100% | 1.50% |
| Waynesfield | Yes | 1.00% | 100% | 1.00% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
| Municipality | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Burton | Yes | 1.00% | 50% | 0.50% |
| Burton Vil / Twp JEDD** | Yes | 1.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cle/Warr Hts Tremco** | Yes | 2.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dalton | Yes | 1.00% | 100% | 1.00% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Paulding | Yes | 1.10% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Pitsburg | Yes | 1.00% | 0% | 0.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 2.50% | 100% | 2.50% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| Somerset | Yes | 1.00% | 0% | 0% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Union | Yes | 1.50% | 100% | 1.50% |
| Waynesfield | Yes | 1.00% | 100% | 1.00% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
| Municipality | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Burton | Yes | 1.00% | 50% | 0.50% |
| Burton Vil / Twp JEDD** | Yes | 1.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cle/Warr Hts Tremco** | Yes | 2.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dalton | Yes | 1.00% | 100% | 1.00% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Paulding | Yes | 1.10% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Pitsburg | Yes | 1.00% | 0% | 0.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 2.50% | 100% | 2.50% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Rushsylvania | Yes | 1.00% | 0% | 0% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Union | Yes | 1.50% | 100% | 1.50% |
| Waynesfield | Yes | 1.00% | 100% | 1.00% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
| Municipality | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Burton | Yes | 1.00% | 50% | 0.50% |
| Butler Co Annex** | Yes | 2.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dalton | Yes | 1.00% | 100% | 1.00% |
| Dresden | Yes | 1.00% | 50% | 0.50% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Hamilton | Yes | 2.00% | 100% | 2.00% |
| Hamilton-Fairfield JEDD I** | Yes | 2.00% | -- | -- |
| Hamilton-Fairfield JEDD II** | Yes | 2.00% | -- | -- |
| Hamilton-Fairfield JEDD III** | Yes | 2.00% | -- | -- |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Paulding | Yes | 1.10% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 1.50% | 100% | 0.75% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Rushsylvania | Yes | 1.00% | 0% | 0% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Union | Yes | 1.50% | 100% | 1.50% |
| Waynesfield | Yes | 1.00% | 100% | 1.00% |
| West Alexandria | Yes | 1.00% | * | 0.50% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
| Municipality | Must File | Tax Rate | Tax Credit | Credit Limit |
|---|---|---|---|---|
| Ada | Yes | 1.65% | 100% | 1.65% |
| Alger | Yes | 1.00% | 100% | 1.00% |
| Barberton | Yes | 2.25% | 100% | 2.25% |
| Bratenahl | Yes | 2.00% | 50% | 1.00% |
| Burton | Yes | 1.00% | 50% | 0.50% |
| Butler Co Annex** | Yes | 2.00% | -- | -- |
| Clayton | Yes | 1.50% | 50% | 0.75% |
| Clayton / Clayton Twp JEDD** | Yes | 1.50% | -- | -- |
| Cleveland | Yes | 2.50% | 100% | 2.50% |
| Dresden | Yes | 1.00% | 50% | 0.50% |
| Elida | Yes | 0.75% | 0% | 0% |
| Emerald Park** | Yes | 2.50% | -- | -- |
| Frazeysburg | Yes | 1.00% | 100% | 1.00% |
| Gates Mills | Yes | 1.00% | 50% | 0.50% |
| Gateway Or Other Specific Company** | Yes | 2.50% | -- | -- |
| Geneva-on-the-Lake | Yes | 1.50% | * | 1.00% |
| Germantown | Yes | 1.50% | 60% | 0.90% |
| Grand Rapids | Yes | 1.00% | 50% | 0.50% |
| Grand River | Yes | 2.00% | 100% | 2.00% |
| Hamilton | Yes | 2.00% | 100% | 2.00% |
| Hamilton-Fairfield JEDD I** | Yes | 2.00% | -- | -- |
| Hamilton-Fairfield JEDD II** | Yes | 2.00% | -- | -- |
| Hamilton-Fairfield JEDD III** | Yes | 2.00% | -- | -- |
| Highland Hills | Yes | 2.50% | 100% | 2.50% |
| Highland Hills JEDZ ** , *** | Yes | 2.50% | -- | -- |
| Ix Center** | Yes | 2.50% | -- | -- |
| Linndale | Yes | 2.00% | 100% | 2.00% |
| Marble Cliff | Yes | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | Yes | 2.00% | 100% | 2.00% |
| Montpelier | Yes | 1.60% | 100% | 1.60% |
| Munroe Falls | Yes | 2.25% | 100% | 2.25% |
| New Carlisle | Yes | 1.50% | 0% | 0% |
| New Madison | Yes | 1.00% | 100% | 1.00% |
| New Miami | Yes | 1.75% | 100% | 1.75% |
| New Paris | Yes | 1.00% | * | 0.50% |
| North Baltimore | Yes | 1.00% | 0% | 0% |
| North Baltimore / Henry Township JEDD** | Yes | 1.00% | -- | -- |
| North Perry Village | Yes | 1.00% | 100% | 1.00% |
| North Randall | Yes | 2.75% | 100% | 2.75% |
| Norton | Yes | 2.00% | * | 1.50% |
| Oakwood (Paulding County) | Yes | 1.00% | 100% | 1.00% |
| Obetz | No | 2.50% | 100% | 2.50% |
| Orwell | Yes | 1.50% | 100% | 1.50% |
| Parma Heights | Yes | 3.00% | * | 2.00% |
| Paulding | Yes | 1.00% | 0% | 0% |
| Paulding (Effective 7/1/20) | Yes | 1.10% | 0% | 0% |
| Phillipsburg | Yes | 1.50% | * | 1.00% |
| Prairie Obetz JEDZ** | Yes | 2.50% | -- | -- |
| Riverside | Yes | 1.50% | 100% | 0.75% |
| Rock Creek | Yes | 1.00% | 100% | 1.00% |
| Rushsylvania | Yes | 1.00% | 0% | 0% |
| Russells Point | Yes | 1.00% | 0% | 0% |
| Seville | Yes | 1.00% | 0% | 0% |
| Shaker Square** | Yes | 2.50% | -- | -- |
| Shreve | Yes | 1.00% | * | 0.50% |
| South Russell | Yes | 1.25% | 75% | 0.94% |
| Timberlake | Yes | 1.00% | 50% | 0.50% |
| Union | Yes | 1.50% | 100% | 1.50% |
| Warrensville Heights | Yes | 2.60% | 50% | 1.30% |
| Warrensville Hts JEDZ** | Yes | 2.60% | -- | -- |
| Waynesfield | Yes | 1.00% | 100% | 1.00% |
| West Alexandria | Yes | 1.00% | * | 0.50% |
| West Milton | Yes | 1.50% | 0% | 0% |
* When work is outside resident city, the residence tax credit is limited to a maximum of the credit limit percent listed.
** These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Compliance Department at (216) 664-2070.
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.