Lorain, Ohio city income tax 2026
On $60,000 in Lorain, city income tax is $1,500 a year (2.5% of wages), whether you live there or just work there.
Single filer, $60,000 in wages (Medicare wages: 401(k) contributions are taxed by Ohio cities). Take-home pay after federal, Ohio and Lorain tax: $47,684 a year. A school district income tax, where you live in one, comes on top.
Tax year 2026. Rates checked ; page updated .
Take-home pay per paycheck in Lorain
$1,833.98
$47,684 a year. Total taxes take 20.5% of gross pay, including $1,500 of local tax.
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security | −$143.08 | −$3,720 |
| Medicare | −$33.46 | −$870 |
| State income tax | −$46.40 | −$1,207 |
| Lorain municipal income tax (resident) | −$57.69 | −$1,500 |
| Take-home pay | $1,833.98 | $47,684 |
Joint economic development districts (JEDDs) and the 20-day occasional-entrant rule are not modeled.
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Lorain income tax at a glance
| Item | 2026 |
|---|---|
| Rate (residents and people who work here) | 2.5% |
| In effect since | 2013-01-01 |
| Credit for tax paid to a work city | 100% of tax paid elsewhere, up to 2% of wages |
| Collected by | City tax office |
| County | Lorain County |
| Population (Census, July 2024) | 65,751 |
| Status | Verified |
Tax office note: Rate 2.5% since 1/1/2013. Credit was 100% up to 2.5% before 2017; since 2017 credit for other-city tax limited to 2.0%. Lorain does not accept e-filed returns.
Living in vs working in another city
- Same rate for residents and workers. Lorain taxes residents on all wages and nonresidents on wages earned in Lorain, at 2.5% either way.
- Work somewhere else: you pay the work city, and Lorain credits 100% of that tax, up to 2% of the wages.
- Townships and unincorporated areas have no municipal income tax (joint economic development districts aside).
Worked example, $60,000. Live in Lorain, work in Elyria (2.25%): you pay $1,650 in city tax (Elyria municipal income tax (work city) $1,350; Lorain municipal income tax (resident) $1,500; Lorain credit for tax paid to Elyria -$1,200). Live in Elyria, work in Lorain: you pay $1,500 (Lorain municipal income tax (work city) $1,500; Elyria municipal income tax (resident) $1,350; Elyria credit for tax paid to Lorain -$1,350).
Lorain city tax at other salaries
| Salary | City tax a year | Per biweekly paycheck |
|---|---|---|
| $30,000 | $750 | $28.85 |
| $45,000 | $1,125 | $43.27 |
| $60,000 | $1,500 | $57.69 |
| $80,000 | $2,000 | $76.92 |
| $100,000 | $2,500 | $96.15 |
| $150,000 | $3,750 | $144.23 |
School district income tax around Lorain
School district income tax is paid by residents of the district only, on top of any city tax, and district lines do not follow city lines. Districts based in Lorain County (some also cover neighboring counties); check your address with the state's Finder.
| School district | Rate | Taxed on | Tax on $60,000 wages | Status |
|---|---|---|---|---|
| Oberlin CSD (SD 4712) | 2% | Traditional (Ohio income after exemptions) | $1,157 | Single official source |
| Wellington EVSD (SD 4715) | 1% | Traditional (Ohio income after exemptions) | $578.50 | Single official source |
Single filer with $60,000 in wages: the traditional base is Ohio income after personal exemptions, the earned-income base is wages. All school district rates come from a single publisher, the Ohio Department of Taxation (there is no independent list).
Cities and villages near Lorain
| Place | Distance | Rate | Credit | Tax on $60,000 |
|---|---|---|---|---|
| Amherst | 4 mi | 1.5% | Not published | $900 |
| Sheffield | 5 mi | 2% | 100% of tax paid elsewhere, up to 2% of wages | $1,200 |
| Sheffield Lake | 5 mi | 2% | 50% of tax paid elsewhere, up to 1% of wages | $1,200 |
| Elyria | 6 mi | 2.25% | 100% of tax paid elsewhere, up to 2.25% of wages | $1,350 |
| South Amherst | 7 mi | 1% | 100% of tax paid elsewhere, up to 0.1% of wages | $600 |
| Vermilion | 7 mi | 1.5% | 100% of tax paid elsewhere, up to 1% of wages | $900 |
| North Ridgeville | 9 mi | 1% | 10% of tax paid elsewhere, up to 1% of wages | $600 |
| Avon | 9 mi | 1.95% | 100% of tax paid elsewhere, up to 1.7% of wages | $1,170 |
| Avon Lake | 9 mi | 1.5% | 100% of tax paid elsewhere, up to 1.5% of wages | $900 |
| Oberlin | 11 mi | 2.5% | 100% of tax paid elsewhere, up to 2.5% of wages | $1,500 |
Sources and verification
- Ohio Department of Taxation, The Finder: municipal and school district rate tables
- Second source: City of Lorain (City of Lorain - Treasurer / Income Tax)
Population and county: U.S. Census Bureau Vintage 2024 estimates and 2024 Gazetteer (source).
Rates as of rates in effect during calendar 2026 (ODT effective-date ranges); checked . "Verified" means a second, independent publisher shows the same rate; "single official source" means only the official register lists it so far, so confirm with the tax collector before relying on it. See how local rates are checked.