Dayton City Income Tax, Explained: Rate, Who Pays, Filing and Nearby Cities

Updated November 10, 2026

Dayton taxes the income its residents earn and the income nonresidents earn working inside the city. Here is the rate, who has to file, when it’s due, what happens when you work from home or in another city, and the income tax rate in each nearby city, each line linked to the city’s own page or Ohio law.

This is general information, not tax advice. For your own return, call Dayton’s income tax customer service at 937-333-3500 (option 2), the tax office of the city where you live or work, or a tax preparer.

1. The rate, and who owes it

• Dayton’s city income tax rate is 2.5%. (source)
• Dayton’s 2.5% is 2.25% under Ordinance 31288-14 plus 0.25% under Ordinance 32072-23, effective Jan. 1, 2025, which continues the 0.25% levied from 2017 through 2024 under Ordinance 31500-16. (source)
• It applies to salaries, wages, commissions, business income, rental income and other pay earned by Dayton residents, and by nonresidents for work done inside Dayton city limits. (source)
• Employers located or doing business in Dayton withhold it from employees’ qualifying wages. (source)
• Lottery, gambling and sports winnings and prizes are taxed too: for residents wherever they’re won, and for nonresidents from events in Dayton. (source)
• If you lived in Dayton for part of the year, you pro-rate your wages by the time you lived there. (source)

2. Living in Dayton and working somewhere else

• Dayton residents who pay income tax to another city get a credit of up to 2.5%. (source)
• The credit can’t exceed the tax actually due to the other city on the same income, and you include a copy of the return you filed there. (source)

3. What’s taxed and what isn’t

• Not taxed: interest and dividends, welfare and Social Security benefits, qualified pensions, state unemployment, workers’ compensation, capital gains and active-duty military pay, among others. (source)
• Earnings of people under 18 aren’t taxed. (source)

4. Filing and paying

• You file a Dayton return if you had income subject to the tax and the full tax wasn’t withheld. Businesses that work in Dayton file whether or not they made a profit. (source)
• Returns are due April 15 for calendar-year filers, moved as needed for weekends and Emancipation Day, and any tax due is paid with the return. (source)
• Returns for tax year 2026 are due Thursday, April 15, 2027, under that rule. (source)
• An extension gives you more time to file, not to pay: you pay an estimate of the tax with the request (Form D1-X) and attach a copy of your federal extension. (source)
• Penalties and interest are charged when a payment arrives after the due date. (source)
• If your employers withhold all your Dayton tax, you don’t need to pay estimated tax unless you have other Dayton-taxable income. (source)
• Dayton has an online tax preparation tool at cityofdaytontax.com, and you can pay by card online at daytonohio.gov/paytax or by phone at 937-333-3500. (source)
• Mail a return with a payment to City of Dayton, P.O. Box 643700, Cincinnati, OH 45264-3700. Mail a return with no balance due, or a refund request, to City of Dayton, P.O. Box 1830, Westerville, OH 43086-1830. (source)
• A secure dropbox on the west side of City Hall, on Third Street, takes tax documents around the clock. (source)

5. Working from home or in more than one city

• An employer generally doesn’t have to withhold a city’s tax for an employee who works there 20 or fewer days in a year, unless that city is the employee’s principal place of work. (source)
• Your principal place of work is the employer’s fixed location where you’re required to report on a regular and ordinary basis. An employee’s home isn’t counted as a worksite location. (source)
• If your employer withheld Dayton tax in error only because you neither live nor work in Dayton, ask for a refund on Form AS-22. (source)
• Refund requests are due within three years after the return was due or paid, whichever is later. (source)

6. Free help

• Help for individuals is available at City Hall, 101 W. Third St.; appointments are encouraged, online or at 937-333-3500. (source)
• Dayton income tax customer service: 937-333-3500, option 2; email taxquestions@daytonohio.gov. (source)
• The city’s tax office prepares returns for households earning less than $35,000. (source)
• Through the city’s Earned Income Tax Credit program, IRS-trained volunteers prepare and file returns free for taxpayers earning up to $69,000. (source)

7. Income tax in nearby cities

Each city sets its own rate and its own credit for residents who pay tax to the city where they work. Some collect the tax themselves; others use the Regional Income Tax Agency (RITA) or the Central Collection Agency (CCA).

Tap a column to sort. “Resident credit” is the credit a city gives its residents for income tax paid to the city where they work: “up to 2%” means full credit for that tax, up to 2% of the income; “50%, up to 1.5%” means half of it, up to 1.5%. RITA is the Regional Income Tax Agency, CCA the Central Collection Agency.

Montgomery County

• Kettering. Kettering: 2.25%. (source) Kettering income tax office: (937) 296-2502. (source)
• Huber Heights. Huber Heights: 2.25%. (source) Residents get credit for tax paid to other cities, limited to 2.25% of the income taxed there. (source) Huber Heights income tax: (937) 237-2976. (source)
• Centerville. Centerville: 2.25%. (source) Residents get credit up to 2.25% on wages taxed in another city. (source) Centerville income tax: 937-433-7151. (source)
• Miamisburg. Miamisburg: 2.25%. (source) Residents get full credit, up to 2.25%, for tax paid to other cities on the same income. (source) Miamisburg income tax: (937) 847-6462. (source)
• Riverside. Riverside: 2.5%, with a credit limit of 2.5% for tax paid elsewhere. (source) Riverside’s tax is collected by the Central Collection Agency (CCA). (source) Riverside Finance Department: 937-233-1801, option 5. (source)
• Trotwood. Trotwood: 2.75%. (source) Trotwood income tax: 937-837-3415. (source)
• Vandalia and Brookville. Vandalia and Brookville: 2% each; the City of Vandalia’s tax office handles both. (source) Residents get credit for tax paid to another city, up to 2% of the income earned there. (source) Vandalia income tax: 937-415-2240. (source)
• Englewood. Englewood: 1.75%. (source) Englewood income tax: 937-836-5106, option 4. (source)
• Moraine. Moraine: 2.5%. (source) Moraine income tax: 937-535-1026. (source)
• Clayton. Clayton: 2.5% for people who live and work in Clayton. (source) Residents who work outside the city get a 100% resident tax reduction. (source) Clayton’s tax is collected by the Central Collection Agency (CCA), (216) 664-2070. (source)
• Union. Union: 1.5%. (source) Union’s tax is collected by the Central Collection Agency (CCA). (source)
• Oakwood. Oakwood: 2.5%. (source) Residents get a 90% credit for tax paid to other cities on the same income. (source) Oakwood income tax: (937) 298-0531. (source)
• New Lebanon. New Lebanon: 1%. Residents get no credit for tax paid to another city. Collected by RITA. (source)

Greene County

• Beavercreek. Beavercreek has no city income tax, for residents or businesses. (source)
• Bellbrook. Bellbrook doesn’t levy a local income tax. (source)
• Fairborn. Fairborn: 2%. Residents get credit for 100% of tax paid to another city, up to 2%. Collected by RITA. (source)
• Xenia. Xenia: 2.25%. Residents get credit for 100% of tax paid to another city, up to 1.5%. Collected by RITA. (source)
• Yellow Springs. Yellow Springs: 1.5%. Residents get credit for 50% of tax paid to another city, up to 1.5%. Collected by RITA. (source)
• Cedarville. Cedarville: 1.25%. Residents get credit for 100% of tax paid to another city, up to 1.25%. Collected by RITA. (source)

Miami County

• Troy. Troy: 1.75%. (source) If you work in a city with a rate below 1.75%, you owe Troy the difference. (source) Troy income tax: 937-339-3861. (source)
• Tipp City. Tipp City: 1.5%, with 1.5% credit for income tax paid to another city. (source)
• Piqua. Piqua: 2%. Residents get credit for 100% of tax paid to another city, up to 2%. Collected by RITA. (source)

Warren County

• Springboro. Springboro: 1.5%, per the city’s individual return. (source) Springboro tax department: 937-748-9701. (source)
• Lebanon. Lebanon: 1.5%. (source) Residents get a work-city credit of up to 1% of income taxed by the city where they work. (source) Lebanon income tax: (513) 933-7205. (source)
• Mason. Mason: a combined rate of 1.12%. (source) The credit for tax paid to other cities, plus Mason’s Resident Homeowner Credit, is limited to 1.12%. (source)
• Franklin. Franklin: 2%. (source) Residents get credit up to 2% for tax paid to other cities. (source) Franklin income tax: 937-986-1035. (source)
• Carlisle. Carlisle: 1.5%. (source) Residents get credit of up to 1.5% for wages taxed in another city. (source) Carlisle tax clerk: 937-746-0555, ext. 208. (source)
• Waynesville. Waynesville: 0.75%. Residents get no credit for tax paid to another city. Collected by RITA. (source)

Clark County

• Springfield. Springfield: 2.4%. Residents get credit for 50% of tax paid to another city, up to 2.4%. Collected by RITA. (source)

Darke County

• Greenville. Greenville: 1.5%. (source) Residents get credit for tax paid to another Ohio city or village up to 1.5%. (source) Greenville income tax: 937-548-5747. (source)

Preble County

• Eaton. Eaton: 1.5%. Residents get credit for 100% of tax paid to another city, up to 1.5%. Collected by RITA. (source)

Butler County

• Hamilton. Hamilton: 2%. Residents get credit for 100% of tax paid to another city, up to 2%. Collected by RITA. (source)
• Middletown. Middletown: 2%. (source) Middletown tax office: 513-425-7862. (source)

Frequently asked questions

What is Dayton’s city income tax rate?

2.5%: 2.25% under Ordinance 31288-14 plus 0.25% under Ordinance 32072-23, in effect since Jan. 1, 2025.

Do I pay Dayton income tax if I live outside Dayton?

If you work inside Dayton city limits, yes: Dayton taxes nonresidents on work done inside the city, and employers there withhold it from qualifying wages. Your own city may then give you a credit for it.

Do I pay Dayton tax if I live in Dayton but work in another city?

Dayton taxes residents’ income wherever it’s earned, but gives a credit of up to 2.5% for income tax paid to the other city, no more than the tax actually due there on the same income.

I work from home outside Dayton. Do I owe Dayton tax?

Dayton taxes nonresidents only on work done inside the city. If your employer withheld Dayton tax in error only because you neither live nor work in Dayton, you can ask for a refund on Form AS-22.

When is the Dayton city tax return due?

April 15 for calendar-year filers, moved as needed for weekends and Emancipation Day: for tax year 2026, Thursday, April 15, 2027. Any tax due is paid with the return.

How much Dayton income tax will I pay on my salary?

If you live and work in Dayton, 2.5% of your taxable pay: $1,500 on a $60,000 salary. If you live or work somewhere else, the calculator at the top of this page adds up the tax where you work and what your home city owes after its credit.

Does an extension give me more time to pay?

No. An extension is for filing the return, not for paying the tax, so you pay an estimate with the request.

Do I have to file a Dayton return if my employer withheld the tax?

Dayton requires a return when you had income subject to the tax and the full tax wasn’t withheld, so other Dayton-taxable income, or a job that didn’t withhold Dayton tax, means filing.

Every statement on this page comes from the source linked beside it: the Ohio Revised Code or the official page named, rechecked each week; last checked November 10, 2026.