Marion to Delaware
Ohio municipal income tax, Chapter 718 framework · credit set by Marion ordinance · tax year 2026
Work city takes
1.85%
Delaware, on income earned there
Home city charges
2%
Marion, residents
Credit back
$555
a share of the work tax
Cost of the commute
$555
a year, above working at home
What it costs you
partial creditMarion credits only part of what Delaware takes, so the remainder is taxed twice. Solid is what you pay; the faded part of the Marion bar is the credit it hands back. Municipal income tax only — state, federal and payroll tax apply on top, and an Ohio school district income tax may too.
What this commute actually costs
- Partial credit is the catch in this one. Over a year Delaware withholds $1,110 from your pay. Marion returns $555 of that and keeps the rest of its own claim on you. So the commute is not free. It costs $555 more than staying put would.
- This data records 2 commutes into Delaware, and the one from Marion ranks 2, carrying roughly 626 workers. That is a handful of routes rather than a full map of who works there.
- Marion credits only part of what its residents pay elsewhere. Its ordinance allows about 50% of tax paid to another municipality, and on this pairing that share, rather than the income ceiling, is what limits the relief. Against $1,110 withheld by Delaware, the credit returns $555, leaving Marion to collect the balance of its about 2% resident levy. The workplace accounts for $555; the year's local total is $1,755.
- Delaware records 2 qualifying commuting origins in this dataset, of which Marion ranks 2 by worker count at approximately 626. A workplace of this size draws from a small enough set of origins that the comparison is indicative rather than statistical, and the published floor excludes an unknown tail of smaller flows.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$1,346
- Yours$60,246
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax1.79% | $1,346 |
| Yours80.33% | $60,246 |
The arithmetic, step by step
| Delaware takes, on income earned there | $1,110 |
|---|---|
| Marion charges residents | $1,200 |
| Less the credit Marion gives back | $555 |
| Total local tax | $1,755 |
| If you also lived in Delaware | $1,200 |
| Difference | $555 |
On a reference salary of $60,000 a year. Both rates and the credit ceiling are shares of income, so every figure scales with your own pay.
What this page does not cover
- Do not add the two rates up, and do not assume the bigger one simply wins. Neither is how Ohio works. Both Delaware and Marion charge you. Marion may then hand back what Delaware took, or part of it, or none of it. Everything on this page turns on which of those it does.
- The credit rule on this page belongs to Marion, not to the state. Its council sets it and its council can change it. Nothing needs to happen in Delaware or at the state level for these numbers to move. Check the current rule before you rely on it.
- This page covers city income tax only. Your school district may charge its own on top, and many in Ohio do. That one follows your address in Marion rather than your workplace in Delaware, and it is not credited against anything.
- Do not read this as your whole tax bill. It is the part that answers to the commute between Marion and Delaware. State and federal tax carry on regardless, unchanged by which side of a city line your desk is on.
- The dollar figures rest on one assumed salary, sixty thousand. Double your pay and they double. Halve it and they halve. What stays put is the relationship between what Delaware charges and what Marion gives back, which is the part worth carrying away.
- Two misreadings bracket the correct answer and both are common. Ohio does not simply add the two rates together, which would overstate the charge; nor does it apply only the higher of them, which is Pennsylvania's rule and would understate it wherever the credit is partial. Delaware taxes what is earned within its boundaries, Marion taxes its residents on everything, and Marion then credits some, all or none of what Delaware collected. The credit is the entire mechanism, and it is set by Marion rather than by the state.
- The credit rule modeled here is Marion's own, adopted by ordinance and amendable by Marion alone. Ohio's uniform framework governs definitions, filing and withholding; it does not compel any municipality to credit tax paid to another. A council vote in Marion can therefore change every figure on this page without anything altering in Delaware or in state law, which is a materially different exposure from a rate set by statute.
- Ohio school district income tax is a separate levy from municipal income tax and is excluded from these figures. It is imposed by school district of residence rather than by municipality, it is unaffected by employment in Delaware, and no municipal credit applies to it. A resident of Marion whose school district levies one owes it in addition to everything shown here, which is why the totals on this page are a municipal position rather than a complete local one.
- Only municipal income tax is modeled. Ohio's state income tax, federal income tax and payroll taxes all apply in addition and are invariant to the boundary between Marion and Delaware, which is precisely why they are excluded: isolating the layer that responds to the commute is the point of the comparison. A complete tax position requires adding them; a comparison of the two locations does not.
- Dollar figures are computed against a stated reference salary of sixty thousand rather than a municipal wage average, which no published source provides for Ohio municipalities. Both rates and the credit ceiling are proportional to income, so every figure scales linearly: the Marion to Delaware differential doubles at twice the salary and halves at half of it, and the rate relationship holds at every level. The one caveat is that whether the ceiling binds at all is itself scale-invariant here, because it too is expressed as a share of income rather than as a fixed dollar cap.
Questions people ask
Do I pay local tax twice — once where I work and once where I live?
Two claims, one partly canceled. Delaware takes about 1.85% because you work there, Marion charges about 2% because you live there, and the home city credits some of the first against the second.
What does crossing this boundary actually cost me?
Working across the line costs $555 a year here. The same salary earned in Marion would not carry it.
Why does my home town not credit the whole of what the other one took?
It is a local choice, and a costly one to make generous. Crediting in full would surrender the tax on every resident working outside Marion, so the credit is capped and the remainder lands on you.
Is this commute common enough for the numbers to mean anything?
626 workers make this journey — enough to be published, but not a major corridor. The tax rules do not depend on how many people travel a route, so the figures hold regardless; the count only tells you how typical this pairing is.
How does a resident credit allocate liability between two municipalities?
Both jurisdictions assert a claim: Delaware on the basis of work location at about 1.85%, Marion on residence at about 2%. The residence municipality grants a credit for tax paid to the work municipality, commonly capped as a share of income. Net liability is the residence tax less that credit, floored at zero, plus the work tax.
What is the marginal local tax cost of this commute?
Marginal annual liability attributable to working outside the residence jurisdiction is $555 at the reference salary. This is a tax cost rather than a commuting expense and is not deductible as one. It scales with income and with the rate differential, not with distance traveled.
Why is the residence credit less than the full work-district tax?
Credit rates and ceilings are set by the residence municipality, not by state law. A full credit would forgo residence-based revenue from every outbound commuter, so credits are commonly partial or capped as a share of income. The uncredited remainder is the commuter's marginal cost.
What is the measurement basis for a route of this size?
Route volume is 626 workers per Census LODES, above the publication floor but below the dataset's upper quartile. Liability is determined by jurisdictional rates and residence rules alone; commuter volume has no bearing on it and is reported only as context.