North College Hill to Cincinnati
Ohio municipal income tax, Chapter 718 framework · credit set by North College Hill ordinance · tax year 2026
Work city takes
1.8%
Cincinnati, on income earned there
Home city charges
1.5%
North College Hill, residents
Credit back
$0
nothing is credited
Cost of the commute
$1,080
a year, above working at home
What it costs you
no creditNorth College Hill credits nothing for tax paid to Cincinnati, so both bills stand in full. Solid is what you pay; the faded part of the North College Hill 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
- Most Ohio cities soften this. North College Hill does not. It charges residents about 1.5% whether or not another city has already taken a share of the same pay. Cincinnati takes about 1.8% first, and none of it comes back. The year's local tax works out at $1,980.
- The run from North College Hill is one of 20 recorded commutes into Cincinnati, and it comes 10 by the number of workers on it, about 1,345. Every one of those routes meets the same rate in Cincinnati. What separates them is what each home city gives back.
- Neither municipality yields on this pairing. Cincinnati taxes income earned inside its boundaries at about 1.8%, and North College Hill taxes its residents' income wherever it is earned at about 1.5%. North College Hill allows no credit for tax paid to another municipality, so both liabilities stand undiminished — $1,080 to the workplace and $900 to the residence, $1,980 together at the reference salary. Ohio's uniform framework for municipal income tax standardizes administration across the state but leaves the credit itself to local ordinance, which is why it can be set at nothing at all.
- Cincinnati is a major regional workplace, drawing recorded flows from 20 separate origins in this dataset. The route from North College Hill ranks 10 among them by worker count, at roughly 1,345. Rank is not a proxy for tax outcome: every origin faces the same Cincinnati rate, and what differs between them is the home municipality's credit, so a smaller route can carry a considerably worse result than a larger one.
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
| Cincinnati takes, on income earned there | $1,080 |
|---|---|
| North College Hill charges residents | $900 |
| Less the credit North College Hill gives back | $0 |
| Total local tax | $1,980 |
| If you also lived in Cincinnati | $900 |
| Difference | $1,080 |
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 Cincinnati and North College Hill charge you. North College Hill may then hand back what Cincinnati took, or part of it, or none of it. Everything on this page turns on which of those it does.
- These figures rest on a local rule, not a state one. North College Hill decides how much credit to give for tax already paid to Cincinnati. It is worth confirming the current position with the city or its collection agency, because this is the part most likely to have changed.
- Watch for one more local tax. School district income tax is separate from what North College Hill and Cincinnati charge, and plenty of Ohio districts levy it. Working elsewhere makes no difference to it, and no credit offsets it.
- One tax is on this page and it is the city one. State tax, federal tax and Social Security all still come out of your pay. None of them change when you cross the line between North College Hill and Cincinnati. That is exactly why they are left out.
- Sixty thousand a year is the assumption behind the dollars. It is stated rather than measured. No wage figure exists for a place the size of North College Hill. The percentages are the durable part of this page, and they do not shift with what you earn in Cincinnati.
- 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. Cincinnati taxes what is earned within its boundaries, North College Hill taxes its residents on everything, and North College Hill then credits some, all or none of what Cincinnati collected. The credit is the entire mechanism, and it is set by North College Hill rather than by the state.
- The credit rule modeled here is North College Hill's own, adopted by ordinance and amendable by North College Hill 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 North College Hill can therefore change every figure on this page without anything altering in Cincinnati 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 Cincinnati, and no municipal credit applies to it. A resident of North College Hill 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 North College Hill and Cincinnati, 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 North College Hill to Cincinnati 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?
You are taxed by both, then given credit for one. Working in Cincinnati costs about 1.8%; living in North College Hill costs about 1.5%, reduced by whatever share of the work tax the home city recognizes.
What does crossing this boundary actually cost me?
$1,080 a year more than if you worked where you live. It is not a commuting charge and it buys you nothing — it is what falls out of two jurisdictions both having a claim and only one of them yielding.
Why does my home town not credit the whole of what the other one took?
Full credit would mean North College Hill collecting nothing from anyone who works out of town. Councils rarely do that, and the shortfall is what a commuter pays.
Is this a common enough commute to be worth modeling?
1,345 workers make it. The pairing comes from federal commuting data rather than from guesswork, and thin routes are excluded rather than estimated.
How does a resident credit allocate liability between two municipalities?
Both jurisdictions assert a claim: Cincinnati on the basis of work location at about 1.8%, North College Hill on residence at about 1.5%. 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 $1,080 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 basis for including this route?
Route volume is 1,345 workers, sourced from Census LODES origin-destination data. Pairs below the publication threshold are excluded rather than imputed, so page existence reflects measured commuting volume.