Why only 38 places
Thousands of US jurisdictions levy a local income tax — Ohio and Pennsylvania alone account for most of them. The ones with a page here are the ones whose rate has been read from the jurisdiction’s own published source and dated. A locality whose rate could not be traced back is left out rather than estimated, because a local rate guessed within half a percent is worse than no figure at all: it looks authoritative and it is wrong.
Rates were reviewed through 2026-08-09. Ohio and Kentucky have enough modelled jurisdictions to warrant their own families — Ohio municipal tax and Kentucky occupational tax — and are not repeated below.