Bowling Green income tax
Bowling Green levies 2.15% and credits 50% of the tax you pay to the city you work in, computed on at most 2.15% of wages.
| Rate | 2.15% |
|---|---|
| Credit factorshare of the work city's tax credited | 50% |
| Credit limitcap on wages the credit is computed against | 2.15% |
What a Bowling Green resident owes on $60,000
The work city withholds; Bowling Green then charges its own rate less the credit. The last column is what is usually not withheld from any paycheck.
| Work city | Withheld there | Credit | Owed to Bowling Green |
|---|---|---|---|
| Columbus2.5% | $1,500 | $645 | $645 |
| Cleveland2.5% | $1,500 | $645 | $645 |
| Findlay1% | $600 | $300 | $990 |
- Rate rose from 2.0% to 2.15% effective 2026-01-01.
- Only 50% of the work city's tax is credited: "a credit limited to 50% times the lesser tax rate between Bowling Green and the city to which the tax was properly paid". The city states the resulting ceiling as 1.075% of wages.
Source: City of Bowling Green — Income Tax Division, read 2026-08-22. School district income tax and JEDD/JEDZ levies are separate and are not modelled here.
Bowling Green income tax: common questions
What is the income tax rate in Bowling Green, Ohio?
2.15% on wages for 2026. Your employer withholds for the city you WORK in, so if you work elsewhere in Ohio you may owe Bowling Green a residual at filing time rather than nothing.
Does Bowling Green credit tax I paid to the city I work in?
Partly, and the two parameters matter separately. Bowling Green credits 50% of the tax paid to the work city, and computes that credit against at most 2.15% of your wages. Both have to be applied: the credit is 50% of the LESSER of what the work city took and 2.15% of wages.
Why do I owe Bowling Green money at filing time?
Because Ohio employers withhold for the WORK city, not the home city — ORC 718.03(A)(1). If Bowling Green's rate exceeds what its credit absorbs, the difference is owed directly to Bowling Green and is usually not withheld from any paycheck. That residual is what catches people out.