Middletown income tax
Middletown levies 2% and credits 100% of the tax you pay to the city you work in, computed on at most 2% of wages.
| Rate | 2% |
|---|---|
| Credit factorshare of the work city's tax credited | 100% |
| Credit limitcap on wages the credit is computed against | 2% |
What a Middletown resident owes on $60,000
The work city withholds; Middletown 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 Middletown |
|---|---|---|---|
| Columbus2.5% | $1,500 | $1,200 | $0 |
| Cleveland2.5% | $1,500 | $1,200 | $0 |
| Findlay1% | $600 | $600 | $600 |
- Rate verified. Credit limit inferred from a stamped-over PDF rather than read verbatim -- the resident credit is disclosed rather than computed.
Source: City of Middletown — 2025 Personal Form and MW-1/MW-3 instructions, read 2026-08-22. School district income tax and JEDD/JEDZ levies are separate and are not modelled here.
Middletown income tax: common questions
What is the income tax rate in Middletown, Ohio?
2% on wages for 2026. Your employer withholds for the city you WORK in, so if you work elsewhere in Ohio you may owe Middletown a residual at filing time rather than nothing.
Does Middletown credit tax I paid to the city I work in?
Partly, and the two parameters matter separately. Middletown credits 100% of the tax paid to the work city, and computes that credit against at most 2% of your wages. Both have to be applied: the credit is 100% of the LESSER of what the work city took and 2% of wages.
Why do I owe Middletown money at filing time?
Because Ohio employers withhold for the WORK city, not the home city — ORC 718.03(A)(1). If Middletown's rate exceeds what its credit absorbs, the difference is owed directly to Middletown and is usually not withheld from any paycheck. That residual is what catches people out.