Open data

Published datasets

Every figure this site computes comes from a primary source with the date it was read. These are the files behind that work, published in full so anyone can check, reuse, or build on them.

Free to reproduce, including commercially, with attribution and a link back to the dataset page.

2026 local income tax rates — 3,508 jurisdictions

Local income tax rates by jurisdiction, as used by paycheckbase.com. Generated from each state's own register or equivalent primary source. Each state’s rates were read from that state’s own register or equivalent primary source, on the date recorded against it below.

StateJurisdictionsSource readFile
Pennsylvania2,5422026-08-17pennsylvania.json
Ohio6632026-08-17ohio.json
Kentucky1672026-08-17kentucky.json
Indiana922026-08-17indiana.json
Michigan242026-08-19michigan.json
Maryland202026-08-17maryland.json

How the files are shaped

entries is an array of [slug, label, rate] where rate is a fraction of the basis, plus an optional fourth element {wageBaseCents} or {maximumTaxCents} where the jurisdiction caps the tax.

/data/v1/index.json

The manifest names every state file, its jurisdiction count, the source each was read from and the date it was verified.

Before you sum anything

A rate here is the one the named jurisdiction levies. Several states stack — a city, its county and a school board can each levy on the same wages — so summing the correct set is the caller's problem, not this file's.

Fetching these from a script

The CSV and JSON study files are mirrored in a public Git repository, and that mirror is the right route for anything without a browser fingerprint. The copies served from this origin sit behind a CDN that turns away most HTTP clients — a pandas.read_csv against a paycheckbase.com path will usually be refused, where the mirror serves everyone.

Open-data repository

The locality files above are not yet in that mirror, so a script reading them has to take the origin path and may be refused. Ask if you need them mirrored and they will be added.

Citing this work

Free to reproduce, including commercially, with attribution and a link back. A pre-written attribution line sits on each dataset page.

Corrections are published rather than quietly patched — see the corrections log for what has changed and when, and the methodology note for how the figures are computed.