Adair County’s Occupational Tax was originally supposed to be eliminated as of 01/01/2026 but Adair County extended the occupational tax through 12/31/2027. The rate of 0.50% remains unchanged. GPTCI-82020 https://adaircounty.ky.gov/departments/Pages/Occupational-Tax.aspx | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Kentucky - Marion City increased the employee occupational tax rate from 0.75% to 1.50% , effective July 1, 2025. GPTCI-81279 Kentucky - Bardwell City, KY increased the employee occupational tax rate from 0.50% to 1%, effective July 1, 2025. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ohio – Cheviot City has published their 2026 earnings cap changes for multiple JEDDs, effective January 1, 2025. GPTCI-81178
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Kentucky – Highland Heights City, KY increased the employee occupational tax rate from 1.00% to 1.50% and Annual Wage Cap change from $176,100.00 to $184,500.00, effective January 1, 2026. GPTCI-81112 https://campbellcountyky.gov/division/blocks.php?structureid=49 Kentucky – Ashland City, KY increased the employee occupational tax rate from 2.00% to 2.375%, effective January 1, 2026. GPTCI-81112 https://www.ashlandky.gov/business/business_licenses/occupational_license_fee.php Kentucky - Simpson County increased the employee occupational tax rate from 1% to 1.25%, effective January 1, 2026. GPTCI-81112 https://simpsoncountyky.gov/occupational-tax-administration/
https://boonecountyky.org/docs/OL/2026/General/0207%20Tax%20Rate%20for%202026.p
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Ohio – Multiple local tax rate and credit limit changes [Effective January 1, 2026]Ohio – The following Ohio locals have a tax rate, tax credit rate and/or a credit limit change effective January 1, 2026. GPTCI-81110
North Canton City https://www.ritaohio.com/Municipalities/Home/MemberPage?id=546 Avon City https://www.ritaohio.com/municipalities/Home/MemberPage?id=020 DeGraff Village https://ritaohio.com/Municipalities/Home/MemberPage?id=249 Clayton City https://www.clayton.oh.us/127/Income-Tax Chillicothe City https://www.chillicotheoh.gov/departments/income_tax/index.php Monroeville Village https://www.ritaohio.com/Municipalities/Home/MemberPage?id=516 Lockbourne Village |