Ohio – The following Ohio locals have a tax rate, tax credit rate and/or a credit limit change effective January 1, 2026. GPTCI-83752
McDonald Village - https://mcdonaldvillage.com/offices/tax-office/ Montpelier Village - https://montpelieroh.net/taxes/ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Indiana announced that the Carroll County Withholding Rate has changed from 2.2733% in 2025 to 2.4733% in 2026, effective 01/01/2026. GPTCI-83750 https://www.in.gov/dor/files/dn01.pdf Indiana announced that the Grant County Withholding Rate has changed from 2.55% in 2025 to 2.75% in 2026, effective 01/01/2026. GPTCI-83750 https://www.in.gov/dor/files/dn01.pdf Indiana announced that the Greene County Withholding Rate has changed from 2.15% in 2025 to 2.35% in 2026, effective 01/01/2026. GPTCI-83750 https://www.in.gov/dor/files/dn01.pdf Indiana announced that the Howard County Withholding Rate has changed from 1.95% in 2025 to 2.35% in 2026, effective 01/01/2026. GPTCI-83750 https://www.in.gov/dor/files/dn01.pdf Indiana announced that the Shelby County Withholding Rate has changed from 1.60% in 2025 to 1.70% in 2026, effective 01/01/2026. GPTCI-83750 https://www.in.gov/dor/files/dn01.pdf Indiana announced that the Union County Withholding Rate has changed from 2.00% in 2025 to 2.75% in 2026, effective 01/01/2026. GPTCI-83750 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ohio – The following Ohio locals have a tax rate, tax credit rate and/or a credit limit change effective January 1, 2026. GPTCI-83069 Bowling Green - https://www.bgohio.gov/208/Income-Tax-Division Circleville - https://circlevilleoh.gov/government/#treasurer Gallipolis - https://cityofgallipolis.com/tax-department-2/ Rio Grande - https://www.rgvillage.com/taxes-and-zoning Sidney - https://www.sidneyoh.com/161/Income-Tax Warrensville Heights - https://www.cityofwarrensville.com/ Indian Hill Village - https://indianhill.gov/departments/tax
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Kentucky - Jenkins City, KY increased the employee occupational tax rate from 1.5% to 2%, effective January 1, 2026. GPTCI-82847 Kentucky - Williamstown City, KY decreased the employee occupational tax rate from 1.5% to 1%, effective January 1, 2026. GPTCI-82847 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ohio - Upper Sandusky City has a tax rate change from 1.00% to 1.75% effective December 17, 2025. The Tax Credit and Credit limit remain at 0.00%. GPTCI-82700 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Kentucky - New - Corbin City (Laurel County) - Employee Occupational Tax [Effective January 1, 2026]Kentucky - New - Adding Corbin City (Laurel County) - Employee Occupational Tax effective January 1, 2026. Employees performing work within the portion of Laurel County that falls under Corbin City jurisdiction are subject only to the 1% Corbin City occupational tax and are not liable for the Laurel County tax. GPTCI-82377 https://www.corbin-ky.gov/Blog/18/occupational-tax USA – 00210439-051 Corbin City (Laurel County) - Employee Occupational Tax - 18FE_00210439051 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Seattle announced a new Social Housing Payroll Expense Tax. This tax will be supported in Dayforce, effective 01/01/2026. The employer pays a tax on employee’s annual compensation greater than $1,000,000.00. The excess compensation over $1,000,000 is taxed at a rate of 5%. GPTCI-81824 Note: This tax is not automatically located and eligible employees must have the tax manually added under the Employee Payroll Tax screen. Employees with wages under $1,000,000 will not need to have the tax added. This tax is a Client Responsible Tax and is not supported by Dayforce Tax Services. https://www.seattle.gov/city-finance/business-taxes-and-licenses/seattle-taxes/social-housing-tax | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Pennsylvania DCED announced that Canaan Twp (Wayne Co) [Western Wayne SD] eliminated its Local Services Tax, effective 01/01/2026. GPTCI-80954 Pennsylvania - Briar Creek Twp (Columbia Co) Local Services Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Briar Creek Twp (Columbia Co) [Berwick SD] changed the Local Services Tax rate from $35 to $52, effective 01/01/2026. GPTCI-80954 Pennsylvania DCED announced that Chester Twp (Delaware Co) [Chester-Upland SD] changed the Local Services Tax rate from $10 to $52, effective 01/01/2026. This means that rather than a one-time deduction, it will be $1 per week. GPTCI-80954 Pennsylvania - Cussewago Twp (Crawford Co) Local Services Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Cussewago Twp (Crawford Co) [Penncrest SD] changed the Local Services Tax rate from $20 to $52, effective 01/01/2026. GPTCI-80954 Pennsylvania - Elizabeth Twp (Allegheny Co) Local Services Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Elizabeth Twp (Allegheny Co) [Elizabeth Forward SD] changed the Local Services Tax rate from $10 to $52, effective 01/01/2026. This means that rather than a one-time deduction, it will be $1 per week. GPTCI-80954 Pennsylvania DCED announced that Marion Twp (Butler Co) [Moniteau SD] changed the Local Services Tax rate from $10 to $52, effective 01/01/2026. The $10 would have been withheld under the Moniteau SD since there was no municipal LST tax previously. This means that rather than a one-time deduction, it will be $1 per week under Marion Twp. GPTCI-80954 Pennsylvania - New Hanover Twp (Montgomery Co) Local Services Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that New Hanover Twp (Montgomery Co) [Boyertown ASD] changed the Local Services Tax rate from $10 to $52, effective 01/01/2026. This means that rather than a one-time deduction, it will be $1 per week. GPTCI-80954 Pennsylvania DCED announced that Pine Twp (Crawford Co) [Conneaut ASD] changed the Local Services Tax rate from $10 to $52, effective 01/01/2026. This means that rather than a one-time deduction, it will be $1 per week. GPTCI-80954 Pennsylvania - South Newton Twp (Cumberland Co) Local Services Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that South Newton Twp (Cumberland Co) [Big Spring SD] changed the Local Services Tax rate from $35 to $52, effective 01/01/2026. GPTCI-80954 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Pennsylvania - NEW - Canaan Township (Wayne Co) Earned Income Tax Enacted [Effective January 1, 2026]Pennsylvania DCED announced that Canaan Twp (Wayne Co) enacted an Earned Income Tax, effective 01/01/2026. The Resident Rate is 1.00% and the Non-Resident Rate is 1.00%. GPTCI-80954 Pennsylvania - NEW - Langhorne Manor Borough (Bucks Co) Earned Income Tax Enacted [Effective January 1, 2026]Pennsylvania DCED announced that Langhorne Manor Boro (Bucks Co) enacted an Earned Income Tax, effective 01/01/2026. The Resident Rate is 0.50% and the Non-Resident Rate is 0.50%. GPTCI-80954 Pennsylvania - NEW - Upper Darby Township (Delaware Co) Earned Income Tax Enacted [Effective January 1, 2026]Pennsylvania DCED announced that Upper Darby Twp (Delaware Co) enacted an Earned Income Tax, effective 01/01/2026. The Resident Rate is 1.00% and the Non-Resident Rate is 1.00%. GPTCI-80954 Pennsylvania - Kingston Township (Luzerne Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Upper Darby Twp (Delaware Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.84%. GPTCI-80954 Pennsylvania - Narberth Borough (Montgomery Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Narberth Boro (Montgomery Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.00% and the Non-Resident Rate is 1.00%. GPTCI-80954 Pennsylvania - South Whitehall Township (Lehigh Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that South Whitehall Twp (Lehigh Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.10%. GPTCI-80954 Pennsylvania - Upper Frederick Township (Montgomery Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Upper Frederick Twp (Montgomery Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.04%. GPTCI-80954 Pennsylvania - Venango Township (Crawford Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Venango Twp (Crawford Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.00%. GPTCI-80954 Pennsylvania - Williams Township (Northampton Co) Earned Income Tax Rate Change [Effective January 1, 2026]Pennsylvania DCED announced that Williams Twp (Northampton Co) Earned Income Tax Rate had changed, effective 01/01/2026. The Resident Rate is 1.25%. GPTCI-80954 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ohio - New - Batavia Village - Union Township JEDD IX [Dual Use Cannabis] (Clermont County) - Joint Economic Development District [Effective June 1, 2025]Ohio - The Village of Batavia entered into an agreement with Union Township to establish a new Ohio local income tax JEDD IX, effective June 1, 2025. The tax rate will be 1.00% and 0.00% for tax credit and credit limit. The tax code will be 56EP. GPTCI-67545 USA-00392177-047 – Batavia Village - Union Township JEDD IX [Dual Use Cannabis] (Clermont County) - Joint Economic Development District - 56EP |