Most Americans pay two income taxes: federal and state. Residents of a handful of cities pay three. The third one is rarely mentioned in an offer letter, is easy to miss in a relocation comparison, and in two of the cities on this list it costs more than the state tax it sits on top of. Here is every city income tax we model, how it is calculated, and what it takes from a $100,000 and a $150,000 salary in 2026.
Philadelphia — 3.74% of gross wages
Philadelphia’s wage tax is the largest city income tax in the country by rate, and it is applied to gross wages with no deduction. On $100,000 it is $3,740; on $150,000, $5,610. Pennsylvania’s own state tax on those salaries is $3,070 and $4,605, so a Philadelphia resident pays more to the city than to the Commonwealth. The combined state-plus-city bill on $100,000 is $6,810 — higher than California’s state tax and SDI together. The rate applies to residents wherever they work; non-residents who work in the city pay a slightly lower rate on the wages earned there.
New York City — 3.078% to 3.876% on state taxable income
New York City’s resident income tax is progressive, with four brackets that top out at 3.876% above $50,000 of taxable income, and it is computed on New York State taxable income (gross less the $8,000 state standard deduction). On $100,000 it is $3,441; on $150,000, $5,379. Stacked on New York State’s 5.9% marginal rate and the paid family leave premium, a $100,000 earner in Manhattan hands over $8,656 in state and local tax and keeps $5,877 a month. That is the lowest monthly figure of any of our 30 metros at this salary.
Yonkers — 16.75% of your New York State tax
Yonkers, just north of the Bronx, does not levy its own schedule. It adds a surcharge equal to 16.75% of your net New York State income tax. On $100,000 that is $814; on $150,000, $1,308. It is the only surcharge-style city tax we model, and it is the cheapest way to be inside the New York metro while paying a local tax.
Portland — two county and regional taxes above $125,000
Portland has no city income tax as such, but residents of Multnomah County pay the Preschool for All tax (1.5% on taxable income above $125,000 for a single filer, 3% above $250,000), and residents of the three-county Metro area pay the Supportive Housing Services tax (1% above $125,000). Below $125,000 neither applies; on $150,000 they take $554 together. Combined with Oregon’s 9.9% top rate, Portland is the most heavily taxed metro on this site above the threshold.
Detroit — 2.4% of gross, less a $600 exemption
Detroit’s resident income tax is 2.4% on gross wages after a $600 personal exemption. On $100,000 it is $2,386; on $150,000, $3,586. Michigan’s flat 4.25% state tax sits underneath. Because Detroit’s median 1-bedroom rent is the lowest in our set ($1,150), the city tax rarely changes the affordability verdict — a $100,000 earner still keeps 81% of net pay after rent.
Columbus — 2.5% of gross
Columbus applies a flat 2.5% to gross wages, with no exemption: $2,500 on $100,000, $3,750 on $150,000. It is larger than Ohio’s own state tax at both salaries, because Ohio charges nothing on the first $26,050 and only 2.75% above it. Most Ohio cities have a municipal income tax; Columbus is the one we model because it is the largest.
Pittsburgh — 3% of gross
Pittsburgh residents pay a 1% city earned income tax plus a 2% Pittsburgh School District tax, collected together as 3% of gross: $3,000 on $100,000, $4,500 on $150,000. Like Philadelphia it sits on Pennsylvania’s flat 3.07%, so the combined rate is a shade over 6% from the first dollar.
Baltimore — 3.2% of Maryland taxable income
Maryland lets each county set a local income tax; Baltimore City’s is 3.20%, applied to Maryland taxable income. On $100,000 it is $3,110; on $150,000, $4,710. It is collected through the state return rather than a separate city filing, which is why many Baltimore residents do not think of it as a city tax at all.
Kansas City — 1% of gross
Kansas City, Missouri’s earnings tax is 1% of gross wages: $1,000 on $100,000, $1,500 on $150,000. It applies to residents and to non-residents who work in the city. It is the smallest rate on this list and, with the city’s $1,150 median 1-bedroom, Kansas City ends up with one of the strongest rent-to-net ratios of any metro we cover.
Denver — a fixed $69 a year
Denver’s Occupational Privilege Tax is not a percentage: it is $5.75 a month, $69 a year, for anyone earning above $500 a month in the city. It is too small to change any decision, but it appears on every Denver pay stub and it is why the local line on Denver audits is not zero.
Why this matters in a relocation decision
City taxes are almost never mentioned in salary negotiations, but at $150,000 they range from $69 to $5,610 a year across this list. Philadelphia and New York City residents pay the equivalent of a second state tax. The pattern to remember: when comparing an offer in one of these nine cities against an offer elsewhere, add the city line to the state line before comparing, and then compare rent — because the cities with the heaviest local taxes are also, with the exception of Philadelphia, among the most expensive to rent in.
Audits cited in this guide
Open the full paycheck breakdowns
About the figures in this guide
Every dollar amount above is produced by the same deterministic tax engine that generates the audit pages, using the published 2026 federal brackets and standard deduction, the 2026 Social Security wage base, each state's published schedule and each city's local tax rules. Assumptions: single filer, standard deduction, no dependents, no itemized deductions. Rent figures are median 1-bedroom asking rents refreshed quarterly. Read the methodology, or send a correction with a primary source.