Cincinnati levies a 1.8 percent earnings tax on individual wages and net business profits earned within the city, administered by the Cincinnati Income Tax Division under CMC Chapter 311.
Cincinnati's earnings tax, set at 1.8 percent under CMC Chapter 311, applies to wages earned in Cincinnati and to net profits of businesses operating in the city. Employers withhold and remit quarterly, while sole proprietors, partnerships, and pass-through entities file annually. Ohio HB 5 standardized municipal income-tax administration, and HB 110 changed pandemic-era remote-work withholding rules so wages now follow the employee's actual work location. Cincinnati also collects through the central Ohio Regional Income Tax Agency for related municipalities. Quarterly estimated payments are required when annual liability exceeds $200.
Failing to file, withhold, or remit Cincinnati earnings tax can result in interest, penalties, civil collection actions, and criminal misdemeanor tax charges.
Cincinnati, OH
Cincinnati does not require a separate home occupation permit. Businesses must meet zoning conditions: max 25% floor area, one outside employee, no signage, ...
Cincinnati, OH
Cincinnati allows home occupations in residential zones with conditions. Business registration required. Use must be secondary to residential character.
See how Cincinnati's business tax classification rules stack up against other locations.
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