{
  "source": "RevenueLab",
  "source_url": "https://www.revenuelab.fyi",
  "dataset": "us_city_local_income_tax",
  "updated": "2026-08-31",
  "tax_year": 2026,
  "license": "CC BY 4.0 with attribution to RevenueLab.fyi",
  "citation": "RevenueLab — US city local income tax (https://www.revenuelab.fyi/api/public/city-income-tax.json)",
  "notes": "Simplified single-filer local income-tax brackets on wages. An empty brackets array means the city levies no local income tax. Bracket rates are decimals; up_to is the bracket ceiling in USD (null = no ceiling).",
  "cities": [
    {
      "slug": "new-york-city",
      "name": "New York City",
      "state_slug": "new-york",
      "has_local_income_tax": true,
      "top_local_rate_pct": 3.88,
      "brackets": [
        {
          "up_to_usd": 21600,
          "rate": 0.03078,
          "rate_pct": 3.08
        },
        {
          "up_to_usd": 45000,
          "rate": 0.03762,
          "rate_pct": 3.76
        },
        {
          "up_to_usd": 90000,
          "rate": 0.03819,
          "rate_pct": 3.82
        },
        {
          "up_to_usd": null,
          "rate": 0.03876,
          "rate_pct": 3.88
        }
      ],
      "note": "NYC residents pay a city income tax of roughly 3.078%–3.876% on top of New York State tax — the double hit most paycheck estimates miss.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/new-york-city-paycheck-calculator"
    },
    {
      "slug": "los-angeles",
      "name": "Los Angeles",
      "state_slug": "california",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Los Angeles has no city income tax, but California's top-bracket state rates (up to 12.3%) are the whole story on an LA paycheck.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/los-angeles-paycheck-calculator"
    },
    {
      "slug": "chicago",
      "name": "Chicago",
      "state_slug": "illinois",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Chicago levies no city income tax — Illinois' flat 4.95% state rate is the only state-level withholding.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/chicago-paycheck-calculator"
    },
    {
      "slug": "seattle",
      "name": "Seattle",
      "state_slug": "washington",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Seattle has no city income tax and Washington has no wage income tax — federal tax and FICA are the only paycheck withholdings.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/seattle-paycheck-calculator"
    },
    {
      "slug": "denver",
      "name": "Denver",
      "state_slug": "colorado",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Denver's occupational privilege tax is paid by employers; employees see Colorado's flat state rate, federal tax, and FICA.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/denver-paycheck-calculator"
    },
    {
      "slug": "atlanta",
      "name": "Atlanta",
      "state_slug": "georgia",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Atlanta has no city income tax — Georgia's flat state rate applies to the whole paycheck.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/atlanta-paycheck-calculator"
    },
    {
      "slug": "dallas",
      "name": "Dallas",
      "state_slug": "texas",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Dallas has no local income tax and Texas has no state income tax — your deductions are federal only.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/dallas-paycheck-calculator"
    },
    {
      "slug": "houston",
      "name": "Houston",
      "state_slug": "texas",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Houston has no local income tax and Texas has no state income tax — your deductions are federal only.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/houston-paycheck-calculator"
    },
    {
      "slug": "austin",
      "name": "Austin",
      "state_slug": "texas",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Austin has no local income tax and Texas has no state income tax — your deductions are federal only.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/austin-paycheck-calculator"
    },
    {
      "slug": "miami",
      "name": "Miami",
      "state_slug": "florida",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Miami has no city income tax and Florida has no state income tax — your deductions are federal only.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/miami-paycheck-calculator"
    },
    {
      "slug": "phoenix",
      "name": "Phoenix",
      "state_slug": "arizona",
      "has_local_income_tax": false,
      "top_local_rate_pct": 0,
      "brackets": [],
      "note": "Phoenix has no city income tax — Arizona's flat 2.5% state rate is the only state-level withholding.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/phoenix-paycheck-calculator"
    }
  ]
}