2026 Income Tax Rate

The City of Clayton and the Central Collection Agency (CCA) will be mailing important Municipal Income Tax Notices to all residents and businesses in early December. These letters explain the approved changes to the City's income tax rate that will go into effect on January 1, 2026.

What's Changing?

Beginning January 1, 2026:

• The municipal income tax rate increases from 1.50% to 2.50%.
• For residents who pay income tax to another Ohio municipality, the residency tax credit increases from 50% to 100%.

Information for Residents

• All Clayton residents age 18 and older are subject to the 2.50% municipal income tax.
• Residents who do not have Clayton tax withheld by an employer must file a declaration of estimated tax and make quarterly payments.
• Individual forms and CCA eFile resources are available at www.ccaohio.gov.

Information for Employers & Businesses

• All employers must begin withholding 2.50% for work performed within the City of Clayton starting January 1, 2026, this includes both resident and non-resident employees.
• Businesses operating in Clayton must file a declaration of estimated income tax and submit quarterly payments.
• Net profit forms and online filing services are available at www.ccaohio.gov.

Questions?

The notice you receive will include CCA's contact information. For additional assistance, please visit www.ccaohio.gov or contact CCA directly at the phone numbers listed in your mailed letter.
Click here to read the letter sent to residents.
Click here to read the letter sent to employers and businesses.