Elyria local tax guide
Who pays Elyria's local tax
Elyria's 2.25% is withheld from everyone whose job is in the city, including commuters from North Ridgeville, Amherst, Grafton, and Lorain. Elyria residents also owe 2.25% on wages earned elsewhere, but RITA credits 100% of the municipal tax paid to the work city, up to 2.25%. A resident commuting to Cleveland or Lorain has 2.5% withheld there and owes Elyria nothing. A resident working in a lower-rate city owes Elyria the gap, and one working in a township with no city tax owes the full 2.25%.
How Elyria's income tax works
Elyria taxes wages, salaries, commissions, and business profit at a flat 2.25%. The city of about 54,000 is a RITA member, so the Regional Income Tax Agency processes Elyria returns, estimated payments, and refunds rather than a city tax office.
RITA also collects for an Elyria joint economic development district at the same 2.25% rate. If your employer sits in that district rather than inside city limits, your W-2 should show the district as the locality.
Elyria taxes Medicare wages. Traditional 401(k) deferrals stay in that figure, while pre-tax health insurance premiums and HSA payroll contributions come out of it.
Worked example: $75,000 in Elyria
For a single filer earning $75,000 in Elyria, federal income tax is $7,670, Ohio income tax is $1,288, Social Security is $4,650, and Medicare is $1,088. Elyria's share is $1,688. Take-home pay is $58,617 a year, roughly $4,885 a month.
Without a city tax, take-home would be $60,304, so Elyria costs $1,688 at this salary. A job in Cleveland at the same pay would cost $1,875 in city tax, which is $187 more.
Move the salary to $60,000 and Elyria takes $1,350, leaving $48,164. At $100,000 the tax is $2,250, leaving $74,947.
Filing with RITA
Elyria employers withhold 2.25% and remit it to RITA. Residents whose work city withheld at least 2.25% typically have no balance, while residents with untaxed or lightly taxed jobs pay the remainder on RITA's Form 37 or through RITA's online account.
If you live outside Elyria and some of your work happens at home, those days are not Elyria work days. RITA handles refund requests for tax withheld on them, so keep a dated log.
How Elyria compares with other Ohio cities
Elyria's 2.25% matches Kettering and sits just below Springfield's 2.4% among the Ohio cities on this site. Ten listed cities charge more, including Cleveland and neighboring Lorain at 2.5% and Youngstown at 2.75%.
Cities charging less include Hamilton, Dublin, Mansfield, and Cuyahoga Falls at 2%, which cost $1,500 at $75,000, or $188 less than Elyria. Lakewood, closer to Cleveland, charges 1.5%, or $1,125.
Tips for Elyria paychecks
Cleveland commuters owe only Cleveland
If you live in Elyria and work in Cleveland, Cleveland's 2.5% withholding is credited up to Elyria's full 2.25% rate, so no Elyria tax is due.
Check the JEDD locality
Jobs in the Elyria JEDD are taxed at 2.25% but reported under a different locality code. Make sure your W-2 matches before you claim credit.
Use RITA's online account
RITA's MyAccount shows what Elyria has received from your employer and lets you pay any balance before the April deadline.