Lorain Paycheck Calculator — Local Income Tax
Lorain, Ohio charges a flat 2.50% local income tax on top of your federal, FICA and Ohio state income tax. On a $100,000 salary that's about $2,500 a year in Lorain local tax, leaving $74,646/year take-home ($2871.01 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,296.83 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Lorain: $72.12
Annual take-home: $59,718 on $75,000 gross · 80% of gross
Includes Lorain local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Lorain local tax | −$72.12 | −$1,875 |
| Take-home (net) | $2,296.83 | $59,718 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Lorain local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Lorain's local income tax works
Lorain levies a flat 2.50% local income tax on top of Ohio's state income tax — the same piggyback mechanism used across this jurisdiction. Because the rate is flat, your local tax is simply your taxable income multiplied by 2.50%, regardless of how much you earn.
On $60,000, that's $1,500 a year; on $100,000, $2,500 a year.
Lorain vs. Ohio state tax and neighboring jurisdictions
Ohio's own state income tax (separate from Lorain's local tax) applies statewide; on a $100,000 salary that's about $2,034 a year before any local tax is added.
Among the 26 local jurisdictions in this dataset for Ohio, Lorain ranks #10 by dollar amount of local tax owed on a $100,000 salary — the highest is Euclid and the lowest is Findlay.
Lorain paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Ohio state tax $934, Lorain local tax $1,500 → take-home $47,956/year ($1844.48 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Ohio state tax $2,034, Lorain local tax $2,500 → take-home $74,646/year ($2871.01 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Lorain's local income tax
This tax applies to residents of Lorain based on where you live, following the same piggyback withholding as Ohio's state income tax. Nonresidents working in Lorain are generally not subject to this county/city tax (confirm with your employer's payroll department).
Lorain local tax — frequently asked questions
How much is Lorain's local income tax?
Lorain charges a flat 2.50% local income tax. On a $100,000 salary that works out to about $2,500 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Lorain?
About $47,956 a year ($1844.48 biweekly) for a single filer in 2026, after federal tax, FICA, Ohio state tax and Lorain's local tax of $1,500.
What is the take-home pay on $100,000 in Lorain?
About $74,646 a year ($2871.01 biweekly) for a single filer in 2026, after federal tax, FICA, Ohio state tax and Lorain's local tax of $2,500.
Is Lorain's local tax the same as Ohio's state income tax?
No — they're separate. Ohio state income tax applies regardless of local jurisdiction; Lorain's local tax (a flat 2.50% local income tax) is added on top, following the same piggyback withholding.
Is Lorain's local tax higher or lower than other Ohio jurisdictions?
Lorain ranks #10 of 26 local jurisdictions covered for Ohio by dollar amount of tax at $100,000 — Euclid is the highest and Findlay is the lowest.
How is Lorain's local income tax calculated?
Your local taxable income (the same base used for Ohio state tax) is multiplied by 2.50%.
Other local income tax jurisdictions in Ohio
More paycheck & tax tools
Ohio paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →