Income Tax

The Village of Brewster has a two percent (2.0%) income tax that is levied on the gross pay of anyone working in Brewster.  If you reside in Brewster and work outside of Brewster, the Village grants a 100% credit for the income tax that is paid to any municipality in which you are employed, up to the amount owed to Brewster. 

The Village Income Tax Administrator is Steve Hartman.  Questions?  Call him at 330-767-4214 or on his cell at 330-466-5254. He can also be reached at email BXTax@brewsterohio.com. 

The deadline to submit the Individual Income Tax Form is on April 30th, 2026. A penalty of 2% interest per month on the total owed is levied for failure to pay by the deadline with a $25 min charged.

WHO PAYS BREWSTER INCOME TAX ?
WHAT INCOME IS TAXED:            

1. The wages, salaries, and other compensation earned from an employer in Brewster is subject to the Village Income Tax            

2. The wages, salaries, and other compensation earned by a resident that is not subject to an Income Tax levied by another municipality.  Also applicable is the difference for any compensation in a community that has a lower tax rate than Brewster.             

For example: a Village resident works in community “A” that has a 0.5% income tax rate.  The resident would owe taxes on wages and so forth to Brewster for the difference Brewster 1.0% and “A”s 0.5%.  There are very few municipals with a lower tax rate than 1.0%.            

3. Net profits of any business operating in the Village are subject to the Village Income Tax  

WHAT INCOME IS NOT TAXED:            

1. Anyone under 18 years of age does not pay Village Income Tax            

2. Private Retirement benefits are not taxed            

3. Social Security Pensions are not taxed                       

4. Proceeds from Annuities are not taxed            

5. Unemployment benefits are not taxed            

6. Proceeds from Insurance are not taxed            

7. Sick or Accident Benefits are not taxed            

8. Damages from Personal Injury are not taxed            

9. Sub Pay is not taxed            

10. Military pay is not taxed            

11. Net profits of any civic, charitable, religious, or similar organization are not taxed                  

12. If wages or salary is earned in another municipality and the income tax rate you pay equals or is larger than Brewster’s Income Tax rate, Brewster forgives that amount and you owe Brewster nothing.

 Click on the links below to access an electronic copy of the Village's Income Tax Forms.