Effective January 1, 2024, the City of Shelby tax on earned income is 1.75%. For residents who live in Shelby and work in other municipalities or villages with an income tax, effective January 1, 2019, a credit is applied up to the first .75% of earned income. The other 1.0% of earned income, of which .25% was levied and passed for the Fire Department, .30% was levied and passed to pay for the Shelby Justice Center and .20% was levied and passed to pay for paving of streets, alleys and sidewalks and .25% to the general fund, is paid by all residents with earned income.