The income tax rate in Worthington, Ohio is 2.5% on earned income. It applies to every resident regardless of where they work, and to nonresidents who earn money inside city limits. Worthington gives a full dollar-for-dollar credit for income tax paid to another Ohio municipality, up to its own 2.5% rate, so a resident who works in a city that taxes at the same or a higher rate typically owes nothing extra. The tax is administered by the Regional Income Tax Agency (RITA), not by the city.1Worthington, OH – Official Website. Finance
What the 2.5% Applies To
The rate covers earned income in the usual sense: wages, salaries, commissions, bonuses, and other compensation reported by your employer. If you’re self-employed or run a business, the 2.5% also hits net profits from activity conducted in the city.2Ohio Department of Taxation. Municipal Net Profit Tax
Several categories of income are not taxable at the municipal level in Ohio. Retirement benefits, Social Security, interest, and dividends are all exempt.3Regional Income Tax Agency. Individual Declaration of Exemption If your only income comes from those sources, Worthington takes nothing.
Employers located in Worthington, or employers of Worthington residents, generally withhold the 2.5% automatically from each paycheck. When withholding is correct across the year, little or nothing is due at filing. The usual trouble is underwithholding, often because an employer sent the money to a different city at a different rate.
If You Work in Another Ohio City
Worthington credits 100% of the income tax you actually paid to another Ohio municipality, capped at its own 2.5%.4Worthington, OH – Official Website. A Resident’s Guide to Understanding Local Taxes Work in Columbus, which also taxes at 2.5%, and the credit zeroes out your Worthington liability on those wages. You still have to file, but the balance due is nothing.
Work in a city with a lower rate and you owe Worthington the difference. If your workplace city takes 2%, Worthington gets the remaining 0.5%. The credit covers only tax actually paid to the other municipality, so it pays to confirm your employer sent withholding to the right place. When an employer withholds for the wrong city, the resident can end up owing Worthington the full 2.5% while chasing a refund elsewhere.
Who Has to File
Every Worthington resident has to file something each year, even if no tax is owed.5Worthington, OH – Official Website. Income Tax If all your income is exempt, or if you fit certain other categories, you can file a short Declaration of Exemption instead of a full return. Those categories include being under 18 for the entire tax year, serving in the U.S. Armed Forces with no other taxable income, moving out of a RITA municipality before January 1 of the tax year, or filing jointly with a spouse who already filed.3Regional Income Tax Agency. Individual Declaration of Exemption
How and When to File
Worthington residents file on RITA Form 37, the standard individual return used across every RITA municipality.6Regional Income Tax Agency. Individuals – Form and Instructions You’ll need your W-2s, the first page of your federal Form 1040, and any 1099s or federal Schedules C, E, or F covering self-employment, rental, or farm income. Filing is easiest through RITA’s MyAccount portal, which accepts the return and supporting documents electronically.7Regional Income Tax Agency. Individuals – File Your Taxes Paper returns can be mailed to RITA directly.
For tax year 2025, the return and any balance owed are due April 15, 2026.8Regional Income Tax Agency. 2025 Form 37 A federal six-month extension automatically extends your RITA filing deadline too, but it doesn’t push back the deadline to pay. Interest and penalties keep running on any unpaid balance after April 15.
If you expect to owe $200 or more after withholding and credits, Ohio law requires quarterly estimated payments.9Ohio Legislative Service Commission. Ohio Revised Code 718.08 – Estimated Taxes This mainly catches self-employed residents, business owners, and people whose employers don’t withhold Worthington tax. The due dates are April 15, June 15, September 15, and January 15 of the following year.
Penalties for Filing or Paying Late
Three separate consequences can land on a late or underpaid return, and they stack.
- Late filing penalty. Up to $25 for each return filed late, no matter how little tax is owed. Ohio law requires the municipality to waive this penalty the first time a taxpayer files late, as long as the return is eventually submitted.10Ohio Legislative Service Commission. Ohio Revised Code 718.27 – Penalties and Interest
- Unpaid tax penalty. Up to 15% of the amount not paid on time. It applies to both regular tax and estimated payments.10Ohio Legislative Service Commission. Ohio Revised Code 718.27 – Penalties and Interest
- Interest. Charged on all unpaid balances at the federal short-term rate plus 5%, rounded to the nearest whole percent. For 2026 the rate is 9%.11Regional Income Tax Agency. Individuals – Penalty and Interest Rates
The 15% penalty is the one that surprises people. On a $1,000 unpaid balance, that’s $150 before interest starts. If you know you’ll owe but can’t pay in full by April 15, filing on time still helps because it avoids the separate late filing penalty. Questions on a specific situation go to RITA at (866) 721-7482.5Worthington, OH – Official Website. Income Tax