Tax Rates, Fees & Penalties

Tax Rates

The Indiana individual adjusted gross income tax rate is 3.23 percent.

Other tax rates:

Corporate income tax rates
County tax rates
County innkeeper's tax
Food-and-beverage rates and effective dates
ST-107FAB - 1 percent food-and-beverage chart
ST-107FAB(2) - 2 percent food-and-beverage chart
Indiana's miscellaneous tax rates

Sales tax rates
Withholding agents - County withholding tax rates 

Tax Penalties

  • Liability for penalty - ten percent or $5 whichever is greater.
  • Failure to file a tax return; preparation by Department - 20 percent penalty.
  • Failure to file a tax return; fraudulent intent to evade tax - 100 percent penalty
  • Faulty payment (ie: bad checks) - penalty of ten percent of the unpaid tax or the value of the faulty payment, whichever is smaller for first 10 days, after that a thirty percent penalty multiplied by the value of the payment or unpaid tax, whichever is smaller.
  • Failure to file information return - a penalty of ten dollars ($10) for each failure to file a timely return, not to exceed twenty-five thousand dollars ($25,000) in any one (1) calendar year, is imposed.

More information can be found in Indiana Code 6.

Tax Fees

Fee Type

Fee

Additional information

Aircraft registration/transfer fee

$10

Form AE-7

Annual dealer fee

$25

Dealer information

Employment agency licensing fee

$150

Employment Agency Application

Hazardous chemical fee

$50, $100 or $200 dependent on volume

Contact the Indiana Department of Homeland Security

International Registration Plan (IRP) licensing fee

 Based on miles driven in specific jurisdictions

Refer to Form INIRP-G.

Oversized/Overweight permit fee

Range from $10 to $400+ based on

M-233

Solid waste management fee (in state)

$0.50 per ton

Contact the Indiana Department of Environmental Management.

Solid waste management fee (out-of-state)

Greater than $0.50 per ton or cost per ton of disposing solid waste

Contact the Indiana Department of Environmental Management.

Underground storage tank annual fee

$200

Contact the Indiana Department of Environmental Management

Underground petroleum storage tank

$90

Contact the Indiana Department of Environmental Management

Underground storage tank containing regulated substances other than petroleum

$45

Contact the Indiana Department of Environmental Management

Waste tire management fee

$0.25 on each new tire sold at retail and each new tire mounted on a vehicle when it is sold.

Contact the Indiana Department of Environmental Management

Prepaid wireless fee (911 fee)- telecommunication periodic billing

$0.50 per billing cycle

Prepaid wireless fee information

Prepaid wireless card fee

$1.00

Prepaid wireless fee information