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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 - 10% or $5, whichever is greater.
  • Failure to file a tax return; preparation by Department - 20% penalty.
  • Failure to file a tax return; fraudulent intent to evade tax - 100% penalty
  • Faulty payment (ie: bad checks) - penalty of 10% of the unpaid tax or the value of the faulty payment, whichever is smaller for first 10 days, after that a 30% penalty multiplied by the value of the payment or unpaid tax, whichever is smaller.
  • Failure to file information return - a penalty of $10 for each failure to file a timely return, not to exceed $25,000 in any one calendar year, is imposed.

More information can be found in Indiana Code, Title 6.

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

Oversized/Overweight permit fee

 Range from $10 to $400+ based on different factors, including weight, dimensions, load type, etc.

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 service charge

$1.00

Prepaid wireless service charge information

Aircraft Registration Fee - Annual registration/transfer fee $10  
Aircraft Registration Fee - Annual dealer fee $25  
Employment Agency Licensing Fee $150 annually  
International Registration Plan (IRP) Licensing Fee Licensing fee based on miles driven in specific jurisdictions To estimate miles please refer to Form-INIRP-G.
Oversized/Overweight Permit Fee Fees are based on a vehicle's specific dimension and/or size and travel activity. Fees can range from $10 to over $400.

Please refer to the Motor Carrier Forms site for additional information.

Solid Waste Management Fee - Waste generated in the state $0.50 per ton  
Solid Waste Management Fee - Solid waste generated outside the state Greater of $0.50 per ton or the cost per ton of disposing the solid waste.  
Underground Storage Tank Fee - Annual fee $200  
Underground Storage Tank Fee - Annual registration fee for underground petroleum storage tank $90 .
Underground Storage Tank Fee - Underground storage tank containing regulated substances other than petroleum $45  
Waste Tire Management Fee $0.25 on each new tire sold at retail and each new tire mounted on a .vehicle at the time a vehicle is sold.  
Prepaid Wireless Fee (911 Fee) - Telecommunication periodic billing 50¢ per billing cycle  
Prepaid Wireless Fee (911 Fee) - Prepaid wireless card (July 1, 2010 - July 1, 2012) 25¢  
Prepaid Wireless Fee (911 Fee) - Prepaid wireless card (July 1, 2012 - present) 50¢  

Financial Institutions Tax (replaced former bank taxes)

Month - Year Rate
1990 – 2013 8.5%
January 1, 2014 – December 31, 2014 8.0%
January 1, 2015 – December 31, 2015 7.5%
January 1, 2016 – December 31, 2016 7.0%
January 1, 2017 – December 31, 2017 6.5%
January 1, 2018 – December 31, 2018 6.5%
January 1, 2019 – December 31, 2019 6.25%
January 1, 2020 – December 31, 2020 6.0%
January 1, 2021 – December 31, 2021 5.5%
January 1, 2022 – December 31, 2022 5.0%
January 1, 2023 and on 4.9%

Utility Receipts Tax (retail sales of utility services)

Month - Year Rate
2003 - Present 1.4%

Sales Tax Rate History

Effective Date Rate
April 1, 2008 thru present 7%
Dec. 1, 2002 thru March 31, 2008 6%
Jan. 1, 1983 5%
May 1, 1973 4%
Oct. 24, 1963* 2%

*Sales Tax first adopted

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