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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 and sales 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

Withholding agents - County withholding tax rates

Tax Penalties

  • Failure to pay tax - 10% of the unpaid tax liability or $5, whichever is greater. This penalty is also imposed on payments which are required to be remitted electronically, but are not.
  • 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 faulty payment or unpaid tax, whichever is smaller. This will become a flat $35 fee starting Jan. 1, 2021.
  • 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. This penalty is also imposed if the information return is required to be filed electronically, but is not.
  • Failure to file corporate or partnership tax return reporting zero tax liability - a penalty of $10 for each failure to file a timely return, not to exceed $250 per return.

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

International Registration Plan (IRP) license fee

Based on miles driven in specific jurisdictions

Refer to Form INIRP-G

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$1.00Prepaid wireless service charge information

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