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Tax Rates Fees & Penalties

Tax Rates

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

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% food-and-beverage chart
ST-107FAB(2): 2% 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 (e.g. bad checks): A flat $35 fee will be charged.
  • 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: The penalty for failure to file by the due date is $10 per day that the return is past due, up to $250. In addition, a separate $10 penalty is assessed on each Schedule K1 information return that is late.

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

Fees

Based on miles driven in specific jurisdictions

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

 

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 $1.00 Prepaid wireless service charge information

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