Income Tax Rates
The Indiana individual adjusted gross income tax rate is 3.23%.
County income tax rates may be adjusted in January and October. Departmental Notice #1 contains the most recent county income tax rate chart for withholding. The current year IT-40 Income Tax Instruction Booklets contain the most recent rates for individual filers.
Historical rates for residents are available in prior year IT-40 Income Tax Instruction Booklets. Nonresident rates for 2016 and earlier are available in prior year IT-40PNR Income Tax Instruction Booklets
Other tax rates
Corporate and sales 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
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 |