The Indiana individual adjusted gross income tax rate is 3.23 percent.
Indiana Local Income Tax Rates
Rates as applicable 1st January 2019. You can also check Indiana Tax Calculator
| Jurisdiction | Resident | Nonresident |
| Adams County | 1.62% | 1.62% |
| Allen County | 1.48% | 1.48% |
| Bartholomew County | 1.75% | 1.75% |
| Benton County | 1.79% | 1.79% |
| Blackford County | 1.50% | 1.50% |
| Boone County | 1.50% | 1.50% |
| Brown County | 2.52% | 2.52% |
| Carroll County | 2.27% | 2.27% |
| Cass County | 2.60% | 2.60% |
| Clark County | 2.00% | 2.00% |
| Clay County | 2.25% | 2.25% |
| Clinton County | 2.25% | 2.25% |
| Crawford County | 1.00% | 1.00% |
| Daviess County | 1.50% | 1.50% |
| Dearborn County | 1.20% | 1.20% |
| Decatur County | 2.35% | 2.35% |
| DeKalb County | 2.13% | 2.13% |
| Delaware County | 1.50% | 1.50% |
| Dubois County | 1.00% | 1.00% |
| Elkhart County | 2.00% | 2.00% |
| Fayette County | 2.37% | 2.37% |
| Floyd County | 1.35% | 1.35% |
| Fountain County | 2.10% | 2.10% |
| Franklin County | 1.50% | 1.50% |
| Fulton County | 2.38% | 2.38% |
| Gibson County | 0.70% | 0.70% |
| Grant County | 2.55% | 2.55% |
| Greene County | 1.75% | 1.75% |
| Hamilton County | 1.00% | 1.00% |
| Hancock County | 1.74% | 1.74% |
| Harrison County | 1.00% | 1.00% |
| Hendricks County | 1.50% | 1.50% |
| Henry County | 1.50% | 1.50% |
| Howard County | 1.75% | 1.75% |
| Huntington County | 1.95% | 1.95% |
| Jackson County | 2.10% | 2.10% |
| Jasper County | 2.86% | 2.86% |
| Jay County | 2.45% | 2.45% |
| Jefferson County | 0.35% | 0.35% |
| Jennings County | 3.15% | 3.15% |
| Johnson County | 1.00% | 1.00% |
| Knox County | 1.00% | 1.00% |
| Kosciusko County | 1.00% | 1.00% |
| LaGrange County | 1.65% | 1.65% |
| Lake County | 1.50% | 1.50% |
| LaPorte County | 0.95% | 0.95% |
| Lawrence County | 1.75% | 1.75% |
| Madison County | 1.75% | 1.75% |
| Marion County | 2.02% | 2.02% |
| Marshall County | 1.25% | 1.25% |
| Martin County | 1.75% | 1.75% |
| Miami County | 2.54% | 2.54% |
| Monroe County | 1.35% | 1.35% |
| Montgomery County | 2.30% | 2.30% |
| Morgan County | 2.72% | 2.72% |
| Newton County | 1.00% | 1.00% |
| Noble County | 1.75% | 1.75% |
| Ohio County | 1.25% | 1.25% |
| Orange County | 1.75% | 1.75% |
| Owen County | 1.30% | 1.30% |
| Parke County | 2.65% | 2.65% |
| Perry County | 1.81% | 1.81% |
| Pike County | 0.75% | 0.75% |
| Porter County | 0.50% | 0.50% |
| Posey County | 1.25% | 1.25% |
| Pulaski County | 3.38% | 3.38% |
| Putnam County | 2.00% | 2.00% |
| Randolph County | 2.25% | 2.25% |
| Ripley County | 1.38% | 1.38% |
| Rush County | 2.10% | 2.10% |
| St. Joseph County | 1.75% | 1.75% |
| Scott County | 2.16% | 2.16% |
| Shelby County | 1.50% | 1.50% |
| Spencer County | 0.80% | 0.80% |
| Starke County | 1.71% | 1.71% |
| Steuben County | 1.79% | 1.79% |
| Sullivan County | 0.60% | 0.60% |
| Switzerland County | 1.00% | 1.00% |
| Tippecanoe County | 1.10% | 1.10% |
| Tipton County | 2.60% | 2.60% |
| Union County | 1.75% | 1.75% |
| Vanderburgh County | 1.20% | 1.20% |
| Vermillion County | 1.50% | 1.50% |
| Vigo County | 2.00% | 2.00% |
| Wabash County | 2.90% | 2.90% |
| Warren County | 2.12% | 2.12% |
| Warrick County | 0.50% | 0.50% |
| Washington County | 2.00% | 2.00% |
| Wayne County | 1.50% | 1.50% |
| Wells County | 2.10% | 2.10% |
| White County | 2.32% | 2.32% |
| Whitley County | 1.48% | 1.48% |
Indiana Sales Tax Rate
The state sales tax rate of Indiana is 7%. Indiana cities and/or municipalities don’t have a city sales tax.
Indiana Tax Penalties
- Liability for penalty – 10% or $5, whichever is greater.
- Penalty for Failure to file a tax return; preparation by Department – 20% .
- 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.
Please check with Indiana gov site
