Income tax rates
The Indiana Individual adjusted gross income tax rate for 2023 is 3.15% and will adjust in 2024 to 3.05%.
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 $5.00, whichever is greater; penalty is also imposed on payments which are required to be remitted electronically, but are not.
- Failure to file a tax return; preparation by DOR: 20% penalty
- Failure to file a tax return; filing a fraudulent return; fraudulent intent to evade tax: 100% penalty
- Faulty payment (e.g., bad checks): Flat fee of $35.00
- Failure to file information return: $10.00 penalty for each failure to file a timely return, not to exceed $25,000 in any one calendar year, is imposed; penalty is also imposed if the information return is required to be filed electronically, but is not.
- Underpayment of estimated tax: 10% of the underpayment for that period
- Failure to file corporate or partnership tax return reporting zero tax liability: Penalty for failure to file by the due date is $10.00 per day that the return is past due, up to $250.00; a separate $10.00 penalty is assessed on each Schedule K1 information return that is late.
More information is available in Indiana Code, Title 6.
Fees
| Fee Type | Fee | Additional Information |
|---|---|---|
| Aircraft registration/transfer fee | $10.00 | Form AE-7 |
| Annual dealer fee | $25.00 | Dealer information |
| Hazardous chemical fee | $50.00, $100.00 or $200.00 dependent on volume | Contact the Indiana Department of Homeland Security |
| International Registration Plan (IRP) license fee | Refer to Form INIRP-G | |
| Oversize/Overweight permit fee | Range from $10.00 to $400.00+ based on different factors, including weight, dimensions, load type, etc. | Form M-233 |
| Solid waste management fee (in state) | 50 cents per ton | Contact the Indiana Department of Environmental Management about Solid Waste Management Fee |
| Solid waste management fee (out-of-state) | Greater than 50 cents per ton or cost per ton of disposing solid waste | Contact the Indiana Department of Environmental Management about Solid Waste Management Fee |
| Underground storage tank annual fee | $200.00 | Contact the Indiana Department of Environmental Management About Storage Tank Annual Fee |
| Underground petroleum storage tank | $90.00 | Contact the Indiana Department of Environmental Management About Storage Tank Annual Fee |
| Underground storage tank containing regulated substances other than petroleum | $45.00 | Contact the Indiana Department of Environmental Management About Storage Tank Annual Fee |
| Waste tire management fee | 25 cents 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 About Waste Tire Management Fee |
| Prepaid wireless service charge | $1.00 | Prepaid wireless service charge information |