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Rates, Fees & Penalties

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 TypeFee Additional Information
Aircraft registration/transfer fee $10.00Form 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