Jurisdiction detail
Indiana tax guide
A seeded subnational profile for Indiana, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Indiana Department of Revenue
Overview
Indiana has been steadily reducing its individual income tax. Most counties also impose local income tax that adds to the state rate.
Individual income tax
Indiana applies a flat 3.05 percent individual income tax with scheduled reductions.
Type: flat
Business tax
Indiana corporate adjusted gross income tax at 4.9 percent.
Reference rate: 4.9%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 7%
No local sales tax additions.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Indiana Department of RevenuePrimary sources
- Indiana Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.