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- 04Mileage Deduction Calculator
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- 07Tax Set-Aside Calculator
- 08Maryland Local Tax Calculator
- 09Indiana County Tax Calculator
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- 11QBI Deduction CalculatorIn progress
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Other states with their own calculator: Maryland (every county adds a local rate) · New York (a recapture applies above $107,650)
Indiana county income tax calculator
Indiana is one of only two states where every county must charge its own income tax. The state rate is 2.95%; the county adds between 0.50% and 3.00% on top. What you owe depends on where you lived on 1 January, and the difference between counties is larger than most people expect.
Your result
Where these figures come from
- State rate
- 2.95% · Ind. Code 6-3-2-1
- County rates
- DOR Departmental Notice #1
- Counties
- All 92, revised for 2026
- Local structure
- Single consolidated rate · Ind. Code 6-3.6
- Verified
- 3 October 2026
How this is worked out
Two rates added together, and one of them depends on a line on a map. The part worth understanding is which map.
The formulas are shown as the authority defines them, in its own terms — the arithmetic is not copyrightable and the rates are public-domain US government material. What these lines cannot tell you is where your figures came from; that is what the table above is for.
County income tax in all 92 Indiana counties
Every county in Indiana charges a local income tax — it is one of only two states where that is mandatory. The column on the right is what the county rate and the state's 2.95% come to together, because that total is what matters.
County rates run from 0.5% to 3% · combined with the state rate, 3.45% to 5.95%
| County | Local rate | With state tax |
|---|---|---|
| Adams | 1.6% | 4.55% |
| Allen | 1.59% | 4.54% |
| Bartholomew | 1.75% | 4.7% |
| Benton | 1.79% | 4.74% |
| Blackford | 2.5% | 5.45% |
| Boone | 1.7025% changed 1 Oct | 4.6525% |
| Brown | 2.5234% | 5.4734% |
| Carroll | 2.4733% | 5.4233% |
| Cass | 2.95% | 5.9% |
| Clark | 2% | 4.95% |
| Clay | 2.35% | 5.3% |
| Clinton | 2.65% | 5.6% |
| Crawford | 1.65% | 4.6% |
| Daviess | 1.5% | 4.45% |
| Dearborn | 1.4% | 4.35% |
| Decatur | 2.45% | 5.4% |
| DeKalb | 2.13% | 5.08% |
| Delaware | 1.5% | 4.45% |
| Dubois | 1.2% | 4.15% |
| Elkhart | 2% | 4.95% |
| Fayette | 2.82% | 5.77% |
| Floyd | 1.89% | 4.84% |
| Fountain | 2.1% | 5.05% |
| Franklin | 1.7% | 4.65% |
| Fulton | 2.88% | 5.83% |
| Gibson | 1.3% | 4.25% |
| Grant | 2.75% | 5.7% |
| Greene | 2.35% | 5.3% |
| Hamilton | 1.1% | 4.05% |
| Hancock | 1.94% | 4.89% |
| Harrison | 1% | 3.95% |
| Hendricks | 1.7% | 4.65% |
| Henry | 2.02% | 4.97% |
| Howard | 2.35% | 5.3% |
| Huntington | 1.95% | 4.9% |
| Jackson | 2.1% | 5.05% |
| Jasper | 2.864% | 5.814% |
| Jay | 2.5% | 5.45% |
| Jefferson | 1.03% | 3.98% |
| Jennings | 2.5% | 5.45% |
| Johnson | 1.4% | 4.35% |
| Knox | 1.7% | 4.65% |
| Kosciusko | 1% | 3.95% |
| LaGrange | 1.65% | 4.6% |
| Lake | 1.5% | 4.45% |
| LaPorte | 1.45% | 4.4% |
| Lawrence | 1.75% | 4.7% |
| Madison | 2.25% | 5.2% |
| Marion | 2.02% | 4.97% |
| Marshall | 1.25% | 4.2% |
| Martin | 2.5% | 5.45% |
| Miami | 2.54% | 5.49% |
| Monroe | 2.14% | 5.09% |
| Montgomery | 2.65% | 5.6% |
| Morgan | 2.72% | 5.67% |
| Newton | 1% | 3.95% |
| Noble | 1.75% | 4.7% |
| Ohio | 2% | 4.95% |
| Orange | 1.75% | 4.7% |
| Owen | 2.5% | 5.45% |
| Parke | 2.65% | 5.6% |
| Perry | 1.4% | 4.35% |
| Pike | 1.2% | 4.15% |
| Porter | 0.5% | 3.45% |
| Posey | 1.45% | 4.4% |
| Pulaski | 2.85% | 5.8% |
| Putnam | 2.3% | 5.25% |
| Randolph | 3% | 5.95% |
| Ripley | 2.38% | 5.33% |
| Rush | 2.15% | 5.1% |
| Scott | 2.16% | 5.11% |
| Shelby | 1.7% | 4.65% |
| Spencer | 0.8% | 3.75% |
| St. Joseph | 1.75% | 4.7% |
| Starke | 1.71% | 4.66% |
| Steuben | 1.99% | 4.94% |
| Sullivan | 1.7% | 4.65% |
| Switzerland | 1.45% | 4.4% |
| Tippecanoe | 1.28% | 4.23% |
| Tipton | 2.6% | 5.55% |
| Union | 2.75% | 5.7% |
| Vanderburgh | 1.25% | 4.2% |
| Vermillion | 1.5% | 4.45% |
| Vigo | 2% | 4.95% |
| Wabash | 2.9% | 5.85% |
| Warren | 2.12% | 5.07% |
| Warrick | 1% | 3.95% |
| Washington | 2% | 4.95% |
| Wayne | 1.25% | 4.2% |
| Wells | 2.1% | 5.05% |
| White | 2.32% | 5.27% |
| Whitley | 1.6829% | 4.6329% |
Your county is the one you lived in on 1 January, not the one you live in now. The local rate is a single combined figure — there is nothing to add to it, and no separate rate for nonresidents.
Frequently asked questions
Which county's tax do I pay?
The one you lived in on 1 January. Indiana fixes the rate at the start of the year and leaves it there: moving in June does not change it until the following 1 January, so the rest of that year stays at the county you began it in. If you live outside Indiana, the county where your principal place of work is located applies instead.
How much is it?
It depends entirely on the county, and the range is wide: 0.50% in Porter at the bottom, 3.00% in Randolph at the top. On top of the state's 2.95%, that means the same income is taxed at somewhere between 3.45% and 5.95% in Indiana depending only on where the person lives.
Is the county tax on top of the state tax, or part of it?
On top. Indiana charges 2.95% at state level for 2026 and the county rate in addition, both on the same income. There is no offset between them and no credit for one against the other.
Do nonresidents pay a different rate?
No. Indiana has no separate nonresident rate — a nonresident pays the full county rate of the county that applies to them. That is a real difference from Maryland, which charges nonresidents a flat 2.25% instead of the county rate, and it catches people who work across a state line.
Why does Boone County not match the published table?
Because its rate changed during the year. Boone went from 1.7000% to 1.7100% on 1 October 2026, and Indiana's rule for a mid-year change is that the taxpayer pays three quarters at the old rate and one quarter at the new — which gives 1.7025% for 2026. That figure is in no DOR table, because it is the product of the rule rather than a rate anyone published. A calculator that copied the table would give either 1.70% or 1.71% and be wrong for the year.
Do I need to file anything separate for the county tax?
No. Indiana collects the local tax on the same return as the state tax — IT-40 for residents. There is no separate county return, which is why the county rate does not appear as its own line item to most people until they look at the total and wonder why it is higher than 2.95%.