2026 tax year · Indiana
Local income tax in Indiana
Randolph County is the most expensive of the Indiana levies we hold, $2,400 on $80,000, on top of federal and state tax.
A county income tax, charged on the same income Indiana taxes.
Your county is fixed on January 1 and does not change if you move. And rates run from 0.5% to 3%.
What the Indiana levies cost on $80,000
| Jurisdiction | How it is worked out | On $80,000 |
|---|---|---|
| Adams County | 1.6% of Indiana adjusted gross income | $1,280 |
| Allen County | 1.59% of Indiana adjusted gross income | $1,272 |
| Bartholomew County | 1.75% of Indiana adjusted gross income | $1,400 |
| Benton County | 1.79% of Indiana adjusted gross income | $1,432 |
| Blackford County | 2.5% of Indiana adjusted gross income | $2,000 |
| Boone County | 1.7% of Indiana adjusted gross income | $1,360 |
| Brown County | 2.52% of Indiana adjusted gross income | $2,019 |
| Carroll County | 2.47% of Indiana adjusted gross income | $1,979 |
| Cass County | 2.95% of Indiana adjusted gross income | $2,360 |
| Clark County | 2% of Indiana adjusted gross income | $1,600 |
| Clay County | 2.35% of Indiana adjusted gross income | $1,880 |
| Clinton County | 2.65% of Indiana adjusted gross income | $2,120 |
| Crawford County | 1.65% of Indiana adjusted gross income | $1,320 |
| Daviess County | 1.5% of Indiana adjusted gross income | $1,200 |
| Dearborn County | 1.4% of Indiana adjusted gross income | $1,120 |
| Decatur County | 2.45% of Indiana adjusted gross income | $1,960 |
| DeKalb County | 2.13% of Indiana adjusted gross income | $1,704 |
| Delaware County | 1.5% of Indiana adjusted gross income | $1,200 |
| Dubois County | 1.2% of Indiana adjusted gross income | $960 |
| Elkhart County | 2% of Indiana adjusted gross income | $1,600 |
| Fayette County | 2.82% of Indiana adjusted gross income | $2,256 |
| Floyd County | 1.89% of Indiana adjusted gross income | $1,512 |
| Fountain County | 2.1% of Indiana adjusted gross income | $1,680 |
| Franklin County | 1.7% of Indiana adjusted gross income | $1,360 |
| Fulton County | 2.88% of Indiana adjusted gross income | $2,304 |
| Gibson County | 1.3% of Indiana adjusted gross income | $1,040 |
| Grant County | 2.75% of Indiana adjusted gross income | $2,200 |
| Greene County | 2.35% of Indiana adjusted gross income | $1,880 |
| Hamilton County | 1.1% of Indiana adjusted gross income | $880 |
| Hancock County | 1.94% of Indiana adjusted gross income | $1,552 |
| Harrison County | 1% of Indiana adjusted gross income | $800 |
| Hendricks County | 1.7% of Indiana adjusted gross income | $1,360 |
| Henry County | 2.02% of Indiana adjusted gross income | $1,616 |
| Howard County | 2.35% of Indiana adjusted gross income | $1,880 |
| Huntington County | 1.95% of Indiana adjusted gross income | $1,560 |
| Jackson County | 2.1% of Indiana adjusted gross income | $1,680 |
| Jasper County | 2.86% of Indiana adjusted gross income | $2,291 |
| Jay County | 2.5% of Indiana adjusted gross income | $2,000 |
| Jefferson County | 1.03% of Indiana adjusted gross income | $824 |
| Jennings County | 2.5% of Indiana adjusted gross income | $2,000 |
| Johnson County | 1.4% of Indiana adjusted gross income | $1,120 |
| Knox County | 1.7% of Indiana adjusted gross income | $1,360 |
| Kosciusko County | 1% of Indiana adjusted gross income | $800 |
| LaGrange County | 1.65% of Indiana adjusted gross income | $1,320 |
| Lake County | 1.5% of Indiana adjusted gross income | $1,200 |
| LaPorte County | 1.45% of Indiana adjusted gross income | $1,160 |
| Lawrence County | 1.75% of Indiana adjusted gross income | $1,400 |
| Madison County | 2.25% of Indiana adjusted gross income | $1,800 |
| Marion County | 2.02% of Indiana adjusted gross income | $1,616 |
| Marshall County | 1.25% of Indiana adjusted gross income | $1,000 |
| Martin County | 2.5% of Indiana adjusted gross income | $2,000 |
| Miami County | 2.54% of Indiana adjusted gross income | $2,032 |
| Monroe County | 2.14% of Indiana adjusted gross income | $1,712 |
| Montgomery County | 2.65% of Indiana adjusted gross income | $2,120 |
| Morgan County | 2.72% of Indiana adjusted gross income | $2,176 |
| Newton County | 1% of Indiana adjusted gross income | $800 |
| Noble County | 1.75% of Indiana adjusted gross income | $1,400 |
| Ohio County | 2% of Indiana adjusted gross income | $1,600 |
| Orange County | 1.75% of Indiana adjusted gross income | $1,400 |
| Owen County | 2.5% of Indiana adjusted gross income | $2,000 |
| Parke County | 2.65% of Indiana adjusted gross income | $2,120 |
| Perry County | 1.4% of Indiana adjusted gross income | $1,120 |
| Pike County | 1.2% of Indiana adjusted gross income | $960 |
| Porter County | 0.5% of Indiana adjusted gross income | $400 |
| Posey County | 1.45% of Indiana adjusted gross income | $1,160 |
| Pulaski County | 2.85% of Indiana adjusted gross income | $2,280 |
| Putnam County | 2.3% of Indiana adjusted gross income | $1,840 |
| Randolph County | 3% of Indiana adjusted gross income | $2,400 |
| Ripley County | 2.38% of Indiana adjusted gross income | $1,904 |
| Rush County | 2.15% of Indiana adjusted gross income | $1,720 |
| St. Joseph County | 1.75% of Indiana adjusted gross income | $1,400 |
| Scott County | 2.16% of Indiana adjusted gross income | $1,728 |
| Shelby County | 1.7% of Indiana adjusted gross income | $1,360 |
| Spencer County | 0.8% of Indiana adjusted gross income | $640 |
| Starke County | 1.71% of Indiana adjusted gross income | $1,368 |
| Steuben County | 1.99% of Indiana adjusted gross income | $1,592 |
| Sullivan County | 1.7% of Indiana adjusted gross income | $1,360 |
| Switzerland County | 1.45% of Indiana adjusted gross income | $1,160 |
| Tippecanoe County | 1.28% of Indiana adjusted gross income | $1,024 |
| Tipton County | 2.6% of Indiana adjusted gross income | $2,080 |
| Union County | 2.75% of Indiana adjusted gross income | $2,200 |
| Vanderburgh County | 1.25% of Indiana adjusted gross income | $1,000 |
| Vermillion County | 1.5% of Indiana adjusted gross income | $1,200 |
| Vigo County | 2% of Indiana adjusted gross income | $1,600 |
| Wabash County | 2.9% of Indiana adjusted gross income | $2,320 |
| Warren County | 2.12% of Indiana adjusted gross income | $1,696 |
| Warrick County | 1% of Indiana adjusted gross income | $800 |
| Washington County | 2% of Indiana adjusted gross income | $1,600 |
| Wayne County | 1.25% of Indiana adjusted gross income | $1,000 |
| Wells County | 2.1% of Indiana adjusted gross income | $1,680 |
| White County | 2.32% of Indiana adjusted gross income | $1,856 |
| Whitley County | 1.68% of Indiana adjusted gross income | $1,346 |
Does it reach self-employment profit?
Yes. In Indiana the local tax reaches net profit from self-employment, not only wages. No employer withholds it, so it is on you to pay it, usually alongside your quarterly estimates, and it is routinely missed for exactly that reason.
What catches people out in Indiana
Every one of Indiana’s 92 counties charges a local income tax, and it is calculated on the same income the state taxes. That means it reaches profit from working for yourself in full, along with everything else the state taxes.
The spread between counties is enormous and has nothing to do with distance. Porter County charges 0.5% and Randolph County charges 3%, a six-fold difference, and neighbouring counties can be far apart.
Which county you pay is fixed on January 1 and does not change if you move during the year. If you live outside Indiana but your main place of work or business is in an Indiana county, you pay that county’s full rate, the reduced rate that used to apply to non-residents no longer exists.
Six counties changed their rate on January 1, 2026: Carroll, Grant, Greene, Howard, Shelby and Union.
These figures were checked in July 2026 against Indiana city and state revenue sources, and we rate our confidence in them as high. Local rates change by council vote and local referendum far more often than state rates do, so confirm yours with the city or county itself before relying on a number here.
What these words mean
- Nonresident
- Someone who earns money in a place without living there. Most states and cities tax non-residents only on what they earned inside the boundary, and residents on everything.
- Adjusted gross income
- Your total income minus a specific set of deductions, before the standard deduction. Many state taxes and phase-outs are measured against this figure rather than your final taxable income.
Related
- Local income tax in every state
- 1099 taxes in Indiana
- Paycheck in Indiana
- Quarterly payments in Indiana
- S-corp election in Indiana
General information about how these taxes work, not tax advice. Local rates change by ordinance and referendum, confirm with your jurisdiction or a tax professional before acting on anything here.