Indiana Local Income Tax Rates, 2026

92 Indiana jurisdictions withhold a local income tax, at 0.5% to 3% for residents. Base: State taxable income. Every rate links to its source.

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Calculators for major Indiana jurisdictions

Randolph County (3%), Cass County (2.95%), Wabash County (2.9%), Fulton County (2.88%), Jasper County (2.864%), Pulaski County (2.85%), Fayette County (2.82%), Grant County (2.75%), Union County (2.75%), Morgan County (2.72%), Clinton County (2.65%), Montgomery County (2.65%), Parke County (2.65%), Tipton County (2.6%), Miami County (2.54%), Brown County (2.523%), Blackford County (2.5%), Jay County (2.5%), Jennings County (2.5%), Martin County (2.5%), Owen County (2.5%), Carroll County (2.473%), Decatur County (2.45%), Ripley County (2.38%), Clay County (2.35%), Greene County (2.35%), Howard County (2.35%), White County (2.32%), Putnam County (2.3%), Madison County (2.25%), Scott County (2.16%), Rush County (2.15%), Monroe County (2.14%), DeKalb County (2.13%), Warren County (2.12%), Fountain County (2.1%), Jackson County (2.1%), Wells County (2.1%), Henry County (2.02%), Marion County (2.02%), Clark County (2%), Elkhart County (2%), Ohio County (2%), Vigo County (2%), Washington County (2%), Steuben County (1.99%), Huntington County (1.95%), Hancock County (1.94%), Floyd County (1.89%), Benton County (1.79%), Bartholomew County (1.75%), Lawrence County (1.75%), Noble County (1.75%), Orange County (1.75%), St. Joseph County (1.75%), Starke County (1.71%), Boone County (1.7%), Franklin County (1.7%), Hendricks County (1.7%), Knox County (1.7%), Shelby County (1.7%), Sullivan County (1.7%), Whitley County (1.683%), Crawford County (1.65%), LaGrange County (1.65%), Adams County (1.6%), Allen County (1.59%), Daviess County (1.5%), Delaware County (1.5%), Lake County (1.5%), Vermillion County (1.5%), LaPorte County (1.45%), Posey County (1.45%), Switzerland County (1.45%), Dearborn County (1.4%), Johnson County (1.4%), Perry County (1.4%), Gibson County (1.3%), Tippecanoe County (1.28%), Marshall County (1.25%), Vanderburgh County (1.25%), Wayne County (1.25%), Dubois County (1.2%), Pike County (1.2%), Hamilton County (1.1%), Jefferson County (1.03%), Harrison County (1%), Kosciusko County (1%), Newton County (1%), Warrick County (1%), Spencer County (0.8%), Porter County (0.5%)

All Indiana local income tax rates

Jurisdiction Residents Non-residents Source
Adams County 1.6% source
Allen County 1.59% source
Bartholomew County 1.75% source
Benton County 1.79% source
Blackford County 2.5% source
Boone County 1.7% source
Brown County 2.523% source
Carroll County 2.473% source
Cass County 2.95% source
Clark County 2% source
Clay County 2.35% source
Clinton County 2.65% source
Crawford County 1.65% source
Daviess County 1.5% source
Dearborn County 1.4% source
Decatur County 2.45% source
DeKalb County 2.13% source
Delaware County 1.5% source
Dubois County 1.2% source
Elkhart County 2% source
Fayette County 2.82% source
Floyd County 1.89% source
Fountain County 2.1% source
Franklin County 1.7% source
Fulton County 2.88% source
Gibson County 1.3% source
Grant County 2.75% source
Greene County 2.35% source
Hamilton County 1.1% source
Hancock County 1.94% source
Harrison County 1% source
Hendricks County 1.7% source
Henry County 2.02% source
Howard County 2.35% source
Huntington County 1.95% source
Jackson County 2.1% source
Jasper County 2.864% source
Jay County 2.5% source
Jefferson County 1.03% source
Jennings County 2.5% source
Johnson County 1.4% source
Knox County 1.7% source
Kosciusko County 1% source
LaGrange County 1.65% source
Lake County 1.5% source
LaPorte County 1.45% source
Lawrence County 1.75% source
Madison County 2.25% source
Marion County 2.02% source
Marshall County 1.25% source
Martin County 2.5% source
Miami County 2.54% source
Monroe County 2.14% source
Montgomery County 2.65% source
Morgan County 2.72% source
Newton County 1% source
Noble County 1.75% source
Ohio County 2% source
Orange County 1.75% source
Owen County 2.5% source
Parke County 2.65% source
Perry County 1.4% source
Pike County 1.2% source
Porter County 0.5% source
Posey County 1.45% source
Pulaski County 2.85% source
Putnam County 2.3% source
Randolph County 3% source
Ripley County 2.38% source
Rush County 2.15% source
Scott County 2.16% source
Shelby County 1.7% source
Spencer County 0.8% source
St. Joseph County 1.75% source
Starke County 1.71% source
Steuben County 1.99% source
Sullivan County 1.7% source
Switzerland County 1.45% source
Tippecanoe County 1.28% source
Tipton County 2.6% source
Union County 2.75% source
Vanderburgh County 1.25% source
Vermillion County 1.5% source
Vigo County 2% source
Wabash County 2.9% source
Warren County 2.12% source
Warrick County 1% source
Washington County 2% source
Wayne County 1.25% source
Wells County 2.1% source
White County 2.32% source
Whitley County 1.683% source

Resident rates apply to the base shown above; bracketed localities show the top rate.

FAQ

How many Indiana jurisdictions have a local income tax?

92 in 2026, with resident rates from 0.5% to 3%. Every Indiana resident owes one, set by the county they live in.

What income does Indiana local income tax apply to?

State taxable income. Pre-tax 401(k) and Section 125 amounts reduce it.

Do non-residents who work in a Indiana county pay it?

No. Indiana taxes by county of residence; where you work does not change the rate, and out-of-state residents pay a separate non-resident rate.

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