Filing and paying Indiana income tax
- Return
- Form IT-40 for full-year residents, with Schedule CT-40 for county tax, due April 15. With a federal extension you don't need a separate Indiana form; without one, file Form IT-9. Either way, pay 90% of the tax by April 15.
- Withholding
- Indiana uses Form WH-4, which also tells your employer your county of residence and employment on January 1.
- Estimated payments
- Form ES-40 covers both state and county tax, due April 15, June 15, and September 15, 2026, and January 15, 2027.
To see how Indiana sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Indiana Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Indiana |
|---|---|---|---|
| Indiana (here) | $2,921 | $16,091 | — |
| Illinois | $4,805 | $17,975 | +$1,885 |
| Kentucky | $3,382 | $16,552 | +$462 |
| Ohio | $1,981 | $15,151 | -$939 |
| Michigan | $3,999 | $17,169 | +$1,079 |
A negative "vs." figure means that state collects less total income tax than Indiana. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Indiana state income tax rate for 2026?
Indiana has a flat 2.95% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the personal exemption. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Indiana on a $100,000 salary?
For a single filer earning $100,000 in Indiana in 2026, expect approximately $13,170 in federal income tax and $2,921 in Indiana state income tax — for a total income tax of about $16,091, an effective rate of 16.1%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Indianapolis income tax rate?
Marion County's rate is 2.02% for 2026, on top of the 2.95% state rate, for a combined 4.97% of income after exemptions.
Which county tax do I pay if I move during the year?
The county where you lived on January 1. Its rate applies to the whole year. The new county's rate starts the following January.
Does Indiana tax Social Security?
No. Taxable Social Security benefits are subtracted in full on Schedule 2, as are railroad retirement benefits.
Can renters get a tax break in Indiana?
Yes. You can deduct the rent you paid on your main Indiana home, up to $3,000 a year. At the combined state and Marion County rate that is worth about $149.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.