2026 Indiana county tax

Indiana county income tax rates

All 92 Indiana counties levy an income tax, and every Indiana worker owes one of them. Which one is decided by where you lived on January 1 — not where you work, and not where you live now.

Counties
92
Rates run from
0.5% – 3%
Counties charging nothing
0

The January 1 rule is the part that catches people

Indiana county tax is set on January 1 and applies at the same rate to residents and non-residents alike; it is the COUNTY that changes, not the rate. Move from a 0.5% county to a 3% one in February and you still pay the lower rate for the rest of that year — and the reverse is just as true, which is the expensive direction. The rate follows the county you woke up in on New Year's Day.

The county is chosen by where you lived on January 1, or by your principal place of work if you lived outside Indiana. This estimate applies the county you select and does not resolve that test for you.

Every Indiana county rate for 2026

Indiana county income tax rates for 2026
CountyRate
Adams County1.6%
Allen County1.59%
Bartholomew County1.75%
Benton County1.79%
Blackford County2.5%
Boone County1.7%
Brown County2.5234%
Carroll County2.4733%
Cass County2.95%
Clark County2%
Clay County2.35%
Clinton County2.65%
Crawford County1.65%
Daviess County1.5%
Dearborn County1.4%
Decatur County2.45%
DeKalb County2.13%
Delaware County1.5%
Dubois County1.2%
Elkhart County2%
Fayette County2.82%
Floyd County1.89%
Fountain County2.1%
Franklin County1.7%
Fulton County2.88%
Gibson County1.3%
Grant County2.75%
Greene County2.35%
Hamilton County1.1%
Hancock County1.94%
Harrison County1%
Hendricks County1.7%
Henry County2.02%
Howard County2.35%
Huntington County1.95%
Jackson County2.1%
Jasper County2.864%
Jay County2.5%
Jefferson County1.03%
Jennings County2.5%
Johnson County1.4%
Knox County1.7%
Kosciusko County1%
LaGrange County1.65%
Lake County1.5%
LaPorte County1.45%
Lawrence County1.75%
Madison County2.25%
Marion County2.02%
Marshall County1.25%
Martin County2.5%
Miami County2.54%
Monroe County2.14%
Montgomery County2.65%
Morgan County2.72%
Newton County1%
Noble County1.75%
Ohio County2%
Orange County1.75%
Owen County2.5%
Parke County2.65%
Perry County1.4%
Pike County1.2%
Porter County0.5%
Posey County1.45%
Pulaski County2.85%
Putnam County2.3%
Randolph County3%
Ripley County2.38%
Rush County2.15%
Scott County2.16%
Shelby County1.7%
Spencer County0.8%
St. Joseph County1.75%
Starke County1.71%
Steuben County1.99%
Sullivan County1.7%
Switzerland County1.45%
Tippecanoe County1.28%
Tipton County2.6%
Union County2.75%
Vanderburgh County1.25%
Vermillion County1.5%
Vigo County2%
Wabash County2.9%
Warren County2.12%
Warrick County1%
Washington County2%
Wayne County1.25%
Wells County2.1%
White County2.32%
Whitley County1.6829%

What Indiana counties actually charge

Indiana counties grouped by the rate they charge
RateCounties charging it
1.7%6
1.75%5
2%5
2.5%5
1%4
1.5%4
Indianapolis local tax →Indiana paycheck calculator →Other local income taxes →

Indiana county tax: common questions

Which Indiana county tax do I pay?

The one you lived in on January 1, not the one you work in and not the one you moved to in March. Indiana fixes your county for the whole year on that date. If you lived outside Indiana on January 1 but worked in the state, your principal place of work decides it instead. A move later in the year does not change the rate you owe for that year.

How much is Indiana county tax?

It runs from 0.5% in Porter County to 3% in Randolph County for 2026, across all 92 counties. The commonest single rate is 1.7%, charged by 6 counties. Unlike most local taxes this one applies to your Indiana taxable income rather than to gross wages, so your state deductions and exemptions reduce it too.

Do non-residents pay Indiana county tax?

Yes, and at the same rate. Indiana does not split its county tax into resident and non-resident rates the way Ohio, Michigan and Pennsylvania cities do — the rate is the rate. What changes for a non-resident is WHICH county applies: your principal place of work rather than your home.

Does every Indiana county levy an income tax?

Yes. All 92 counties levy one for 2026, and the lowest is still 0.5%. There is no Indiana county where the answer is zero, which is why this tax cannot be skipped in a take-home estimate the way a city tax sometimes can.

Rates from Indiana DOR - Departmental Notice #1, effective Jan. 1, 2026 (R46 / 01-26), read 2026-08-17.