What is Indiana's income tax rate for 2024?

Indiana uses a single flat income tax rate with no brackets. For 2024 the rate is 3.05%, down from 3.15% in 2023, and it drops again to 3.00% for 2025. The flat rate applies to your Indiana taxable income after exemptions, since Indiana provides no standard deduction.

Does Indiana have a standard deduction?

No. Indiana does not offer a standard deduction. Instead, it reduces taxable income through exemptions: $1,000 per personal exemption, $1,000 per dependent with an additional $1,500 for each qualifying child, and an extra $1,000 for taxpayers or spouses age 65 or older. This calculator applies all of those exemptions to your income.

How much is the Indiana exemption for a child?

A qualifying dependent child reduces your Indiana taxable income by $2,500 in total — the $1,000 base dependent exemption plus an additional $1,500 child exemption. Other dependents who are not qualifying children get the $1,000 base exemption only. Personal exemptions for you and your spouse are $1,000 each.

What is Indiana county income tax?

Every Indiana county also levies a local income tax (LIT) on the same Indiana taxable income, based on where you lived on January 1. Rates vary widely by county, for example around 2.02% in Marion County. You can add your county rate to see your combined state-plus-local Indiana income tax.

Is this Indiana tax estimate accurate?

The state and county math is exact for the flat rate and the standard exemption amounts. However, the result is an estimate because it does not include every Indiana credit or add-back, such as the unified tax credit for the elderly, education credits, or various deductions. Use it for planning and verify your filing at in.gov/dor.

Indiana Income Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

Indiana is one of a handful of states with a true flat income tax — every dollar of taxable income is taxed at the same rate, which is 3.05% for 2024 and falling toward 3.00% in 2025. There is no standard deduction; instead Indiana uses a system of exemptions. This calculator applies the correct year’s rate, your exemptions, and your county income tax to estimate what you owe.

How it works

Indiana taxable income is your adjusted income minus exemptions, taxed at the flat rate:

Indiana taxable = Income − exemptions State tax = Indiana taxable × flat rate County tax = Indiana taxable × county rate

The exemptions are $1,000 per personal exemption, $1,000 per dependent (with an extra $1,500 for each qualifying child), and $1,000 for each filer age 65 or older.

The Indiana specifics

Flat rate by year. 3.15% (2023), 3.05% (2024), 3.00% (2025) — no brackets at any income level.
No standard deduction. Exemptions do the work of reducing taxable income.
County income tax. A separate local tax on the same taxable base, set by your county of residence.

Worked example

A married couple filing jointly for 2024 with $60,000 of income and two qualifying children:

Exemptions = (2 × $1,000) + (2 × $2,500) = $7,000
Indiana taxable = $60,000 − $7,000 = $53,000
State tax = $53,000 × 3.05% = $1,616.50

Adding a county rate of 2.02% would add $1,070.60 in county income tax.

Note: This is an estimate, not tax advice. It omits some Indiana credits and add-backs such as the unified credit for the elderly. Verify your filing and county rate at in.gov/dor.