Indiana Tax Brackets 2025
Indiana state income tax rates for tax year 2025 — a flat 3.05% on all taxable income.
Tax year
2025
Type
Flat
Rate range
Flat 3.05%
Brackets
1
Indiana state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $1,525 | 3.05% | $1,525 | 3.05% |
| $75,000 | $2,288 | 3.05% | $2,288 | 3.05% |
| $100,000 | $3,050 | 3.05% | $3,050 | 3.05% |
| $150,000 | $4,575 | 3.05% | $4,575 | 3.05% |
| $250,000 | $7,625 | 3.05% | $7,625 | 3.05% |
| $500,000 | $15,250 | 3.05% | $15,250 | 3.05% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
About Indiana's 2025 rates
With a flat tax, your Indiana state income tax is simply 3.05% of your adjusted gross income after applicable deductions. Indiana is notable for also having county-level income taxes that range from 0.5% to 2.864%, which are added on top of the state rate. Your total Indiana income tax depends on which county you reside in. Indiana exempts Social Security benefits from state income tax. The state sales tax rate is 7%, which is one of the higher rates in the country. Indiana uses federal adjusted gross income as the starting point for state tax calculations.
Frequently asked questions
What are the Indiana tax brackets for 2025?
Indiana has a flat state income tax of 3.05% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top Indiana income tax rate in 2025?
3.05%.
How much Indiana state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $3,050 in Indiana state income tax for 2025 — an effective rate of 3.05%. Married filing jointly with the same income owes $3,050 (3.05% effective). Federal tax is separate.
Are Indiana 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Indiana bracket thresholds in effect for tax year 2025.