Indiana Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Indiana page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 3% | 2.95% |
Effective 2025-01-01: Indiana's flat individual adjusted gross income tax rate fell from 3.05% to 3.00%.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Indiana published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Personal exemption $1,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Married filing jointly
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Married filing separately
Standard deduction None · Personal exemption $1,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Head of household
Standard deduction None · Personal exemption $1,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
What 2025 cost at each income
Indiana tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,470 | $1,446 | −$24 |
| $75,000 | $2,220 | $2,183 | −$37 |
| $100,000 | $2,970 | $2,921 | −$49 |
| $150,000 | $4,470 | $4,396 | −$74 |
| $250,000 | $7,470 | $7,346 | −$124 |
| $500,000 | $14,970 | $14,721 | −$249 |
| $1,000,000 | $29,970 | $29,471 | −$499 |
Indiana against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Indiana, 2025
Sources
- 1.Indiana Department of RevenueState revenue department2025 Form IT-40, Indiana Full-Year Resident Individual Income Tax Return (State Form 154, R24 / 9-25)Retrieved · Line 8: "State adjusted gross income tax: multiply line 7 by 3% (.03)".
- 2.Indiana Department of RevenueState revenue departmentDepartmental Notice #1, effective Jan. 1, 2025 (R45 / 12-24)Retrieved · Archived copy of the Department's own https://www.in.gov/dor/files/dn01.pdf, which now serves the 2026 edition. States "For 2025, the state adjusted gross income tax rate for individuals is 3.00%" and carries the 2025 county rate chart.
- 3.Indiana Department of RevenueState revenue department2025 IT-40 Income Tax Instruction BookletRetrieved · Exemption amounts: $1,000 each for taxpayer, spouse and dependents; additional $1,500 for qualifying dependent children ($3,000 in the first year).
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- County income tax is shown but is not included in the headline state figure.
- The additional $1,500 dependent-child exemption, the age-65 and blind exemptions and Indiana's many deductions (renter's, homeowner's property tax, military pay) are not modelled.