Individual income tax collections
$8,687,238,000
2025 · Census State Government Tax Collections
State-level property tax collections
$17,133,000
2025 · Census State Government Tax Collections; excludes local property taxes
General sales tax collections
$11,223,248,000
2025 · Census State Government Tax Collections
State tax collections per resident
$3,932
2025 · Census tax collections
State tax collections
$27,421,554,000
2025 · Census Annual Survey of State Government Tax Collections
Income Tax
Personal income tax.
Individual income tax collections
$8,687,238,000
2025 · Census State Government Tax Collections
Income tax rate
3.05%
Flat, falling to 2.9% by 2027
Local income taxes
Yes, by county
Corporate rate
4.9%
Individual income tax collections
1990–2025$8,687,238,000▲ 316%
Census State Government Tax Collections (FRED ININCTAX).
| Indicator | Indiana | U.S. |
|---|---|---|
| Top marginal income tax rate (%) | 3.05 | 5 |
- •Indiana charges a single flat income tax rate (3.05% in 2024, scheduled to fall to 2.9% by 2027) plus a county income tax, and its 7% sales tax is the second-highest state rate in the U.S. with no local add-on.
Property Tax
Tax on real estate.
State-level property tax collections
$17,133,000
2025 · Census State Government Tax Collections; excludes local property taxes
Effective property tax rate
0.75%
Cap
1% homestead circuit breaker
State-level property tax collections
1990–2025$17,133,000▲ 384%
Census State Government Tax Collections; excludes local property taxes (FRED INPROPTAX).
| Indicator | Indiana | U.S. |
|---|---|---|
| Effective property tax rate (%) | 0.75 | 0.9 |
Sales Tax
Consumption tax.
General sales tax collections
$11,223,248,000
2025 · Census State Government Tax Collections
State sales tax
7.00%
Local add-on
None
Rank
2nd-highest state rate
General sales tax collections
1990–2025$11,223,248,000▲ 340%
Census State Government Tax Collections (FRED INSALESTAX).
| Indicator | Indiana | U.S. |
|---|---|---|
| Combined sales tax (%) | 7 | 7.5 |
Tax Burden
Overall taxes paid.
State tax collections per resident
$3,932
2025 · Census tax collections
State & local tax burden
9.3%
Rank
Middle of the pack
Structure
Flat income tax
State tax collections per resident
1990–2025$3,932▲ 258%
Census tax collections (INTOTLTAX) divided by Census resident population (INPOP).
| Indicator | Indiana | U.S. |
|---|---|---|
| Tax burden (% of income) | 9.3 | 9.9 |
Tax Revenue
Government income.
State tax collections
$27,421,554,000
2025 · Census Annual Survey of State Government Tax Collections
Largest source
Sales tax
State tax collections
1990–2025$27,421,554,000▲ 349%
Census Annual Survey of State Government Tax Collections, fiscal years (FRED INTOTLTAX).