States/Indiana/Local Jurisdictions

Indiana County Income Taxes

All 92 Indiana counties levy county income taxes ranging from 0.50% to over 3%. Tax is based on employee residence, not work location. Employers withhold using county code on WH-4.

92
Counties (All have tax)
3.38%
Highest Rate
0.50%
Lowest Rate
Residence
Based On

Indiana County Tax Rules

• Residence-based: Indiana county tax is based on where the employee lives, not where they work.

• Form WH-4: Employees declare their county of residence on Form WH-4 for proper withholding.

• Combined withholding: County tax is withheld with state income tax using Indiana DOR withholding tables.

• Rate changes: Counties can change rates, typically effective January 1. Check DOR for current rates.

Major Counties (by rate)

Marion County (Indianapolis)

977K
2.02%

Elkhart County

206K
2%

Clark County

120K
2%

St. Joseph County

272K
1.75%

Lake County

498K
1.5%

Hendricks County

175K
1.5%

Allen County (Fort Wayne)

385K
1.48%

Tippecanoe County

195K
1.25%

Vanderburgh County

181K
1.25%

Hamilton County

350K
1%

Johnson County

163K
1%

Porter County

173K
0.5%

Full County Rate List

Indiana DOR publishes the complete list of all 92 county tax rates, updated annually.

View all county rates at Indiana DOR →
Back to Indiana State Guide