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Indiana

State Income Tax

3.05%
Flat Rate
Exempt
Social Security
2026-04-15
Filing Deadline
Flat
Structure

Indiana imposes a state income tax using a flat rate of 3.05% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Indiana state income tax. Retirement income is generally taxable. Social Security exempt; military pension fully exempt; some other pension deductions apply.

Full Tax Details

Has Income TaxYes
Tax StructureFlat Rate
Rate3.05%
Single Standard DeductionN/A
Married Standard DeductionN/A
Single Personal Exemption$1,000
Married Personal Exemption$2,000
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-04-15

Retirement Income Details

Social Security exempt; military pension fully exempt; some other pension deductions apply.

How Indiana Compares to Neighboring States

StateRateStructureSocial Security
Indiana ★3.05%FlatExempt
Illinois4.95%FlatExempt
Kentucky3.5%FlatExempt
Michigan4.25%FlatExempt
Ohio0–3.125%GraduatedExempt

Frequently Asked Questions — Indiana Income Tax

Does Indiana have a state income tax?

Yes. Indiana has a state income tax with a flat rate of 3.05%.

What is the Indiana income tax rate?

Indiana uses a flat tax rate of 3.05% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.

Is Social Security taxed in Indiana?

No. Indiana does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Indiana?

Yes. Indiana generally taxes retirement income. Social Security exempt; military pension fully exempt; some other pension deductions apply.

When is the Indiana income tax filing deadline?

The Indiana state income tax filing deadline is 2026-04-15. You can file and pay through the official Indiana Department of Revenue portal.

What is the standard deduction in Indiana?

Indiana's standard deduction is not available for single filers. A personal exemption of $1,000 (single) may also apply.

How does Indiana income tax compare to neighboring states?

Indiana's top rate of 3.05% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Indiana Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.