State tax profile · 2026

Taxes in Indiana

Every state-level tax in Indiana, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Indiana’s gas tax ranks third-highest of all 51 jurisdictions, a striking distinction for a state better known for its central location than for aggressive taxation. Anyone who drives regularly—commuters, truckers, rural residents covering long distances—should expect to feel that ranking at the pump more than they might in most other states. For relocators weighing where their money goes, this single fact signals that Indiana’s road-related charges carry unusual weight, even if other parts of the tax picture look different. If you log heavy mileage or run a vehicle-dependent household, that third-place finish deserves a place in your calculations before you decide.

State Income Tax3
2.95%
flat rate
Sales Tax3
7.00%
state 7.00% + local
Property Tax1
0.66%
median of 92 counties
Corporate Tax3
4.90%
flat
Cigarette Tax3
$3.00
per pack of 20
Gas Tax4
63.10¢
per gallon
Beer Tax5
$0.115
per gallon
Wine Tax6
$0.470
per gallon
Spirits Tax7
$2.680
per gallon

State income tax

2.95% flat rate.

Local income tax: Indianapolis levies an income tax of 2.02%. See all local income taxes.

Sales tax

The combined state + local sales tax rate is 7.00%. State rate 7.00% plus an average 0.00% local.

Estate & inheritance tax

Indiana imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Indiana levies a transfer tax of 0.000% — No state transfer tax.

Cigarette Tax

Indiana levies a cigarette tax of $3.00 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Indiana levies a gas tax of 63.10¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Indiana levies a beer tax of $0.115 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Indiana levies a wine tax of $0.470 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Indiana levies a spirits tax of $2.680 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.66%. Compare counties below for local rates.

Counties in Indiana by property tax rate

CountyEffective rateMedian home value
Lake County0.92%$230,600
Marion County0.91%$224,000
Vigo County0.88%$148,500
Hamilton County0.88%$405,500
St. Joseph County0.86%$192,800
Porter County0.83%$281,500
Elkhart County0.82%$210,400
Blackford County0.81%$107,500
Wayne County0.81%$140,200
Hendricks County0.81%$307,600
Vanderburgh County0.80%$184,000
Randolph County0.79%$113,400
Allen County0.79%$214,900
Pike County0.78%$154,900
Boone County0.78%$376,200
Benton County0.77%$151,000
Newton County0.77%$171,500
Adams County0.77%$178,400
Clark County0.77%$222,900
LaPorte County0.77%$195,500
Crawford County0.75%$117,700
Bartholomew County0.75%$232,800
Delaware County0.74%$139,400
Madison County0.74%$161,300
Dearborn County0.73%$243,400
Henry County0.73%$154,400
Fayette County0.73%$130,700
Gibson County0.72%$180,000
Grant County0.72%$122,300
Howard County0.72%$165,000
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.