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IN

Indiana Nanny Tax Guide

Indiana has a low flat state income tax of 3.05%, but all counties also impose their own income taxes ranging from about 0.5% to 3%. You must withhold both state and county taxes.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.5% - 7.4%

Key Things to Know

  • Flat state income tax of 3.05%
  • County income taxes apply (varies by county)
  • Uses federal minimum wage
  • No disability or paid leave requirements

Indiana Employer Requirements

State Income Tax

Indiana uses a flat 3.05% state income tax rate. A personal exemption of $1,000 per dependent reduces taxable income.

County Income Tax

All Indiana counties have their own income tax, typically ranging from 0.5% to 3%. You must withhold county tax based on where your employee lives.

State Unemployment Insurance

Employers pay SUI tax on the first $9,500 of wages. New employer rate is 2.5%, with rates ranging from 0.5% to 7.4% based on experience.

What will it cost?

Wondering what you'll actually owe as a Indiana employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Indiana tax agency, IRS Publication 926

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