{"place":"Indianapolis, IN","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/indianapolis-in","state":{"code":"IN","name":"Indiana","slug":"indiana","incomeTax":{"type":"flat","flatRate2026":2.95,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"The state rate is scheduled to drop to 2.90% in 2027. Every county also levies a local income tax. Under Departmental Notice #1 (effective Oct. 1, 2026), county rates run from 0.5% (Porter) to 3.0% (Randolph): https://www.in.gov/dor/files/dn01.pdf","source":"https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/"},"estimatedTax":{"form":"ES-40","rule":"Generally required if you owe $1,000 or more in combined state and county income tax for the year that withholding doesn't cover.","schedule":"Same dates as federal (April 15, June 15, September 15, and January 15 of the next year).","source":"https://www.in.gov/dor/i-need-to/make-a-payment/estimated-payments/"},"minimumWage2026":{"standard":7.25,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Indiana's state rate matches the federal $7.25. The state minimum wage law covers employers with 2 or more employees that are not subject to the federal Fair Labor Standards Act (IC 22-2-2-3: https://iga.in.gov/ic/2026/Title_22.html). The maximum tip credit is $5.12, and tipped employees are those receiving more than $30 a month in tips.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Marketplace contractor law (IC 22-1-6-3)","summary":"App-based marketplace contractors are treated as independent contractors under all state and local law if nearly all pay is based on services or output and a written contract says they are independent contractors. The contract must also let them set their own hours, work for others without restriction, and bear their own expenses.","source":"https://iga.in.gov/ic/2025/Title_22.html"},{"name":"Workers' compensation exemption certificate (Form WCE-1)","summary":"Independent contractors who aren't required to carry workers' compensation can get an exemption certificate through Indiana DOR. The application fee is $20, and all Indiana tax returns must be filed and any delinquencies paid.","source":"https://www.in.gov/dor/i-am-a/business-corp/contractors/workers-comp/"}],"notes":null},"stateRetirementProgram":{"state":"Indiana","code":"IN","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":{"slug":"indianapolis-in","name":"Indianapolis","stateCode":"IN","county":"Marion County","population":901116,"populationYear":2025,"localIncomeTax":{"applies":true,"name":"Marion County Local Income Tax (Indiana county income tax)","residentRate":0.0202,"nonresidentRate":null,"selfEmployed":"If you lived in Marion County on Jan. 1, the 2.02% county tax is figured on Schedule CT-40 from your Indiana adjusted gross income, which starts from federal AGI and so includes net self-employment and 1099 profit. If you owe $1,000 or more in combined state and county tax not covered by withholding, you generally must make quarterly estimated payments.","effective":"Rate shown in Indiana DOR Departmental Notice #1, effective Oct. 1, 2026","source":"https://www.in.gov/dor/files/dn01.pdf"},"localBusinessTaxes":[{"name":"Indiana business personal property tax (Marion County)","summary":"Business equipment is assessed each Jan. 1, with returns due May 15 (May 15, 2026 this year). Starting with the 2026 assessment date, a business whose total personal property acquisition cost in the county is under $2,000,000 is exempt, but must claim the exemption on Form 102 or 103 (plus Form 104) unless it already claimed it in an earlier year and still qualifies.","source":"https://www.in.gov/dlgf/assessments/personal-property"}],"businessLicense":null,"gigLaws":[],"notes":"County is set by residence on Jan. 1. People who live outside Indiana but whose principal place of work or business is in Marion County on Jan. 1 pay Marion County's rate; Indiana residents of other counties pay their home county's rate (https://www.in.gov/dor/files/dn01.pdf). Return mechanics (federal AGI start, Schedule CT-40): https://www.in.gov/dor/i-am-a/individual/first-time-filer/your-indiana-tax-return-line-by-line. Estimated payment rule ($1,000 or more in state and county tax not covered by withholding; due April 15, June 15, Sept. 15, Jan. 15): https://www.in.gov/dor/i-need-to/make-a-payment/estimated-payments. Indiana DOR says all existing local income tax rates will expire and must be readopted during the 2027 budget process, and starting in 2028 cities and towns of 3,500+ people may impose their own local income tax of up to 1.2% (https://www.in.gov/dor/files/tax-chapter.pdf). No local gig-worker pay ordinances were found.","populationSource":"https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv"},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/indianapolis-in/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/indianapolis-in/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/indianapolis-in/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/indianapolis-in/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/indianapolis-in/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/indianapolis-in/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/indianapolis-in/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}