Indiana Standard Deduction
The Indiana standard deduction is a flat amount you can subtract from your gross income before Indiana income tax is calculated, instead of itemising individual deductions. This page shows the Indiana standard deduction for tax year 2025 by filing status, sourced directly from the Indiana Department of Revenue, and calculates your Indiana taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Indiana itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Indiana provides. Use this alongside the Indiana income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
Indiana does not provide a standard deduction. Indiana does not use a standard deduction. Instead, Indiana provides a personal exemption of $1,000 per taxpayer (IC 6-3-1-3.5). A dependent exemption of $1,500 applies for each dependent under age 18 or with a qualifying disability; $500 for other qualifying dependents.
Indiana standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $0.00 | Indiana Department of Revenue |
| Married filing jointly | $0.00 | Indiana Department of Revenue |
| Head of household | $0.00 | Indiana Department of Revenue |
| Married filing separately | $0.00 | Indiana Department of Revenue |
Indiana does not use a standard deduction. Instead, Indiana provides a personal exemption of $1,000 per taxpayer (IC 6-3-1-3.5). A dependent exemption of $1,500 applies for each dependent under age 18 or with a qualifying disability; $500 for other qualifying dependents.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Indiana standard deduction: frequently asked questions
What is the Indiana standard deduction for 2025?
Indiana does not provide a standard deduction. Indiana does not use a standard deduction. Instead, Indiana provides a personal exemption of $1,000 per taxpayer (IC 6-3-1-3.5). A dependent exemption of $1,500 applies for each dependent under age 18 or with a qualifying disability; $500 for other qualifying dependents.
How does the Indiana standard deduction affect my tax?
The standard deduction lowers your Indiana taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $0.00 standard deduction has $60,000.00 of Indiana taxable income before any other adjustments.
Should I take the Indiana standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Indiana exceed the standard deduction of $0.00 (single) or $0.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Indiana Department of Revenue.
What is Indiana's state income tax rate for 2025?
Indiana's flat state income tax rate is 3.05% for tax year 2025. This rate applies to all adjusted gross income regardless of filing status. The rate was reduced from 3.15% as of January 1, 2025 under Indiana HEA 1001 (2023), per Indiana Code §6-3-2-1.
Does Indiana have a standard deduction?
Indiana does not have a standard deduction. Instead, Indiana allows a personal exemption of $1,000 per taxpayer. A dependent exemption of $1,500 applies for each dependent who is under age 18 or has a qualifying disability; a $500 exemption applies for other qualifying dependents. See Indiana Code §6-3-1-3.5.
Does Indiana have county income taxes?
Yes. In addition to the 3.05% state rate, each Indiana county may impose its own county income tax. County rates vary and are collected by the Indiana Department of Revenue through the same state return. Rates range roughly from 0.5% to over 3% depending on the county. You must use the county rate for the county where you lived on January 1 of the tax year.
Will Indiana's income tax rate continue to fall?
Indiana's HEA 1001 (2023) includes a schedule of further reductions subject to revenue conditions. Future planned rates are 3.0% for 2026, 2.9% for 2027, 2.8% for 2028, and so on toward a long-run target. Reductions are contingent on Indiana meeting its revenue reserve requirements each year.
Official sources
- Indiana standard deduction (tax year 2025): Indiana Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.