Forming an LLC in

Indiana IN

Checked November 4, 2026 · How we score

Forming an LLC in Indiana costs $95 to file and $31 every two years ($15.50 per year). The top state income tax rate is 2.95%.

Filing fee

$95

Articles of Organization

Annual fee

$15.5

per year, normalised

State income tax

2.95%

top rate

Cost rank

#16

of 51, first-year fees

Indiana LLC costs

Indiana LLC fees
Filing fee	$95
Annual report / franchise fee	$15.5 Business entity report: $31 every two years, due by the end of your formation anniversary month (≈$15.50 per year).
First-year state fees	$110.5
Registered agent	Required (about $50–$300/year if you don't use your own address in the state)
Newspaper publication	No
Anonymous ownership	No
Processing time	2 days

Indiana taxes for LLCs

Personal income tax (top)	2.95% Flat 2.95% in 2026, falling to 2.9% in 2027; counties add a local income tax.
Corporate income tax	4.9% Flat 4.9% on net income.
State sales tax	7%
Franchise / gross receipts	7% state sales tax is the highest flat state-level rate in the US (tied with Mississippi/Tennessee).

A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.

Pros and cons

Why form in Indiana

Biennial reporting at just $31
One of the lowest state income tax rates
Series LLC allowed

Watch out for

County income taxes add 0.5%–3% on top
7% sales tax

Best for: Midwestern businesses · Low-cost LLCs with simple operations

Indiana LLC: common questions

How much does an LLC cost in Indiana?

Filing the Articles of Organization in Indiana costs $95. After that, expect $31 every two years ($15.50 per year). Business entity report: $31 every two years, due by the end of your formation anniversary month (≈$15.50 per year). A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Do I need a registered agent in Indiana?

Yes. Indiana requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Can a non-US resident form an LLC in Indiana?

Yes. Indiana does not require US citizenship, residency or an SSN to own an LLC; you need a Indiana registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Indiana publishes, since member or manager names may appear in public filings.

Does Indiana have a state income tax?

Yes. Flat 2.95% in 2026, falling to 2.9% in 2027; counties add a local income tax. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 4.9% on net income.

How often do Indiana LLCs file reports?

Indiana LLCs file a Business Entity Report every two years for $31, due by the end of the anniversary month of formation. There is no annual franchise tax.

Sources

Indiana Secretary of State business filings

Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.