1. Indiana LLC Overview

If you operate a business in Indiana, forming a local LLC offers some of the lowest long-term maintenance costs in the Midwest.

  • Low compliance burden — Reports are filed every 2 years instead of annually
  • Low fees — Just $32 (online) every 2 years
  • Flat state income tax — 3.05% flat rate on personal income
  • County taxes — Be aware that Indiana counties impose additional local income taxes

2. Indiana LLC Requirements

  • Name must contain "Limited Liability Company," "LLC," or "L.L.C."
  • Appoint a registered agent with an Indiana physical address
  • File Articles of Organization online via INBiz ($95)
  • File a Business Entity Report every two years ($32 online)

3. Indiana LLC Costs and Fees (2026)

Cost Item Amount Notes
Articles of Organization$95Online fee ($100 by mail)
Business Entity Report$32Due every 2 years (online fee)
Registered Agent$50–$150/yearRequired IN physical address
EINFreeApply at IRS.gov
Operating Agreement$0–$1,000Recommended, not legally required

4. How to Start an Indiana LLC (Step by Step)

  1. 1 Choose your LLC name (must include "Limited Liability Company," "LLC," or "L.L.C.")
  2. 2 Appoint a registered agent with an Indiana physical address
  3. 3 File Articles of Organization online with the IN Secretary of State ($95)
  4. 4 Obtain an EIN from the IRS (free at IRS.gov)
  5. 5 Draft an Operating Agreement (not filed, but legally binding)
  6. 6 File the Business Entity Report every 2 years ($32 online)
  7. 7 Open a business bank account

5. Indiana Biennial Report

Indiana refers to its periodic filing as the "Business Entity Report."

  • Frequency: Biennial (every 2 years).
  • Due Date: The last day of the LLC's anniversary month.
  • Fee: $32 if filed online via INBiz ($50 if filed by mail).
Online Filing is Cheaper

Indiana actively encourages online filings by discounting them. Formation is $95 online vs. $100 by mail. The biennial report is $32 online vs. $50 by mail. Always use the INBiz portal.

6. Indiana LLC Taxes (2026)

  • State income tax — 3.05% flat rate on pass-through profits
  • County income tax — Varies by county, typically 1% to 3%, paid on top of the state rate
  • Federal income tax — Pass-through to personal return
  • Self-employment tax — 15.3% on net earnings
  • Sales tax — 7% state rate (Indiana does not allow local jurisdictions to add local sales tax, so it is a flat 7% everywhere in the state)

7. Best For / Not Best For

Best For

  • Entrepreneurs living and operating in Indiana
  • Founders wanting low, biennial compliance costs ($32 every 2 years)
  • Businesses seeking a low, flat state income tax rate (3.05%)

Not Best For

  • Out-of-state owners without Indiana nexus
  • Businesses operating in high local-tax counties in IN