Indiana Business Filing Deadlines & Ongoing Requirements
Indiana ongoing requirements
Recurring filings
- File Business Entity Report (LLCs, corporations and nonprofits): every 2 years around the formation anniversary; fee $31.
- File Business Entity Report (limited partnerships, limited liability partnerships): every 2 years around the formation anniversary; fee $50.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Indiana Department of Revenue. Official page
- Business-level tax: Corporate adjusted gross income tax.
- Sales tax: get a Registered Retail Merchant Certificate from Indiana Department of Revenue before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- There are no local sales taxes.
- If you have employees, withhold Indiana income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Indiana Department of Workforce Development. The 2026 taxable wage base is $9,500 per employee; experience-rated rates run from 0.5% to 7.4%. Official page
- New employers start at 2.5%.
- Workers' compensation through Indiana Worker's Compensation Board and private insurers. Required when: 1 employee
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Indiana Secretary of State (INBiz). Official page
- A trade name (DBA) is registered with the County recorder.
Agencies
- Business filings and annual reports: Indiana Secretary of State (INBiz). Official page
- Taxes: Indiana Department of Revenue. Official page
- Unemployment insurance and labor rules: Indiana Department of Workforce Development. Official page
- Workers' compensation: Indiana Worker's Compensation Board.
- Real estate licensing: Indiana Professional Licensing Agency.
- Alcohol licensing: Indiana Alcohol and Tobacco Commission.
- Child care licensing: Indiana FSSA Bureau of Child Care.
- Health facility licensing: Indiana Department of Health.
Exceptions to watch
- Local permits (City or county): Indiana has no general local business license; local zoning/occupancy and industry permits apply.
- Cannabis: only CBD products are allowed; there is no licensing regime for other products.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Indiana
Choose a city to see its full list.