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Indiana Gambling Tax Calculator

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This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.

Gambling tax in Indiana

Indiana keeps the state rate at a modest 2.95%, but every Indiana resident also pays a county income tax, and the county rate can be larger than the state rate. The 92 county rates in the calculator run from 0.5% in Porter County to 3% in Pike County, so two Indiana bettors with identical bets can face combined rates anywhere from 3.45% to 5.95%.

Indiana at a glance

State rate
2.95% flat
Losses deductible
No
Local tax
0.5% to 3% across 92 counties

Indiana has a flat 2.95% state rate plus county income tax. County rates vary; select your county of residence.

The county tax hits gross winnings

Indiana allows no state deduction for gambling losses, and the county tax is applied to the full winning column rather than to a net figure. That combination makes Indiana harsher than its 2.95% headline suggests for a high-turnover bettor: a break-even season produces both a state bill and a county bill on money that never became profit. Selecting your county of residence is the difference between a realistic estimate and one that is off by up to 2.5 percentage points.

Indiana gambling tax FAQ

Which Indiana county tax rate should I select?

The county you are a resident of, not the county where the bet was placed. Indiana county tax follows residency.

Does Indiana let me deduct gambling losses?

No. Both the state rate and the county rate are applied to gross winnings.

Betting outside Indiana?

The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.

Back to the gambling tax calculator

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