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Indiana Business Guide

How to Start a Business in Indiana

Everything you need to form your Indiana LLC, corporation, or sole proprietorship, with exact fees, timelines, and step-by-step instructions.

An LLC costs $95 to form in Indiana and can be filed online through INBiz. The state has no franchise tax. Business owners pay a flat individual income tax of 2.95% in 2026, scheduled to drop to 2.90% in 2027; corporate entities pay 4.9%.

This guide covers every step from choosing your business structure to obtaining the licenses and permits required to operate in Indiana.

Choosing Your Indiana Business Structure

This is the first decision and it affects everything: taxes, liability, paperwork. If you are unsure, an LLC is the right default for most Indiana small businesses.

Entity TypeLiability ProtectionTaxationIndiana Filing FeeAnnual CostBest For
LLCYesPass-through$95$32 Business Entity ReportMost small businesses
CorporationYesDouble (C-Corp) or pass-through (S-Corp)$95$32 Business Entity ReportRaising investment, stock options
Sole ProprietorshipNoPass-through$0$0Freelancers, side hustles
PartnershipNoPass-through$0$02+ owners (consider an LLC instead)

8 Steps to Start Your Indiana Business

  1. 1

    Choose your business structure

    LLC, corporation, or sole proprietorship. Each has different costs, tax treatment, and liability protection.

  2. 2

    Pick and reserve your business name

    Search the Indiana Secretary of State, Business Services Division database. Reserve for $10 (120 days).

  3. 3

    Appoint a registered agent

    Must have a physical Indiana street address. Can be yourself (free) or a service ($100 to $300 per year).

  4. 4

    File your formation documents

    Articles of Organization, Domestic Limited Liability Company (State Form 49459) ($95) or Articles of Incorporation, Domestic Corporation (State Form 4159) ($95) with the Indiana Secretary of State, Business Services Division.

  5. 5

    Get your EIN from the IRS

    Free, online, takes about 5 minutes. Do not pay anyone for this.

  6. 6

    Register for a sales tax permit if you sell goods

    Through the Indiana Department of Revenue. State sales tax rate: 7%.

  7. 7

    Get required licenses and permits

    The state's Business Owner's Guide states that Indiana does not have any one single, comprehensive business license.

  8. 8

    Register for Indiana taxes

    Personal income tax: 2.95% flat individual adjusted gross income tax for 2026, scheduled to fall to 2.90% in 2027, plus a county local income tax that varies...

How Much Does It Cost to Start a Business in Indiana?

ItemCostNotes
LLC filing fee (Indiana Secretary of State, Business Services Division) Required$95Not published. The Secretary of State and INBiz do not post a processing-time standard for formations on their current...
Corporation filing fee Required$95If forming a corporation instead
Business Entity Report Required$32Every other year, by the end of the month in which the business was formed or registered.
Name reservation$10120 days
Registered agent service$0 to $300/yrFree if you serve as your own
EIN (IRS) Required$0Always free
Business licenseVariesThe state's Business Owner's Guide states that Indiana does not have any one single, comprehensive business license.
Operating agreement$0 to $500+Free template or attorney-drafted
Realistic LLC total (year 1)$95 to $427

See the full cost breakdown

Start a Specific Business in Indiana

Indiana Business Guides

Why Start a Business in Indiana?

  • Forming an LLC or a corporation costs $95 filed online through INBiz, or $100 by paper.
  • There is no annual report. Indiana requires a Business Entity Report only every two years, at $32 online.
  • Indiana's individual adjusted gross income tax is a flat 2.95% for 2026 and is scheduled to drop to 2.90% in 2027.
  • The corporate adjusted gross income tax is a flat 4.9%, unchanged since July 1, 2021.
  • Indiana produced $545.2 billion of current-dollar GDP in 2025, ranking 19th among the 50 states, with manufacturing alone accounting for $131.1 billion, or 24.0% of state GDP.
  • Indiana had 6,924,275 residents as of July 1, 2024, and does not require any single comprehensive state business license.

Indiana Business Resources

Frequently Asked Questions

How long does it take to form an LLC in Indiana?
The Indiana Secretary of State does not publish a standard processing time. The Articles of Organization are completed and paid for in a single online session through INBiz.
What does it cost to form an LLC and operate it in the first year?
The LLC filing fee is $95. If you're selling taxable goods, you'll need a Registered Retail Merchant Certificate for $25. The Business Entity Report ($32) isn't due until two years after formation.
Can a non-resident form an LLC in Indiana?
The available sources do not specify a residency requirement for forming an LLC. Formation can be completed entirely online through INBiz without traveling to Indiana.
What is the cheapest way to start a business in Indiana?
The least expensive way to start a business in Indiana is to form an LLC or corporation for $95, with no annual report due in year one. Indiana requires no comprehensive state business license, making this filing your primary startup cost.
Is an operating agreement required for an Indiana LLC?
The available sources from the Indiana Secretary of State do not specify operating agreement requirements. Consult a business attorney to determine what documentation and governance procedures your LLC should have.