Form a corporation in Indiana

Incorporate in Indiana in a clean, low-cost state – CountSure files your Articles on INBiz, sets a sensible share structure, and tracks your biennial Business Entity Report. $95 to file, flat 4.9% tax, and a report only every two years.

Requirements, costs & steps for an incorporate in Indiana

Incorporating in Indiana creates a formal entity with directors, officers, and stock in a low-cost, business-friendly state. Indiana keeps it simple: $95 to file, no franchise tax, a flat 4.9% corporate income tax, and a compliance report due only once every two years. This guide covers the cost, the filing steps, and ongoing compliance. To compare structures first, read our LLC vs. corporation guide, or let our Indiana incorporation service file it all for you.

What you need to know?

Filing fee:

$95 online for Articles of Incorporation ($100 by mail), filed through INBiz.

Biennial Business Entity Report:

Every TWO years, not annually - $32 online / $50 mail, in your anniversary month. It updates your directors and officers.

Flat 4.9% corporate tax:

Indiana’s corporate income tax is a flat 4.9%, with no franchise tax.

Directors:

At least one director required; directors and officers are updated on each biennial report.

90-day early filing:

HB 1593 (effective Jan 1, 2026) lets you file the biennial report up to 90 days before the due month.

Indiana corporation at a glance

The essentials for incorporating and maintaining an Indiana corporation.

Requirement	Detail (2026)
Formation document	Articles of Incorporation
Filing agency	Indiana Secretary of State (INBiz)
State filing fee	$95 online / $100 by mail
Registered agent	Required; physical Indiana address (no PO box)
Directorss	Min. 1; updated on biennial report
Bylaws	Required (internal; not filed)
Ongoing report	Business Entity Report - BIENNIAL (every 2 years)
Report fee	$32 online / $50 by mail
Corporate income tax	Flat 4.9%; no franchise tax
S-corp election	Recognized (federal election honored)

How to incorporate in Indiana, Step by Step

Seven steps from name check through your biennial Business Entity Report.

Choose a compliant corporate name

Indiana corporate names must include “Corporation,” “Incorporated,” “Company,” “Limited,” or an abbreviation, be distinguishable from existing names, and not mislead the public. Reserve a name for 120 days for $10 if desired.

Appoint a registered agent

An Indiana resident or registered service with a physical in-state address (no PO box), available during business hours. CountSure can serve as your registered agent.

Set your authorized shares

List your authorized shares in the Articles. Indiana’s filing fee doesn’t scale with share count, so you have flexibility to size your stock for future financing.

File Articles of Incorporation on INBiz

File online for $95 ($100 by mail). The Articles list the corporate name, registered agent, authorized shares, incorporators, and principal office. Governed by the Indiana Business Corporation Law (IC 23-1).

Adopt bylaws and hold an organizational meeting

Appoint directors and officers, adopt bylaws (internal, not filed), and authorize stock issuance; keep minutes and a stock ledger in your corporate records.

Get an EIN and register for taxes

Obtain a free EIN; to elect S-corp treatment, file IRS Form 2553; register through INBiz for corporate income tax, withholding, sales tax, and unemployment insurance as needed.

Calendar your biennial Business Entity Report

File the Business Entity Report in your anniversary month every SECOND year ($32 online), updating your directors and officers. Missing it risks administrative dissolution.

Naming & Member Requirements

Indiana keeps directors off the public Articles but updates them on the biennial report. Here’s what to get right.

Ongoing Indiana corporation Compliance & Taxes

Corporate records

Keep the Articles, bylaws, stock ledger, director/officer and shareholder lists, and minutes of shareholder and board meetings at your principal office. Maintaining these formalities protects your limited-liability status.

Business Entity Report - biennial

Indiana corporations file a Business Entity Report every two years through INBiz, due by the end of the anniversary month of incorporation. The fee is $32 online or $50 by mail. Unlike the LLC report, the corporate report specifically updates your directors and officers, along with your principal address and registered agent. Under HB 1593 (effective January 1, 2026), you can file up to 90 days early. Missing the deadline can put your corporation out of good standing and, ultimately, lead to administrative dissolution.

Corporate income tax - flat 4.9%

Indiana levies a flat 4.9% corporate income tax on C-corporation income, with no franchise tax. Corporations file with the Indiana Department of Revenue and generally make quarterly estimated payments through INTIME. Indiana’s sales tax is a flat 7% statewide with no local add-on.

S corporation election

Indiana recognizes the federal S-corporation election; income generally passes through to shareholders and is taxed at the flat 2.95% individual rate (2026), plus county income tax. Indiana also recognizes a pass-through entity tax election that can help with the federal SALT cap – worth modeling with your accountant.

EIN and state tax accounts

An EIN is required to hire and bank. Indiana also requires a state tax identification number – register through INBiz for corporate income tax, withholding, sales tax, and unemployment insurance as applicable.

Indiana incorporation Cost Breakdown

The full picture before optional services.

Item	Cost (2026) · paid to
Articles of Incorporation	$95 online / $100 mail · Secretary of State (INBiz), one-time
Business Entity Report	$32 online / $50 mail · Secretary of State, every 2 years
Name reservation (optional)	$10 · 120-day hold
DBA / assumed name (optional)	~$25-$30 · County Recorder (not the SOS)
Corporate income tax	Flat 4.9% · Indiana Dept. of Revenue
Registered agent (optional service)	~$49-$300/yr · third party
EIN	$0 · IRS (free)

Insight From Our Team

“Indiana is a clean, cheap state to incorporate in – flat 4.9% corporate tax, no franchise tax, and the same low biennial report an LLC files. The one difference worth knowing is that the corporate Business Entity Report is where you formally update your directors and officers, so if your board changes between filings, that two-year report is the state’s record. I tell corporation clients the same thing I tell LLC clients: the biennial cycle is the whole game here. Set the two-year reminder correctly and Indiana compliance basically runs itself.”

Parth Shah
CountSure

Related Guides & Services

Frequently Asked Questions

How much does it cost to incorporate in Indiana?

The Articles of Incorporation fee is $95 online through INBiz ($100 by mail). Ongoing, corporations file a $32 Business Entity Report every two years.

What is Indiana’s corporate income tax rate?

A flat 4.9%, with no franchise tax. Corporations file with the Indiana Department of Revenue and generally make quarterly estimated payments through INTIME.

Do Indiana corporations file an annual report?

No. Indiana corporations file a Business Entity Report every TWO years, not annually. It’s $32 online ($50 by mail) and updates your directors and officers.

How many directors does an Indiana corporation need?

At least one. Director names aren’t required in the Articles of Incorporation, but directors and officers are updated on each biennial Business Entity Report.

When is an Indiana corporation’s Business Entity Report due?

In your anniversary month, every second year. As of January 1, 2026, you can file up to 90 days before the due month.

The applicable legal fees may vary over time. For the most up-to-date fee information, please click here to verify the latest figures.

Get Started

Start your Incorporate in Indiana with CountSure

From Articles of Incorporation on INBiz to bylaws, stock, EIN, and your biennial Business Entity Report, CountSure handles Indiana incorporation start to finish – and tracks the two-year cycle so your directors and officers stay current.