The rate changes for the 18 counties are as follows:
- Clinton – The resident rate is unchanged. The nonresident rate has decreased from .0075 to .005.
- Delaware – The resident rate has increased from .0105 to .015. The nonresident rate has increased from .006 to .008625.
- Fountain – The resident rate has increased from .011 to .0155. The nonresident rate has increased from .0035 to .005.
- Franklin – The resident rate has increased from .0125 to .015. The nonresident rate is unchanged.
- Gibson – The resident rate has increased from .005 to .007. The nonresident rate has increased from .005 to .0055.
- Henry – The resident rate has increased from .0125 to .015. The nonresident rate has increased from .005 to .005625.
- Jasper – The resident rate has decreased from .02964 to .02864. The nonresident is unchanged.
- Morgan – The resident rate is unchanged. The nonresident rate has decreased from .0052 to .00502.
- Ohio – The resident rate has increased from .01 to .0125. The nonresident rate is unchanged.
- Perry – The resident rate has increased from .0156 to .0181. The nonresident rate has increased from .01185 to .012475.
- Pike – The resident rate has increased from .004 to .0075. The nonresident rate has increased from .004 to .0075.
- Pulaski – The resident rate has increased from .0313 to .0338. The nonresident rate is unchanged.
- Rush – The resident rate has increased from .015 to .021. The nonresident rate has decreased from .0075 to .0067.
- Shelby – The resident rate has increased from .0125 to .015. The nonresident rate is unchanged.
- Tipton – The resident rate is unchanged. The nonresident rate has decreased from .0058 to .005.
- Union – The resident rate has increased from .015 to .0175. The nonresident rate is unchanged.
- Washington – The resident rate is unchanged. The nonresident rate has decreased from .0075 to .005.
- Whitley – The resident rate has increased from .012329 to .014829. The nonresident rate is unchanged.
These rates affect individuals and businesses that have income tax withholdings. But the IDOR says "don’t worry – any rate changes effective Jan. 1, 2016, will not have any impact on the 2015 individual income tax filing."