Boone County Paycheck Calculator — Local Income Tax
Boone County, Indiana charges a flat 1.70% local income tax on top of your federal, FICA and Indiana state income tax. On a $100,000 salary that's about $1,700 a year in Boone County local tax, leaving $74,530/year take-home ($2866.54 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,319.90 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Boone County: $49.04
Annual take-home: $60,318 on $75,000 gross · 80% of gross
Includes Boone County local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Boone County local tax | −$49.04 | −$1,275 |
| Take-home (net) | $2,319.90 | $60,318 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Boone County local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Boone County's local income tax works
Boone County levies a flat 1.70% local income tax on top of Indiana's state income tax — the same piggyback mechanism used across all 92 Indiana counties. Because the rate is flat, your local tax is simply your taxable income multiplied by 1.70%, regardless of how much you earn.
On $60,000, that's $1,020 a year; on $100,000, $1,700 a year.
Boone County vs. Indiana state tax and neighboring jurisdictions
Indiana's own state income tax (separate from Boone County's local tax) applies statewide; on a $100,000 salary that's about $2,950 a year before any local tax is added.
Among the 92 local jurisdictions in this dataset for Indiana, Boone County ranks #57 by dollar amount of local tax owed on a $100,000 salary — the highest is Randolph County and the lowest is Porter County.
Boone County paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Indiana state tax $1,770, Boone County local tax $1,020 → take-home $47,600/year ($1830.77 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Indiana state tax $2,950, Boone County local tax $1,700 → take-home $74,530/year ($2866.54 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Boone County's local income tax
This tax applies to residents of Boone County based on where you live, following the same piggyback withholding as Indiana's state income tax. Nonresidents working in Boone County are generally not subject to this county/city tax (confirm with your employer's payroll department).
Boone County local tax — frequently asked questions
How much is Boone County's local income tax?
Boone County charges a flat 1.70% local income tax. On a $100,000 salary that works out to about $1,700 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Boone County?
About $47,600 a year ($1830.77 biweekly) for a single filer in 2026, after federal tax, FICA, Indiana state tax and Boone County's local tax of $1,020.
What is the take-home pay on $100,000 in Boone County?
About $74,530 a year ($2866.54 biweekly) for a single filer in 2026, after federal tax, FICA, Indiana state tax and Boone County's local tax of $1,700.
Is Boone County's local tax the same as Indiana's state income tax?
No — they're separate. Indiana state income tax applies regardless of local jurisdiction; Boone County's local tax (a flat 1.70% local income tax) is added on top, following the same piggyback withholding.
Is Boone County's local tax higher or lower than other Indiana jurisdictions?
Boone County ranks #57 of 92 local jurisdictions covered for Indiana by dollar amount of tax at $100,000 — Randolph County is the highest and Porter County is the lowest.
How is Boone County's local income tax calculated?
Your local taxable income (the same base used for Indiana state tax) is multiplied by 1.70%.
Other local income tax jurisdictions in Indiana
More paycheck & tax tools
Indiana paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →