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Indianapolis, IN Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Current rate
10 percent
Prior rate
9 percent
Local section
Sec. 121-204(a)-(b)
State authority
IC 6-9-8
Geographic scope
All of Marion County

Summary

Marion County imposes a 10 percent innkeeper's tax on lodging under Sec. 121-204, a countywide levy adopted by the city-county council rather than a Consolidated City-only rule.

(a)The county innkeeper's tax imposed by section 2 of IC 6-9-8 (as amended by H.E.A. 1001 of the 2009 Special Session of the Indiana General Assembly) is hereby increased from nine (9) percent to ten (10) percent.(b)The increase in the tax rate authorized by this section continues in effect unless the increase is rescinded. (G.O. 83, 1997, § 1; G.O. 58, 2005, § 1; G.O. 83, 2009, § 2)

Cross reference— Hotels and places of public lodging, ch. 901.

Source: https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/county-innkeepers-tax/View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 47 Update 2).

Full Breakdown

Sec. 121-204 of the Revised Code raises the county innkeeper's tax authorized by IC 6-9-8 from 9 percent to 10 percent, and the increase stays in effect unless the council rescinds it. The tax is adopted 'for and on behalf of Marion County,' so it applies countywide rather than only inside the Consolidated City, reaching Beech Grove, Lawrence, Southport and Speedway as well. Indiana's county innkeeper's tax generally covers room and accommodation rentals under 30 days, including short-term rentals booked through marketplace facilitators.

Violations & Fines

The ordinance itself sets only the rate; collection and remittance follow the state innkeeper's tax framework under IC 6-9-8 and its administration chapter, IC 6-9-29.

Frequently Asked Questions

Does Indianapolis charge a lodging tax on short-term rentals?
Yes. Marion County's innkeeper's tax under Sec. 121-204 is set at 10 percent, county-wide, up from a prior 9 percent rate.
Does the tax reach the excluded cities like Speedway?
Yes. It is adopted 'for and on behalf of Marion County,' not just the Consolidated City, so it covers the whole county.

Sources & Official References

Other rules in Indianapolis

All Indianapolis rules

How Indianapolis compares: Cities with the Highest Short-Term Rental Taxes·Compare Indianapolis to another location·View the Indiana short-term rentals overview

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