INDIANAPOLIS — The county income tax rates for Randolph and Union counties will rise Jan. 1, according to the Indiana Department of Revenue.

Randolph County's rate will become 0.025, an increase from 0.225, and Union County's rate will become 0.02, an increase from 0.175. County officials determine the income tax rates and submit them to the Department of Revenue for review regarding compliance with Indiana law.

Indiana residents pay the county income tax for the county in which they reside. Out-of-state residents who work in Indiana pay the county income tax for the county of their principal business or employment.

Four other counties — Martin, Owen, Shelby and Switzerland — are increasing their county income tax rates effective Jan. 1.

Wayne County's county income tax rate is 0.0125. A complete list of current county tax rates is available at the Department of Revenue's website, www.dor.in.gov.

Copyright © 2021 www.pal-item.com.