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January 2011 cost of living index for Kosciusko County: 81.9 (US average is 100)

Indiana is the Crossroads of America and ranks first in interstate highway access, ninth in rail miles, 14th in maritime shipping and eighth in air freight.

Indianapolis International Airport is the 20th busiest cargo airport in the world and home to the second largest FedEx hub.

State & Local Tax Rates

Indiana is nationally recognized as a low tax state for business.  We have no gross receipts tax and no inventory tax. We have also capped business property taxes at 3 percent of assessed value. Indiana has been ranked as having the best business tax climate in the industrial Midwest for the past seven years by the Tax Foundation.

Corporate Income Tax

The Corporate Adjusted Gross Income.  New legislation will decrease Indiana’s corporate income tax from 8.5% to 6.5%, a reduction of nearly 25%. The tax rate will drop by 0.5% per year until 2015 as the decrease is phased-in.

Individual Income Tax

Indiana’s personal income tax is 3.4 percent of federal adjusted gross income (with certain exemptions and deductions).

Kosciusko County Taxes

In Kosciusko County the Local Option Income Tax and Economic Development Income Tax rate for COIT is .7% and EDIT is .3% of personal income.

Information on local property tax rates link


Indiana Right-to-Work State
On February 1, 2012 Indiana became the 23rd state in the nation and the first state in the industrial Midwest to pass right-to-work legislation.

Low Cost of Doing Business in Indiana

Midwest States Doing Business Comparison

AAA Credit Rating
Indiana is one of only nine states to earn the top bond rating from all three major credit rating agencies (S&P, Fitch, Moody’s).