INDIANAPOLIS — Eight Indiana county income tax rates increased Jan. 1. But not in Kosciusko County. The county is tied for eighth place for having the lowest county income tax rate of the 92 counties in the state. There are nine counties, including Kosciusko, that have the same tax rate of 1 percent.

The eight counties that saw an income tax rate increase include: Carroll, Cass, Dearborn, Grant, Hancock, Huntington, Jennings and White. Their new rates range from 1.2 percent up to 3.15 percent.

Local income tax rates are determined by county officials and reported to the Indiana Department of Revenue. Once reported, it is reviewed for compliance with Indiana law.

These tax rates affect businesses with employees who live or work in any of these counties and have income tax withholdings. County rates for individuals are based on the employee’s Indiana county of residence as of Jan. 1.

The list of rates for all Indiana counties is available on DOR’s website in Departmental Notice No. 1 at www.dor.in.gov by clicking on “tax library” under the “legal resources” tab on the left navigation and then selecting “departmental notices.”