Iowa income tax rates for 2026
Iowa has a flat 3.8% rate. Iowa starts from your federal taxable income.
| Rate | Single | Married filing jointly |
|---|---|---|
| 3.8% | All taxable income | All taxable income |
Iowa standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Starting point | Federal taxable income | Federal taxable income |
| Personal credit (off the tax) | $40 | $80 |
| Credit per dependent (off the tax) | $40 | $40 |
Because Iowa begins with federal taxable income, the federal standard deduction ($16,100 single, $32,200 joint) or your itemized deductions carry over.
How much Iowa income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Iowa tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $868 | 2.17% | $2,620 | $3,488 | 8.7% |
| $60,000 | $1,628 | 2.71% | $5,020 | $6,648 | 11.1% |
| $80,000 | $2,388 | 2.99% | $8,770 | $11,158 | 13.9% |
| $100,000 | $3,148 | 3.15% | $13,170 | $16,318 | 16.3% |
| $150,000 | $5,048 | 3.37% | $24,734 | $29,782 | 19.9% |
| $250,000 | $8,848 | 3.54% | $51,304 | $60,152 | 24.1% |
At $100,000, for example, Iowa takes about $3,148 and the combined income tax bill is $16,318. Your marginal rate on the next dollar at that income is 25.8% (22% federal + 3.8% Iowa). These estimates apply Iowa’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How Iowa compares with neighboring states
On a $75,000 salary, a single filer pays $2,198 in Iowa income tax, the 16th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| South Dakota | $0 | 0% | No wage tax | 1 of 51 |
| Iowa | $2,198 | 2.93% | Flat 3.8% | 16 of 51 |
| Nebraska | $2,533 | 3.38% | 2.46%–4.55% | 24 of 51 |
| Missouri | $2,588 | 3.45% | 0%–4.7% | 26 of 51 |
| Wisconsin | $2,944 | 3.92% | 3.5%–7.65% | 35 of 51 |
| Illinois | $3,568 | 4.76% | Flat 4.95% | 47 of 51 |
| Minnesota | $3,577 | 4.77% | 5.35%–9.85% | 48 of 51 |
Compare Iowa with Illinois, Minnesota, Missouri, Nebraska, South Dakota and Wisconsin.
Iowa tax rules to know
Key points from our 2026 Iowa data, compiled from the official sources listed at the end of this page:
- Flat 3.8% rate (SF 2442 of 2024, in effect since 2025); unchanged for 2026. The 2026 IA W-4 uses 3.8%.
- Iowa taxable income starts from federal taxable income (Form 1040 line 15), so the 2026 federal standard deduction ($16,100 single/MFS, $24,150 HOH, $32,200 joint) and other federal deductions flow through; Iowa generally follows federal law changes automatically, with some exceptions.
- Personal credit is $40 per taxpayer ($80 for married filing jointly or head of household), $40 per dependent, and $20 extra for each person 65+ or blind.
- Retirement income is excluded for taxpayers 55 or older or disabled.
- Low-income filers may owe no Iowa tax because of the income thresholds and the alternate tax calculation.
Local income tax: School district surtax set by each district, up to 20% of Iowa income tax liability (it varies by district, many at 0-10%). Appanoose County also adds a 1% emergency medical services surtax on state tax.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Iowa income tax rate for 2026?
Iowa has a flat 3.8% rate for 2026. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 2.93% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,148 in Iowa income tax.
How much is Iowa income tax on $75,000?
A single filer with $75,000 in wages owes about $2,198 in Iowa income tax for 2026, based on Iowa taxable income of about $58,900. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,394. A married couple earning $150,000 would owe about $4,396 in state tax.
What is the Iowa standard deduction for 2026?
Iowa starts from federal taxable income, so the federal standard deduction ($16,100 single, $32,200 married filing jointly for 2026) or your federal itemized deductions carry over to your Iowa return. Iowa then adds or subtracts its own adjustments before applying its rate. Enter your details above to see the estimated Iowa tax on your income.
Does Iowa have local income taxes?
School district surtax set by each district, up to 20% of Iowa income tax liability (it varies by district, many at 0-10%). Appanoose County also adds a 1% emergency medical services surtax on state tax. This calculator does not add local taxes. A single filer earning $75,000 pays about $9,868 in combined federal and Iowa income tax.
How does Iowa income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,198 in Iowa income tax, the 16th-lowest among the 50 states and DC. Among neighbors, South Dakota would take $0 and Minnesota $3,577. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Iowa tax estimate exact?
It is an estimate. We apply Iowa’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal taxable income. We do not model every Iowa subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Iowa’s tax agency for final numbers.