Iowa income tax rate 2026
OfficialIowa rates, brackets and the tax on common salaries.
- Rate
- 3.8%
- Tax on $75,000
- $2,198
- 2.9% effective
- Tax on $100,000
- $3,148
- 3.1% effective
- Rank among taxing states
- #36 of 42
- by tax taken on $75,000, 1 takes the most
What is the Iowa income tax rate in 2026?
Iowa taxes wages at a flat 3.8% in 2026. On a $75,000 salary, Iowa income tax is $2,198, an effective rate of 2.93%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Iowa income tax brackets for 2026
Iowa has one flat rate of 3.8% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 3.8% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 3.8% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 3.8% |
How much Iowa income tax do you pay on $100,000?
On $100,000 of wages, Iowa income tax is $3,148 in 2026, an effective rate of 3.15%. The table runs from $30,000 to $300,000. For your own pay, the Iowa income tax calculator shows the tax on every paycheck. The Iowa minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Iowa standard deduction in 2026?
Iowa uses the federal standard deduction, $16,100 for single filers in 2026, and each filer also gets a $40 personal credit.
- Standard deduction, single
- None
- Married filing jointly
- None
- Personal credit
- $40
How did Iowa income tax change in 2026, and what changes in 2027?
Iowa kept its rate at 3.8% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 3.8% | 3.8% | none | official |
| 2026 | flat | 3.8% | 3.8% | none | official |
How does Iowa income tax compare with other states?
On $75,000, Iowa income tax ranks #36 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Iowa income tax withheld from a paycheck?
Employers withhold Iowa income tax from each paycheck, using the Form IA W-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $89.08 a paycheck. Iowa employers withhold about $118 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold 3.8% of yearly pay above $13,000 ($19,500 head of household, $26,000 joint with one earner), minus the allowance amount on Form IA W-4. Paychecks here assume an IA W-4 claiming $40 for yourself ($80 for heads of household and married couples with one earner), $20 per person 65 or older and $40 per dependent.
Questions people ask
How much Iowa tax is withheld from a bonus?
Employers can withhold Iowa tax on a bonus at a flat 3.8%. The return settles the actual tax on it.
Does Iowa tax overtime and tips?
Not the deductible part. Iowa follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Iowa starts from federal taxable income and conforms to the federal tax code as it changes, so the tips and overtime deductions carry over.
Do 401(k) contributions lower Iowa income tax?
Yes. Traditional 401(k) contributions lower Iowa taxable wages, as they do for federal income tax.