Iowa Income Tax Rates, Tables, and Calculator for 2026

Iowa has one flat income tax rate of 3.8% for 2026. Compare IA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Iowa ranks among states.

2026 Iowa income tax comparison: Single at $75,000 has a 2.93% effective rate and 3.8% marginal rate. Married Filing Jointly at $150,000 has a 2.93% effective rate and 3.8% marginal rate.
Iowa state income tax calculations for 2026 with $75,000 in wages per person. Estimated tax is $2,198 for Single and $4,396 for Married Filing Jointly. Both households fall within the same flat tax bracket, with a 3.8% marginal tax rate and a 2.93% effective tax rate.

Iowa has one individual income tax bracket with a statutory flat rate of 3.8% for 2026. The same flat rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns are generally due April 15, 2027. Iowa Form IA 1040 returns are generally due April 30, 2027.

Iowa replaced its progressive income tax brackets with a flat 3.8% rate beginning in 2025. Senate File 2442, signed May 1, 2024, accelerated the transition and reduced the previously scheduled flat rate from 3.9% to 3.8%. The rate and personal exemption credit amounts remain unchanged for 2026. These credits reduce tax owed after the rate is applied.

Local income surtaxes can add to Iowa's 3.8% state income tax. School districts may supplement property taxes with a surtax on state income tax after applicable nonrefundable credits. For example, the Greene County school district had a 10% surtax for 2025. Applying that rate to our $75,000 Single example would add about $220 to the $2,198 state income tax bill, rather than taxing wages directly. Some counties also imposed a 1% emergency medical services surtax for 2025 to help fund ambulances and other emergency response services. These local taxes are excluded from the calculations on this page. Use the calculator and comparison tables below to see how income and filing status affect Iowa state taxes, then follow the step-by-step examples.

Tax Calculator

Iowa Income Tax Calculator for 2026

Enter annual household income and select a filing status to estimate Iowa income tax for 2026. Results open in our All 50 States income tax calculator with Iowa highlighted. The examples below provide a starting point, showing Iowa income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 3.8%, while the effective rate rises as the federal standard deduction and Iowa personal exemption credit offset a smaller share of income.

How Much Will You Pay in Iowa?

Household IncomeState TaxMarginal RateEffective RateState Rank
$50,000$1,2483.8%2.50%19
$75,000$2,1983.8%2.93%16
$100,000$3,1483.8%3.15%17
$125,000$4,0983.8%3.28%16
$150,000$5,0483.8%3.37%16

2026 Iowa State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65, not blind or claimed as a dependent. Iowa starts with federal taxable income, which already reflects the $16,100 federal standard deduction used in these examples. The $40 Iowa personal exemption credit reduces tax owed after the 3.8% rate is applied. No other deductions, Iowa additions or subtractions, or tax credits are included. Federal, payroll, and local taxes are excluded.

2026 Iowa State Rank: Iowa falls in the low to moderate income tax range nationally across these Single-filer examples, with rankings from 16th to 19th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.

Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,148 in Iowa state income tax for 2026. The federal standard deduction and Iowa personal exemption credit keep the effective tax rate at 3.15%, below the 3.8% marginal rate.

Tax Rates

Iowa Income Tax Rates

Iowa is a flat tax state with one statutory individual income tax rate of 3.8% for 2026. The same rate applies to Iowa taxable income regardless of income level or filing status. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Iowa's state income tax bracket and rate history from 2015 to 2026, grouping years when both remained unchanged.

Iowa State Income Tax Bracket and Rate History, 2015-2026

Tax YearTax BracketsTax Rate
2025-202613.80%
202434.40% - 5.70%
202344.40% - 6.00%
2019-202290.33% - 8.53%
2015-201890.36% - 8.98%
Iowa State Income Tax Brackets and Rates: Rates apply to state taxable income for the years shown. The ranges through 2024 show the lowest and highest marginal rates under the former progressive system. Sources: Iowa Department of Revenue, Iowa Tax Rate History and 2026 Individual Income Tax Rate Announcement.

Iowa reduced its graduated rates in 2019, then narrowed the number of brackets from nine to four in 2023 and three in 2024. Senate File 2442, signed in 2024, accelerated the move to a flat tax and set the rate at 3.8% beginning in 2025. The current flat-rate structure has no income bracket thresholds to adjust annually for inflation.

Compare States

Compare Iowa to Other States

The next table compares Iowa with its six neighboring states, plus Kansas, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Iowa. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.

Iowa vs Other States at $75,000 of Income (2026)

State NameState RankTax on $75K IncomeDifferenceMarginal RateEffective Rate
South Dakota1$0−$2,1980%0.00%
Iowa16$2,198$03.8%2.93%
Nebraska24$2,533+$3354.55%3.38%
Missouri25$2,534+$3354.7%3.38%
Wisconsin35$2,944+$7455.3%3.92%
Kansas41$3,385+$1,1875.58%4.51%
Illinois47$3,568+$1,3704.95%4.76%
Minnesota48$3,577+$1,3786.8%4.77%

2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Iowa. Differences are calculated before rounding to whole dollars. South Dakota does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.

2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs and estimated 2026 amounts.

Key takeaway: At $75,000 of annual income, Iowa has lower state income tax than five of its six neighboring states. Its estimated $2,198 tax is about $335 less than Nebraska or Missouri, $745 less than Wisconsin, and $1,370 less than Illinois. The largest difference among the states with income tax shown here is with Minnesota, where tax is about $1,378 higher. Its neighbor South Dakota does not tax wages.

Examples

Iowa Income Tax Calculation Examples

The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.

To simplify the calculations, both examples assume full-year Iowa residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Iowa starts with federal taxable income, which already reflects the federal standard deduction or itemized deductions. These examples use the federal standard deduction and Iowa's personal exemption credit, with no other deductions, Iowa additions or subtractions, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.

Iowa Filing Status Comparison (2026 Tax Year)

Tax MetricSingleMarried Filing Jointly
Household Income$75,000$150,000
Standard Deduction$16,100$32,200
Taxable Income$58,900$117,800
Tax Before Credits$2,238$4,476
Exemption Credit$40$80
State Income Tax$2,198$4,396
Effective Tax Rate2.93%2.93%
Marginal Tax Rate3.8%3.8%
2026 Iowa Tax Calculator Results: Both examples assume $75,000 of annual income per person. The standard deduction reduces taxable income, while the personal exemption credit reduces tax owed. Tax amounts are rounded to the nearest dollar, and effective rates are rounded to two decimal places.

Looking at the table above, we can see that the same 3.8% tax rate applies to both Single and Married Filing Jointly statuses. The federal standard deduction doubles for Married Filing Jointly, matching the doubling of household income. Iowa's personal exemption credit also doubles from $40 to $80. The resulting state income tax doubles, leaving both examples with the same 2.93% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Iowa marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.

Step-by-Step Example 1: Single

For a single filer with $75,000 of household income, the 2026 federal standard deduction is $16,100. With wages only and no other adjustments, subtracting this deduction leaves $58,900 of federal and Iowa taxable income. Iowa then applies the 3.8% rate and subtracts a $40 personal exemption credit.

  • Taxable income: Subtract the federal standard deduction from household income. $75,000 − $16,100 = $58,900
  • Iowa income tax before credits: Multiply taxable income by the flat tax rate of 3.8%. $58,900 × 0.038 = $2,238.20
  • Estimated Iowa income tax: Subtract the $40 personal exemption credit. $2,238.20 − $40 = $2,198.20

Iowa effective tax rate: $2,198.20 divided by $75,000 of household income equals 2.93%, rounded. The estimated state income tax rounds to $2,198 in the comparison table.

Iowa marginal tax rate: 3.8%, the rate applied to each additional dollar of Iowa taxable income in this example.

Step-by-Step Example 2: Married Filing Jointly

Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 federal standard deduction for Married Filing Jointly is $32,200. Subtracting this deduction leaves $117,800 of federal and Iowa taxable income. The joint personal exemption credit is $80.

  • Taxable income: Subtract the joint federal standard deduction from household income. $150,000 − $32,200 = $117,800
  • Iowa income tax before credits: Multiply taxable income by the same flat tax rate of 3.8%. $117,800 × 0.038 = $4,476.40
  • Estimated Iowa income tax: Subtract the $80 joint personal exemption credit. $4,476.40 − $80 = $4,396.40

Iowa effective tax rate: $4,396.40 divided by $150,000 of household income equals 2.93%, rounded. The estimated state income tax rounds to $4,396 in the comparison table.

Iowa marginal tax rate: 3.8%, unchanged from the Single example.

Takeaway

Iowa Income Tax Takeaways

The deduction and credit reduce different parts of the calculation: The federal standard deduction reduces taxable income before Iowa applies its 3.8% rate. The Iowa personal exemption credit then reduces tax owed dollar for dollar. Together, they leave both examples with a 2.93% effective tax rate.

The joint tax equals the combined tax of two single filers: At $75,000 of annual income per person, the joint household has twice the income, standard deduction, and personal exemption credit. Before rounding, the $4,396.40 joint tax equals the combined tax of two Single filers who each owe $2,198.20. This simplified comparison shows no Iowa marriage penalty.

Local surtaxes apply to the tax bill, not wages: School district and county emergency medical services surtaxes are based on state income tax after applicable nonrefundable credits. For example, a 10% school district surtax would add about $220 to the Single filer's $2,198 state tax on $75,000 of income, bringing the combined tax to about $2,418. The examples and rankings exclude these local taxes.

Iowa falls in the low income tax range nationally: At $75,000 of Single income, Iowa ranks 16th among the 50 states and the District of Columbia. Its estimated state income tax is lower than five of its six neighboring states, about $335 less than Nebraska or Missouri and $745 less than Wisconsin. Its neighbor South Dakota does not tax wages.

FAQ

Frequently Asked Questions

Is Iowa a flat tax state?

Yes. Iowa has a flat individual income tax rate of 3.8% for 2026. The same rate applies to Iowa taxable income regardless of filing status. Deductions and state adjustments can reduce taxable income, so the flat rate generally does not apply to the entire paycheck.

When did Iowa switch to a flat income tax?

Iowa began using a flat 3.8% individual income tax rate in 2025. Senate File 2442, signed May 1, 2024, accelerated the transition and lowered the previously scheduled flat rate from 3.9% to 3.8%. The 3.8% rate remains in effect for 2026.

What is the Iowa income tax rate for 2026?

The Iowa individual income tax rate is 3.8% for the 2026 tax year, unchanged from 2025. The rate applies to taxable income earned during the full 2026 calendar year. Iowa's 2026 rate announcement and estimated income tax worksheet confirm the same rate.

How much is Iowa income tax on $75,000?

A Single filer earning $75,000 in wages owes an estimated $2,198 in Iowa state income tax for 2026. The $16,100 federal standard deduction leaves $58,900 of taxable income. Applying the 3.8% rate and subtracting the $40 Iowa personal exemption credit produces $2,198.20 before rounding, or a 2.93% effective tax rate.

This estimate assumes full-year residency, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent. No other deductions, state adjustments, or credits are included. Local surtaxes are excluded.

How much is Iowa income tax on $150,000?

A married couple filing jointly with $150,000 in combined wages owes an estimated $4,396 in Iowa state income tax for 2026. The $32,200 federal standard deduction leaves $117,800 of taxable income. Applying the 3.8% rate and subtracting the $80 joint personal exemption credit produces $4,396.40 before rounding, or a 2.93% effective tax rate.

This estimate assumes each spouse earns $75,000, full-year residency, no dependents, and both spouses under age 65 who are not blind or claimed as dependents. No other deductions, state adjustments, or credits are included. Local surtaxes are excluded.

What is the Iowa marginal tax rate?

The Iowa statutory marginal income tax rate is 3.8% for 2026. Each additional dollar of Iowa taxable income is taxed at 3.8% before credits. Both Single and Married Filing Jointly use the same rate. Local surtaxes can add to the state income tax.

What is the Iowa effective tax rate?

The Iowa effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 2.93% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. Both are below the 3.8% marginal rate because the federal standard deduction reduces taxable income and the personal exemption credit reduces tax owed. These are example results, not effective rates that apply to every Iowa household.

Does Iowa have a standard deduction?

No. Iowa does not have a separate state standard deduction. Instead, it uses the federal standard deduction through its federal taxable income starting point. For 2026, the federal amounts are $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. These amounts are adjusted annually for inflation. Federal itemized deductions may be used instead, subject to applicable Iowa adjustments.

Does Iowa have a personal exemption?

Iowa provides a personal exemption in the form of a tax credit. It reduces tax owed rather than taxable income. For 2026, the credit is $40 for Single or Married Filing Separately and $80 for Married Filing Jointly or Head of Household. An additional $20 credit is available for each eligible taxpayer or spouse age 65 or older, and another $20 for blindness. These credits cannot reduce Iowa income tax below zero.

Does Iowa have a dependent exemption?

Iowa provides a dependent exemption in the form of a $40 tax credit for each qualifying dependent for 2026. It reduces tax owed rather than taxable income and is nonrefundable. Dependents must meet the federal dependent rules and be claimed on the federal return. A qualifying child generally must be under age 19, or under age 24 if a full-time student, and meet federal relationship, residency, support, and other requirements. There is no age limit for a qualifying child who is permanently and totally disabled. Other relatives may qualify under separate income and support rules.

Does Iowa have an Earned Income Tax Credit?

Yes. Iowa offers a refundable Earned Income Tax Credit for 2026 equal to 15% of the federal credit. You must qualify for the federal Earned Income Tax Credit to claim the Iowa credit. For example, a $2,000 federal credit produces a $300 Iowa credit for a full-year resident.

The credit is refundable, meaning it can exceed Iowa income tax owed. Nonresidents and part-year residents must adjust the credit based on their Iowa income percentage.

Does Iowa have a Child Tax Credit?

No. Iowa does not have a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return. Iowa separately offers a refundable Child and Dependent Care Credit and an Early Childhood Development Tax Credit for qualifying expenses. These state credits have income and expense requirements, and taxpayers may claim only one of the two for the same year.

Does the Iowa income tax rate include local taxes?

No. The 3.8% rate covers Iowa state income tax only for 2026. School districts and some counties impose separate income surtaxes based on state income tax after applicable nonrefundable credits. For example, a 10% school district surtax would add about $220 to the $2,198 state tax in our $75,000 Single example. The surtax does not apply directly to wages. School district surtax liability depends on where a taxpayer lives on the last day of the tax year, even if the taxpayer has no children attending public school. County emergency medical services surtaxes also depend on year-end residency.

Does Iowa have a marriage penalty?

Our simplified 2026 comparison shows no Iowa marriage penalty. Each spouse earns $75,000, and the joint standard deduction and personal exemption credit are twice the Single amounts. Before rounding, the $4,396.40 joint tax equals the combined tax of two single filers who each owe $2,198.20. Other deductions, credits, or household circumstances can change the result.

References: