Iowa Tax Brackets 2026
Iowa uses a single flat income tax rate of 3.8% for 2026. It applies to your taxable income after the state's deductions and exemptions, the same rate at every income level.
| Flat rate on taxable income (all filing statuses) | 3.8% |
Iowa standard deduction (2026)
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Iowa also allows a personal exemption (subtracted from tax as a credit) of $40 for single filers.
Iowa school districts may levy a school district surtax computed as a percentage (up to 20%, varies by district) of the taxpayer's Iowa state income tax liability (not of income). An Emergency Medical Services (EMS) surtax may also apply in some jurisdictions. These are additive to state tax and vary by residence.
See what these rates leave of an actual salary: Iowa paycheck calculator.
Frequently asked questions
What is the top income tax rate in Iowa?
For 2026, the top income tax rate in Iowa is a flat 3.8%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do Iowa taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how Iowa stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Iowa: Iowa Department of Revenue. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.