State income tax · Iowa
Iowa income tax rates
Iowa's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 3.8%
- Local income taxes
- Yes, in some localities
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.8% |
Notes
Iowa taxes all taxable income at a flat 3.8% under Iowa Code 422.5 (as enacted by SF 2442 in 2024); joint filers use the same rate. Many school districts (and some counties for EMS) levy an income surtax computed as a percentage of state tax.
Sources
We read each source on the date shown and quote the line we relied on.
- Iowa Code 422.5 (Tax imposed), Iowa Code 2026 (external site)
at a rate of three and eight-tenths percent.
- IDR Announces 2026 Individual Income Tax and Interest Rates (Oct. 21, 2025) (external site)
In 2026, all levels of taxable individual income will be subject to this rate.
- Iowa Individual Income Tax Withholding Formula Effective January 1, 2026 (external site)
T2 = T1 x 3.80% (or 0.038)