Iowa income tax rates for 2026
A flat 3.8% of taxable income. The calculation starts from federal taxable income with Iowa adjustments.
| Rate | Taxable income |
|---|---|
| 3.8% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, Iowa allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly) and a personal credit of $40 (single) or $80 (joint) subtracted from the tax. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Iowa
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $16,100 (federal standard deduction) = $58,900.00
Brackets: 3.8% × $58,900.00 = $2,238.20
Minus personal exemption credit: $40.00
Iowa income tax = $2,198.20 — an effective rate of 2.93% and a marginal rate of 3.8%.
Iowa income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $488 | 1.63% | $0 | 0% |
| $50,000 | $1,248 | 2.5% | $596 | 1.19% |
| $75,000 | $2,198 | 2.93% | $1,546 | 2.06% |
| $100,000 | $3,148 | 3.15% | $2,496 | 2.5% |
| $150,000 | $5,048 | 3.37% | $4,396 | 2.93% |
| $250,000 | $8,848 | 3.54% | $8,196 | 3.28% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Iowa compared with nearby states
At $75,000 (single), Iowa ranks 36 of 51 for state income tax, where 1 is the highest. South Dakota does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Iowa | $2,198 | 2.93% | 3.8% |
| Minnesota | $3,577 | 4.77% | 9.85% |
| Wisconsin | $2,944 | 3.92% | 7.65% |
| Illinois | $3,568 | 4.76% | 4.95% |
| Missouri | $2,534 | 3.38% | 4.7% |
| Nebraska | $2,533 | 3.38% | 4.55% |
| South Dakota | $0 | 0% | none |
More about taxes in Iowa
- Iowa has taxed income at a single 3.8% rate since 2025.
Frequently asked questions
What is the Iowa income tax rate for 2026?
A flat 3.8% of taxable income. A single filer with $75,000 of income pays an effective 2.93% after deductions.
How much Iowa income tax do I pay on $75,000?
About $2,198 for a single filer — 2.93% of income — after $16,100 of federal standard deduction and a $40.00 personal exemption credit. A married couple with $150,000 owes about $4,396.
What deductions does Iowa allow?
Iowa allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly) and a personal credit of $40 (single) or $80 (joint) subtracted from the tax. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Iowa's income tax higher than its neighbors'?
At $75,000 (single), Iowa ranks 36 of 51 for state income tax, where 1 is the highest. Among nearby states, South Dakota is lowest at $0 and Minnesota is highest at $3,577.
Estimates only — not tax advice. Iowa figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.