Iowa income tax and brackets 2026
Iowa taxes income at one flat rate of 3.8% in 2026. A single filer earning $75,000 in Iowa owes about $9,868 in federal and state income tax, an effective rate of 13.2%.
Income tax · 2026
See the brackets $9,868for the year
Effective rate 13.2% of income
Federal income tax$7,67077.7%
Iowa income tax$2,19822.3%
Taxable income
$58,900
Top federal rate
22%
Top Iowa rate
3.8%
Iowa tax brackets 2026
Iowa brackets · 2026
3.8%flat rate
One flat rate
Rate
3.8%
Taxable income
$58,900
Tax
$2,198
Iowa brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 3.8%You | All taxable income | 3.8% of taxable income |
Iowa at a glance
- Income tax
- 3.8% flat
- Standard deduction
- $16,100
- Personal credit
- $40
- State payroll taxes
- None
- School district surtax
- 0% to 20% OF YOUR IOWA INCOME TAX, not of wages (about 5% in a typical district)
- Sales tax
- 6%
- 2026 return due
- Apr 30, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4IowaIowa's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Iowa income tax questions
What are the Iowa tax brackets for 2026?
Iowa has one flat rate of 3.8% on taxable income, so every taxable dollar pays the same rate.
How much income tax do I pay on $75,000 in Iowa?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,198 in Iowa income tax for 2026, $9,868 in all. That is 13.2% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Iowa's brackets change?
Flat 3.8% under SF 2442 (2024); Iowa starts from federal taxable income with rolling conformity, so the standard deduction tracks the federal amount each year.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Iowa uses the same amounts.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Iowa Department of Revenue
- Iowa DOR press release, IDR Announces 2026 Individual Income Tax and Interest Rates (flat 3.8%)
- Iowa DOR, Impact of One Big Beautiful Bill Act on Employee Withholding (starting point is federal taxable income; rolling conformity; follows tips, overtime, senior deductions)
- Iowa Withholding Formula effective January 1, 2026 (3.80%, $40 allowance)
- Iowa DOR, School District Surtax Rates for 2025
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 ($40 personal credit)
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