Every Iowa income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3.8% | $0 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction, with the exemption credit subtracted from the tax at the end. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Iowa taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Iowa tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,860 | 3.7% | 3.8% |
| $75,000 | $2,810 | 3.7% | 3.8% |
| $100,000 | $3,760 | 3.8% | 3.8% |
| $150,000 | $5,660 | 3.8% | 3.8% |
No material change for 2026: the flat 3.80% rate that began in 2025 continues unchanged, and the retirement-income exclusion remains in full effect (Iowa Department of Revenue, 2026 rate announcement).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Iowa.
Iowa completed one of the fastest tax transformations in the country: a top graduated rate of 8.53% in 2022 became a single flat 3.80% from 1 January 2025, after 2024 legislation accelerated the flat rate a year ahead of the original schedule. The 3.80% rate carries unchanged into 2026.
Source: Iowa Code § 422.5; Iowa Department of Revenue, 2026 individual income tax rates announcement
Since tax year 2023, Iowa excludes all retirement income for taxpayers who are 55 or older, disabled, or a surviving spouse of someone who qualified: pensions including IPERS, 401(k), 403(b) and 457 distributions, IRA withdrawals, annuities and Roth conversions, with no dollar cap. Social Security is exempt for everyone regardless of age, as is military retirement pay. Wages, rent and investment income remain taxable at 3.80%.
Source: House File 2317 (2022); Iowa Department of Revenue, Retirement Income Tax Guidance; Iowa Code § 422.7
Iowa's personal exemption is not a deduction at all: it is a $40 credit per exemption subtracted directly from the tax owed. Combined with a standard deduction that mirrors the federal amount ($16,100 single for 2026), the exemption's effect is small but it applies per person and per dependent.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Where you live inside Iowa changes your bill: many school districts impose an income surtax expressed as a percentage of your state tax liability, up to 20% in the highest districts, and some counties add an EMS surtax. See the local tax notes below.
Source: Iowa Department of Revenue, IA 1040 line 19 guidance
Many Iowa school districts levy an income surtax calculated as a percentage of your state income tax liability (not of income), with rates varying widely by district and reaching 20% of state liability in the highest districts; some districts levy none. Some counties also levy an Emergency Medical Services income surtax. Both are reported on the IA 1040 (line 19) and depend on the district you live in, so two Iowans with identical incomes can owe different surtaxes.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026
3.80% flat on all taxable income for 2026 — no brackets. On a $75,000 salary for a single filer, this page's calculator puts Iowa state tax at $2,198, with net pay of $59,394 after federal tax of $7,670 and FICA of $5,738 (total tax $15,606).
Iowa mirrors the federal standard deduction — $16,100 for a single filer in 2026 — and gives a small $40 personal exemption credit per person against the tax itself, rather than a deduction.
No. Social Security is fully exempt for everyone, and since 2023 all other retirement income — pensions, IPERS, 401(k), 403(b), 457 and IRA distributions — is exempt too if you are 55 or older, disabled, or a qualifying surviving spouse. Under-55 distributions that are not disability-related can still be taxed.
By school district. Many Iowa districts add an income surtax calculated as a percentage of your state tax liability — up to 20% of that liability in the highest districts — and some counties add an emergency medical services surtax. Both appear on the IA 1040.
Iowa replaced its graduated brackets (top rate 8.53% in 2022) with a single 3.80% rate from 1 January 2025, under a 2024 law that brought the flat rate in a year ahead of the original schedule. It stays 3.80% for 2026.
Only on income that is still taxable — wages, interest, dividends, capital gains and rent are taxed at 3.80%. Qualifying retirement income itself is excluded before the rate applies, so it generates no Iowa tax for the surtax to be calculated on in the usual case.
Iowa income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $16,100 standard deduction, worked examples and a find-your-bracket tool.
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Every Iowa income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Iowa (single filer, 2026), the slice-by-slice tax is $3,760.00 — the top slice is taxed at 3.8%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $16,100 standard deduction comes off first, which is what the companion income calculator works through.
Iowa taxes taxable income at a flat 3.8%. The standard deduction is $16,100.00 for a single filer (the federal amount — this state conforms to it). The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
3.80% flat on all taxable income for 2026 — no brackets. On a $75,000 salary for a single filer, this page's calculator puts Iowa state tax at $2,198, with net pay of $59,394 after federal tax of $7,670 and FICA of $5,738 (total tax $15,606).
Iowa mirrors the federal standard deduction — $16,100 for a single filer in 2026 — and gives a small $40 personal exemption credit per person against the tax itself, rather than a deduction.
No. Social Security is fully exempt for everyone, and since 2023 all other retirement income — pensions, IPERS, 401(k), 403(b), 457 and IRA distributions — is exempt too if you are 55 or older, disabled, or a qualifying surviving spouse. Under-55 distributions that are not disability-related can still be taxed.
By school district. Many Iowa districts add an income surtax calculated as a percentage of your state tax liability — up to 20% of that liability in the highest districts — and some counties add an emergency medical services surtax. Both appear on the IA 1040.
Iowa replaced its graduated brackets (top rate 8.53% in 2022) with a single 3.80% rate from 1 January 2025, under a 2024 law that brought the flat rate in a year ahead of the original schedule. It stays 3.80% for 2026.
Only on income that is still taxable — wages, interest, dividends, capital gains and rent are taxed at 3.80%. Qualifying retirement income itself is excluded before the rate applies, so it generates no Iowa tax for the surtax to be calculated on in the usual case.
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