Iowa Income Tax Rates & Brackets — 2026

Every filing status, as published by Iowa Department of Revenue. Rates apply to Iowa taxable income — that is income after the deductions and exemptions shown on each card.

Iowa's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $16,100 of deductions and exemptions, leaving $83,900 taxable — which is why the effective rate (3.15%) is lower than the statutory 3.8%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Iowa's income tax changed between 2025 and 2026. A single filer on $100,000 owes $13 less than in 2025.

The 2025 rules are kept in full on the Iowa 2025 tax year page, for amended returns and late filings.

• ◆StructuralEffective 2026-01-01 · S.F. 2442 (2024)

  The flat 3.8% rate carries into tax year 2026 unchanged; all levels of taxable income are subject to the single rate.

  Iowa Department of Revenue

How Iowa treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Retirement income exclusion, from age 55. From tax year 2023, for taxpayers aged 55 or older, or disabled, or a surviving spouse.

Not modelled: The Department's guidance also describes an earlier capped exclusion of $6,000 / $12,000; the record states the post-2023 rule and does not model the earlier one. The Social Security treatment is recorded from Iowa's general rule and was not separately confirmed on the retirement guidance page.

Source: Iowa Department of Revenue — Retirement Income Tax Guidance (retrieved 2026-09-04). Compare every state.

How Iowa taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Iowa capital gain deduction (IA 100 series) — A deduction for net capital gain from the sale of real property used in a farming business, subject to a ten-year holding period and a material participation test with its own checklist of qualifying arrangements; crop-share and CRP arrangements have their own rules. Claimed on form IA 100H for sales on or after 1 January 2023, or IA 100B for installments from earlier sales.
• Retired farmer lifetime election — A retired farmer, or a surviving spouse, may make a lifetime election to exclude qualifying capital gains from the sale of real property, cattle or horses, or other livestock, on form IA 100G instead of IA 100H.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Iowa Department of Revenue — 2025 IA 100H — Iowa Capital Gain Deduction, Real Property Used in a Farming Business (retrieved 2026-09-19). Compare every state.

Iowa school districts may levy a surtax computed as a percentage of the taxpayer's Iowa income tax liability, based on the district the taxpayer lived in on the last day of the tax year. For 2025 the published district rates run from 0% to 20% of state tax. Six counties (Appanoose, Cass, Pocahontas, Sac, Shelby and Winnebago) also levy an emergency medical services (EMS) surtax, included in the same table. Local tax is not included in any figure above.

Local rates typically run 0% to 20%.

Where local income taxes exist across the U.S.

• ·Iowa's individual income tax is a flat 3.8% for tax year 2025 and later, the final step of S.F. 2442 (2024).
• ·Iowa taxable income starts from federal taxable income (federal Form 1040, line 15) plus or minus Iowa modifications; Iowa has no standard or itemized deductions of its own.
• ·Retirement income (pensions, annuities, IRAs, 401(k) and similar plans) is fully excluded for taxpayers who are 55 or older, disabled, or a surviving spouse of a qualifying individual, for tax years beginning on or after January 1, 2023.
• ·Iowa school districts levy a surtax on state income tax liability; 2025 rates run from 0% to 20% depending on the district of residence.
• ·The 2025 IA 1040 provides no deduction for federal income taxes paid; Iowa's federal deductibility was repealed for tax years beginning in 2023.
• ·Iowa personal exemptions are nonrefundable credits ($40 per taxpayer, $40 per dependent), not deductions.

Capital gains are included in federal taxable income and taxed at the flat 3.8% rate. Iowa retains a limited capital gain exclusion for qualifying sales of farmland by retired farmers and certain business property.