Iowa Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Iowa page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Standard deduction | Single | $15,750 | $16,100 |
| Standard deduction | Married filing jointly | $31,500 | $32,200 |
| Standard deduction | Married filing separately | $15,750 | $16,100 |
| Standard deduction | Head of household | $23,625 | $24,150 |
Effective 2025-01-01: Iowa collapsed its remaining brackets into a single flat 3.8% rate effective January 1, 2025, accelerating the phase-in enacted in 2022. (S.F. 2442 (2024))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Iowa published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $15,750 · Exemption credit $40| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3.8% |
Married filing jointly
Standard deduction $31,500 · Exemption credit $80| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3.8% |
Married filing separately
Standard deduction $15,750 · Exemption credit $40| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3.8% |
Head of household
Standard deduction $23,625 · Exemption credit $40| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3.8% |
What 2025 cost at each income
Iowa tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,262 | $1,248 | −$13 |
| $75,000 | $2,212 | $2,198 | −$13 |
| $100,000 | $3,162 | $3,148 | −$13 |
| $150,000 | $5,062 | $5,048 | −$13 |
| $250,000 | $8,862 | $8,848 | −$13 |
| $500,000 | $18,362 | $18,348 | −$13 |
| $1,000,000 | $37,362 | $37,348 | −$13 |
Iowa against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Iowa, 2025
Sources
- 1.Iowa Department of RevenueState revenue department2025 IA 1040 Iowa Individual Income Tax Return (41-001)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Iowa Department of RevenueState revenue department2025: 1040 Expanded Instructions - Intro 1: What's NewRetrieved
- 4.Iowa Department of RevenueState revenue departmentIowa Retirement Income Tax GuidanceRetrieved
- 5.Iowa Department of RevenueState revenue department1040 Expanded Instructions - School District Surtax / EMS SurtaxRetrieved
- 6.Iowa Department of RevenueState revenue departmentIowa Counties, School District Numbers, Surtax Rates for 2025 (41-027)Retrieved
- 7.Internal Revenue ServiceIRSRev. Proc. 2025-32 (inflation adjustments for tax years 2025 and 2026)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- School district and EMS surtaxes are shown but are not included in the headline state figure.
- The retirement income exclusion for taxpayers 55 and older is described but not modelled.
- The retired-farmer capital gain exclusion is not modelled.