IOWA INCOME TAX · TAX YEAR 2026
2026 Iowa income tax calculator
Estimate Iowa income tax at the 3.8% flat rate, starting from federal taxable income, with federal tax and take-home pay for tax year 2026.
Your estimate
Iowa take-home pay by salary
Take-home pay is wages minus Iowa tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,248 | $41,107 | $1,581 |
| $75,000 | $2,198 | $59,394 | $2,284 |
| $100,000 | $3,148 | $76,032 | $2,924 |
| $150,000 | $5,048 | $108,743 | $4,182 |
| $200,000 | $6,948 | $141,979 | $5,461 |
Iowa income tax rate for 2026
Iowa taxes all taxable income at a flat 3.8%, the rate in effect since 2025 under Senate File 2442. Iowa starts from federal taxable income, so the federal standard deduction carries through, and $40 exemption credits reduce the tax directly.
| Rate | Iowa taxable income |
|---|---|
| 3.8% | All taxable income |
| Filing status | Exemption credit |
|---|---|
| Single | $40 |
| Married filing jointly | $80 |
| Head of household | $80 |
| Married filing separately | $40 |
| Each dependent | $40 |
Iowa income tax questions
Does Iowa have a state income tax?
Yes. Iowa taxes income at a flat 3.8% for 2026.
How much is Iowa income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,148.20 in Iowa income tax for 2026, 3.15% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $76,031.80, or $2,924.30 every two weeks.
What is the Iowa standard deduction for 2026?
Iowa starts from federal taxable income, so it uses the 2026 federal standard deduction: $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Exemption credits, which reduce tax directly, are $40 for single filers and married couples filing separately, and $80 for married couples filing jointly and heads of household, plus $40 for each dependent. These are the amounts in the 2025 IA 1040 instructions.
Does Iowa tax Social Security?
No. Iowa does not tax Social Security benefits.
Iowa Social Security tax rules
Does Iowa tax retirement income?
No. From age 55, Iowa excludes all pension and 401(k) and IRA income, with no dollar or income limit, and it exempts military retirement pay at any age.
Iowa retirement income tax for 2026
How does Iowa tax capital gains?
As ordinary income at 3.8%. Since 2023, Iowa's capital gain deduction applies only to a few kinds of sales, such as qualifying livestock and certain sales by retired farmers. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
Do Iowa school districts tax income?
Many do. Iowa school districts can add an income surtax, figured as a percentage of your Iowa income tax and paid with your state return. This calculator does not include it.
How this calculator works
Iowa starts from federal taxable income, so the federal standard deduction and your 401(k) contributions carry through. The calculator multiplies federal taxable income by 3.8%, then subtracts a $40 credit for you, a second one for joint filers and heads of household, and $40 for each dependent.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,900.00 of Iowa taxable income and about $2,198.20 in Iowa income tax, 2.93% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,394.30, or $4,949.53 a month.
What this estimate excludes
School district surtaxes and other local taxes, the retirement income and Social Security subtractions, the low-income exemption and alternate tax computation, the extra credits for age 65 or blindness, the child and dependent care and early childhood development credits, the Iowa earned income credit and other credits.
Iowa sources
- Iowa Department of Revenue: 3.8% rate for 2026
- IA 1040 instructions: exemption credits
- 2024 IA 1040 expanded instructions: federal taxable income starting point, Social Security, retirement exclusion and school district surtax
- IA 1040 instructions: what's new for 2025
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.