Iowa Tax Brackets 2026
Iowa state income tax rates for tax year 2026 — a flat 3.8% on taxable income, before the personal exemption credit shown below.
Tax year
2026
Type
Flat
Rate range
Flat 3.8%
Brackets
1
Iowa state tax at common incomes (2026)
| Taxable income | Single | Married filing jointly | ||
|---|---|---|---|---|
| Tax | Effective | Tax | Effective | |
| $50,000 | $1,860 | 3.72% | $1,820 | 3.64% |
| $75,000 | $2,810 | 3.75% | $2,770 | 3.69% |
| $100,000 | $3,760 | 3.76% | $3,720 | 3.72% |
| $150,000 | $5,660 | 3.77% | $5,620 | 3.75% |
| $250,000 | $9,460 | 3.78% | $9,420 | 3.77% |
| $500,000 | $18,960 | 3.79% | $18,920 | 3.78% |
| Taxable income | Single — bracket tax | Single — adjustment | MFJ — bracket tax | MFJ — adjustment |
|---|---|---|---|---|
| $50,000 | $1,900.00 | −$40.00 | $1,900.00 | −$80.00 |
| $75,000 | $2,850.00 | −$40.00 | $2,850.00 | −$80.00 |
| $100,000 | $3,800.00 | −$40.00 | $3,800.00 | −$80.00 |
| $150,000 | $5,700.00 | −$40.00 | $5,700.00 | −$80.00 |
| $250,000 | $9,500.00 | −$40.00 | $9,500.00 | −$80.00 |
| $500,000 | $19,000.00 | −$40.00 | $19,000.00 | −$80.00 |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
How Iowa tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $75,000 | 3.8% | $2,850.00 |
| Less: personal exemption credit | −$40.00 | |
| Total Iowa tax | 3.75% eff. | $2,810.00 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Iowa's 2026 rates
Iowa applies a single flat 3.8% rate to taxable income (SF2442, effective 2025), then subtracts its personal exemption credit from the tax. Iowa does not tax Social Security benefits and offers a retirement income exclusion for qualifying taxpayers.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or calculate your Iowa income tax.
View 2025 Iowa tax brackets for comparison.
Frequently asked questions
What are the Iowa tax brackets for 2026?
Iowa has a flat state income tax of 3.8% for tax year 2026 — applied to taxable income, before the personal exemption credit shown below.
What is the top Iowa income tax rate in 2026?
3.8%.
How much Iowa state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $3,760 in Iowa state income tax for 2026 — an effective rate of 3.76%. Married filing jointly with the same income owes $3,720 (3.72% effective). Federal tax is separate. Of the single-filer figure, $3,800.00 comes from the printed brackets less $40.00 for the personal exemption credit.
Are Iowa 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Iowa bracket thresholds in effect for tax year 2026.
Explore more Iowa tax info
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