Iowa Income Tax Calculator
Iowa income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Iowa state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Iowa state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Iowa Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Iowa applies a flat income tax rate of 3.9% to all taxable income. On a $60,000 salary (single filer) the state income tax is $1,770.60, an effective rate of 2.95%.
How Iowa income tax works
Iowa Senate File 2342, enacted in 2022, phased out the state's graduated bracket structure over several years. The final phase-in occurred on January 1, 2025, leaving a single flat rate of 3.9% on all Iowa taxable income regardless of filing status or income level. Authority: Iowa Code ยง422.5A. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
Iowa income tax: frequently asked questions
How much is the Iowa income tax on a $60,000 salary?
A single filer earning $60,000 a year in Iowa has a taxable income of $45,400.00 after the standard deduction. The computed state income tax is $1,770.60, an effective rate of 2.95%. Enter your own income above for an exact figure.
What is the Iowa state income tax rate?
Iowa applies a flat income tax rate of 3.9% to all taxable income, regardless of income level or filing status.
What filing statuses does Iowa income tax apply to?
Iowa income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Iowa's income tax rate for 2025?
Iowa imposes a flat income tax rate of 3.9% on all taxable income for tax year 2025. The rate applies to every dollar of taxable income regardless of how much you earn or how you file.
What happened to Iowa's old graduated income tax brackets?
Iowa previously used a graduated system with up to nine brackets and a top rate of 8.98%. Senate File 2342, signed in 2022, set out a multi-year phase-down of those brackets. Each year the rates and thresholds were compressed until, on January 1, 2025, the final transition to a single flat rate of 3.9% was complete.
When did Iowa's flat income tax take effect?
The flat 3.9% rate took effect for tax years beginning on or after January 1, 2025. For tax year 2024, Iowa used a transitional schedule with a reduced number of brackets and lower rates than prior years, but the fully flat structure only applies from 2025 onward.
What standard deduction can Iowa filers claim?
Iowa conforms to the federal standard deduction. For tax year 2025, filers use the same standard deduction amounts set by the IRS: $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately. These amounts are indexed annually for inflation.
Official sources
- Iowa income tax rates (tax year 2025): Iowa Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.