Iowa Income Tax Calculator
Figure basis: Official Iowa Department of RevenueIowa 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 3.8% to all taxable income. On a $60,000 salary (single filer) the state income tax is $1,681.50, an effective rate of 2.80%.
How Iowa income tax works
Iowa House File 2317 (enacted 2022) began phasing out the state's graduated bracket structure, and Senate File 2442 (enacted May 2024) accelerated the transition. Effective January 1, 2025, all Iowa taxable income is taxed at a single flat rate of 3.8% regardless of filing status or income level. 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
From nine brackets to one flat 3.8%: what changed for 2025
Iowa completed one of the fastest tax overhauls in the country. As recently as 2022 the state ran a graduated schedule with up to nine brackets and a top rate of 8.98%. House File 2317 set a multi-year glide path, and Senate File 2442 accelerated it, so from January 1, 2025 every dollar of Iowa taxable income is taxed at a single flat rate of 3.8%, whatever your filing status.
The practical upshot is that filing status no longer changes your Iowa rate, only your deductions and credits. Iowa also starts its 1040 from federal taxable income, which means it conforms to the federal standard deduction. For 2025 that is $15,750 single, $31,500 married filing jointly, and $23,625 head of household, the larger amounts set by the One Big Beautiful Bill Act. That is a sharp break from states that keep their own, smaller deductions.
A common error is applying 2024 numbers to a 2025 return. Tax year 2024 used a transitional schedule with more than one rate, so anyone reusing last year's mental math will overstate the bill. Another point people miss: the 3.8% applies to taxable income after the conforming deduction, not to gross pay, so a $60,000 salary is taxed on far less than $60,000. Retirement income gets favorable treatment too, since 2023 Iowa has excluded most retirement income for filers aged 55 and older, which can drop a retiree's effective rate close to zero.
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 $44,250.00 after the standard deduction. The computed state income tax is $1,681.50, an effective rate of 2.80%. 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 3.8% 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 3.8% 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%. House File 2317, signed in 2022, set out a multi-year phase-down of those brackets, and Senate File 2442, signed in 2024, accelerated it so the transition to a single flat rate of 3.8% was complete on January 1, 2025.
When did Iowa's flat income tax take effect?
The flat 3.8% rate took effect for tax years beginning on or after January 1, 2025. For tax year 2024, Iowa used a transitional schedule with fewer brackets and lower rates than prior years; the fully flat 3.8% structure applies only from 2025 onward.
What standard deduction can Iowa filers claim?
Iowa conforms to the federal standard deduction. Because the Iowa return begins with your federal taxable income, the deduction claimed on your federal 1040 carries through. For tax year 2025 those amounts are $15,750 for single filers, $31,500 for married filing jointly, $23,625 for head of household, and $15,750 for married filing separately. They are indexed annually for inflation.
Official sources
- Iowa income tax rates (tax year 2025): Iowa Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.