Taxes

Iowa Income Tax Explained (2026)

Iowa replaced its graduated brackets with a single flat 3.8% income tax in 2025. How the new low rate works on a paycheck. Free Iowa calculator inside.

By FinanceTool Editorial Team · Published June 13, 2026 · 5 min read

The Des Moines, Iowa skyline at golden hour with the State Capitol's gold dome.

Iowa just completed a dramatic tax overhaul: as of 2025 it replaced a stack of graduated brackets (which once topped out above 8.5%) with a single flat 3.8% rate.

That makes Iowa far friendlier to take-home pay than it was a few years ago. Here is how the new flat rate works on your paycheck. See your exact take-home with the free Iowa paycheck calculator.

How Iowa's income tax works

Iowa applies a flat 3.8% to your income after a standard deduction equal to the federal amount. There are no more brackets to climb, so every worker pays the same low rate, a big change from Iowa's old nine-bracket system.

A handful of Iowa school districts add a small local surtax (a percentage of your state tax) to fund schools. We model the state tax only, so add your district's surtax if it applies.

Your take-home on a $65,000 salary in Iowa

Here is how a $65,000 salary breaks down for a single filer, using 2025 federal and FICA figures alongside Iowa's a flat 3.8% income tax.

ItemAnnual
Federal income tax$5,246
FICA (Social Security + Medicare)$4,973
Iowa income tax$1,900
Take-home pay$52,882
Percent of gross kept81.4%

On a $65,000 salary a single filer owes about $1,900 in Iowa income tax and keeps roughly $52,882, or 81.4% of gross. After the flat-tax reform, that take-home now beats neighboring Illinois, and Iowa's low housing costs in Des Moines, Cedar Rapids, and Iowa City stretch it further. Compare with Illinois.

From nine brackets to one flat rate

Iowa's story is the speed of its reform: in just a few years it collapsed a graduated system topping out above 8.5% into a single 3.8% flat rate for 2025. The practical effect is a much lower and simpler bill for middle and upper-middle earners.

Iowa now fully exempts retirement income for residents 55 and older (401(k), IRA, and pension withdrawals) and does not tax Social Security, making it markedly more retiree-friendly than before.

How to keep more of your Iowa paycheck

Even at a low flat 3.8%, a traditional 401(k) and HSA still trim your Iowa and federal taxable income together (and the HSA avoids FICA), so maxing them mostly boosts federal savings while nudging the state bill lower.

Frequently asked questions

Sources & methodology: The Iowa Department of Revenue and the Tax Foundation. Figures use 2025 state rules with 2025 federal and FICA amounts.