Iowa state income tax rates and calculator
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Iowa currently has a graduated tax system, with income tax rates ranging from 4.4 percent to 5.7 percent for 2024 income, reported on tax returns filed in 2025.
That system is changing to a flat tax for 2025, with a single income tax rate of 3.8 percent applying to all taxpayers for income reported on 2025 tax returns that are filed in 2026. Check out the Iowa Department of Revenue’s What’s New page for more details.
Iowa income taxes 2024
Total income taxes:
$26,100.80
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 4.61% | $4,610 |
| FICA | 7.65% | $7,650 |
Iowa personal income tax rates for 2024
For income earned in the 2024 tax year, to be reported on tax returns in 2025, Iowa has three tax brackets.
For 2024, Iowa’s tax system is like the federal government’s: It’s a graduated, or progressive, tax system. In such a system, your marginal tax rate is the top rate you pay, but your effective or actual tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in Iowa with $25,000 in taxable income in 2024 will pay a 4.4 percent tax rate on their first $6,210 of income, and then a 4.82 percent tax rate on the rest of their income. Read more about marginal vs. effective tax rates.
| Iowa income tax rates for 2024 | ||
| Tax rate | Married filing jointly | All other taxpayers |
| 4.4% | $0 to $12,420 | $0 to $6,210 |
| 4.82% | $12,420 to $62,100 | $6,210 to $31,050 |
| 5.7% | $62,100+ | $31,050+ |
Source: Iowa Department of Revenue
Who has to file Iowa state taxes?
Most Iowa residents will need to file income taxes with the state if they earned income during the tax year. However, the specific rules are complex — be sure to check the Iowa Revenue Department’s “who must file” instructions.
Some nonresidents who earned income from a source in Iowa may also have to file taxes in the state. Visit the Iowa Department of Revenue’s Credit for Resident or Part-Year Resident page for more.
Iowa and Illinois have a reciprocal tax agreement. Any wages or salary earned by an Iowa resident who works in Illinois is taxable only to Iowa and vice versa. Iowa residents working in Illinois should file Illinois Form IL-W-5-NR with their employer to ensure that Iowa income tax is withheld.
Unlike the federal tax deadline, Iowa income tax returns are due April 30. If that date falls on a weekend or holiday, the due date is the following Monday.
Iowa taxpayers can check the status of their state tax refunds at GovConnectIowa.
Is there a personal exemption or standard deduction in Iowa?
Iowa offers a personal exemption credit for individuals, as well as additional credits for dependents, those 65 and older and those who are legally blind.
For the standard deduction, for the 2024 tax year the state follows the current federal standard deduction amounts.
Iowa personal credit amounts for 2024
| Filing status | Personal credit |
|---|---|
| Single | $40 |
| Head of Household | $80 |
| Married Filing Jointly | $80 |
| Married Filing Separately | $40 |
Iowa sales tax rate
The state sales and use tax rate in Iowa is 6 percent. Some local jurisdictions impose an additional local option sales tax of 1 percent.
The state’s Department of Revenue has an online sales tax lookup tool for taxpayers to find their local sales tax rate.
Other things to know about Iowa taxes
- In Iowa, property tax is levied at the local level, so the rates vary. The effective (average) property tax rate in Iowa is 1.4 percent, according to the Tax Foundation. There are a variety of property tax exemptions and credits.
- Iowa doesn’t have an estate tax but it collects an inheritance tax. The state’s inheritance tax rates depend on the amount of the inheritance and the relationship of the recipient to the decedent. The surviving spouse’s share, regardless of amount, is not subject to tax. State tax also may be limited or even eliminated for bequests left to other family members. Read more on how inheritance taxes work.
- The corporate tax is a graduated system, with rates ranging from 5.5 percent to 7.1 percent.
- The gasoline tax is 30 cents per gallon.
- The cigarette tax is $1.36 per pack.