Iowa uses a flat state income tax rate on Iowa taxable income. That makes the state tax table simpler than a multi-bracket progressive system, but your actual paycheck still depends on federal income tax, Social Security, Medicare, deductions, credits, withholding choices, and any Iowa local income surtax that may apply.
This page brings the Iowa income tax picture together in one place: the state tax rate, Iowa deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Iowa state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 3.8% | Over $0 | Over $0 | Over $0 | Over $0 |
Brackets apply to Iowa taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Iowa uses a flat income tax structure rather than a multi-bracket progressive system. The table above shows the current Iowa state income tax rate for each filing status. Even with a flat state rate, your combined tax rate can still rise as income increases because the federal income tax system is progressive and FICA has its own wage limits and surtax rules.
Iowa deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $16,100 | $0 |
| Married Filing Jointly | $32,200 | $0 |
| Married Filing Separately | $16,100 | $0 |
| Head of Household | $24,150 | $0 |
These amounts are subtracted from income before Iowa's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Iowa taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Iowa tax. The table above shows the Iowa deduction and adjustment rules stored in the PaycheckNet database.
Iowa local income taxes and surtaxes
Iowa does not generally have a broad city wage income tax system like New York City or many Ohio municipalities. However, Iowa local income surtaxes can matter in certain school districts or local jurisdictions, depending on the taxpayer’s location and the rules in effect for the year. If the PaycheckNet database contains Iowa locality-specific income tax or surtax entries, they will appear in the table above.
What you actually pay in Iowa
| Gross Income | Federal | Iowa | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | -1.15% | 7.65% | -1.15% |
| $16,100 – $28,500 | 10% | 3.8% | 7.65% | 21.45% |
| $28,500 – $66,500 | 12% | 3.8% | 7.65% | 23.45% |
| $66,500 – $121,800 | 22% | 3.8% | 7.65% | 33.45% |
| $121,800 – $184,500 | 24% | 3.8% | 7.65% | 35.45% |
| $184,500 – $200,000 | 24% | 3.8% | 1.45% | 29.25% |
| $200,000 – $217,875 | 24% | 3.8% | 2.35% | 30.15% |
| $217,875 – $272,325 | 32% | 3.8% | 2.35% | 38.15% |
| $272,325 – $656,700 | 35% | 3.8% | 2.35% | 41.15% |
| Over $656,700 | 37% | 3.8% | 2.35% | 43.15% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Iowa each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Iowa Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $528 | $2,295 | $4,243 | $25,757 | 14.1% |
| $50,000 | $3,820 | $1,288 | $3,825 | $8,933 | $41,067 | 17.9% |
| $75,000 | $7,670 | $2,238 | $5,738 | $15,646 | $59,354 | 20.9% |
| $100,000 | $13,170 | $3,188 | $7,650 | $24,008 | $75,992 | 24% |
| $150,000 | $24,734 | $5,088 | $11,475 | $41,297 | $108,703 | 27.5% |
| $200,000 | $36,734 | $6,988 | $14,339 | $58,061 | $141,939 | 29% |
| $300,000 | $68,134 | $10,788 | $16,689 | $95,611 | $204,389 | 31.9% |
| $500,000 | $138,134 | $18,388 | $21,389 | $177,911 | $322,089 | 35.6% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Iowa resident really pays on their next dollar once federal tax, Iowa state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time. If an Iowa local surtax applies to you, treat it as an additional local layer on top of the statewide calculation.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Iowa as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Iowa take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Iowa as your state. To compare Iowa against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Iowa income tax flat or progressive?
Iowa uses a flat state income tax rate on Iowa taxable income rather than a multi-bracket progressive state income tax. The federal tax system is still progressive, so your combined tax rate can still change as income increases.
Does Iowa have local income tax?
Iowa does not generally have a broad city wage income tax system, but local income surtaxes may apply in certain school districts or local jurisdictions. Check the local tax table on this page for the entries available in the PaycheckNet database.
Do Iowa workers still pay Social Security and Medicare?
Yes. Iowa workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Iowa state income tax and any applicable local surtax.