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Tax Year 2025 · Updated Apr 2026

2025 Iowa Income Tax Brackets

Iowa (IA) uses 3 progressive income tax brackets ranging from 4.4% to 5.7% for 2025. Brackets apply to taxable income after the state standard deduction.

Top rate
5.7%
Top bracket starts at
$31,050
single filer
Std deduction (single)
$2,210
Std deduction (MFJ)
$5,450

Single Filer · 2025

Also applies to married filing separately in most states.

RateTaxable income
4.4%$0 – $6,210
4.8%$6,210 – $31,050
5.7%$31,050 and up

Married Filing Jointly · 2025

Same bracket thresholds as single filers

RateTaxable income
4.4%$0 – $6,210
4.8%$6,210 – $31,050
5.7%$31,050 and up

Effective rate at common income levels (single)

Effective rate = total Iowa income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.

Gross incomeIowa taxEffective rateMarginal rate
$50,000$2,4254.8%5.7%
$75,000$3,8505.1%5.7%
$100,000$5,2755.3%5.7%
$150,000$8,1255.4%5.7%
$250,000$13,8255.5%5.7%
2024 vs 2025. Bracket thresholds in many states adjust annually for inflation. Iowa publishes annual updates through its Department of Revenue. Always confirm against the current year's instructions before filing.

Run a full calculation

Combine federal + Iowa income tax and FICA into a single take-home estimate for your situation.

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Frequently Asked Questions

The top Iowa bracket is 5.7%, beginning at $31,050 of taxable income for single filers.

At $100,000 of gross income (single filer), the Iowa effective income tax rate is approximately 5.3% — about $5,275 in state tax after the $2,210 standard deduction.

The Iowa standard deduction for 2025 is $2,210 for single filers and $5,450 for married filing jointly.

Same bracket thresholds as single filers in Iowa for 2025.

Iowa publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.

Sources: Iowa Department of Revenue, Tax Foundation, IRS
Last updated:

Iowa 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.