Iowa Income Tax Rate 2024 - 2025
Iowa state income tax rate table for the 2024 - 2025 filing season has three income tax brackets with IA tax rates of 4.4%, 4.82% and 5.7% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Iowa tax rate has decreased from last year, and, the number of income tax brackets have also decreased.
Current Iowa law contains a revised set of individual income tax brackets which went into effect on January 1, 2023. The revision now contains two sets of tax brackets, one for the Married Filing Jointly filing status, and another for all other filing statuses. Previously there were nine tax brackets with tax rates that progressed from 0.33% to 8.53%. This year, there are three tax brackets with Iowa tax rates which progress from 4.4% to 5.7%.
Iowa income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Iowa income tax rate is for a flat tax rate of 3.8% effectively eliminating all brackets. Iowa has been phasing down their brackets and rates with the goal of achieving a single flat rate.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $6,210 | 4.4% |
| $6,211 | to | $31,050 | 4.82% |
| $31,051 | to | ∞ | 5.7% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $12,420 | 4.4% |
| $12,421 | to | $62,100 | 4.82% |
| $62,101 | to | ∞ | 5.7% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $6,210 | 4.4% |
| $6,211 | to | $31,050 | 4.82% |
| $31,051 | to | ∞ | 5.7% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $6,210 | 4.4% |
| $6,211 | to | $31,050 | 4.82% |
| $31,051 | to | ∞ | 5.7% |
Source: 2024 Iowa Interest Rates and Tax Brackets, published by the Iowa Department of Revenue.
Please reference the Iowa tax forms and instructions booklet published by the Iowa Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Iowa income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the IA tax rate or tax brackets. The Iowa income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Iowa Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for Iowa, we can see that Iowa collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Iowa state income tax rates from the lowest IA tax rate bracket of 4.4% to the highest IA tax rate bracket of 5.7%.
For single taxpayers living and working in the state of Iowa:
- Tax rate of 4.4% on the first $6,210 of taxable income.
- Tax rate of 4.82% on taxable income between $6,211 and $31,050.
- Tax rate of 5.7% on taxable income over $31,050.
For married taxpayers living and working in the state of Iowa:
- Tax rate of 4.4% on the first $12,420 of taxable income.
- Tax rate of 4.82% on taxable income between $12,421 and $62,100.
- Tax rate of 5.7% on taxable income over $62,100.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the IA tax rates remain the same. Notice also that the Single, Married Filing Separately, and Head of Household income tax brackets are all the same in the state of Iowa.
Last updated: December 6, 2024
References:
- IDR Announces 2025 Individual Income Tax Brackets and Interest Rates. Iowa Department of Revenue. Retrieved December 6, 2024.
- IDR Announces 2024 Individual Income Tax Brackets and Interest Rates. Iowa Department of Revenue. Retrieved December 6, 2024.
- The best is yet to come on Iowa tax policy. Iowa Capital Dispatch, Government News. Retrieved December 6, 2024.
- Individual Income Tax Rates 2023-2026. Iowa Department of Revenue. Retrieved December 6, 2024.
- Reynolds says Iowa tax, budget polices a template for GOP in DC. Radio Iowa, Tax News. Retrieved December 6, 2024.