How your paycheck is taxed in Iowa
A Iowa paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and a flat 3.8% state income tax. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Iowa now conforms to the federal standard deduction; the record is marked estimated only because the 2026 deduction conformity date was not confirmed.
Iowa's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Iowa income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Iowa taxable income is wages minus the state standard deduction.
Iowa income tax rate for 2026
| Item | Amount |
|---|---|
| Tax rate (all filing statuses) | 3.8% |
| Standard deduction, single | $16,100 |
| Standard deduction, married filing jointly | $32,200 |
Iowa moved to a single 3.8% flat rate in 2025, a year earlier than originally planned.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Iowa rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Iowa tax on $58,900 of state taxable income is $2,238.20. Net pay is $59,354.30 a year, or $2,282.86 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Iowa tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $1,288 | $41,067 | $1,579.49 |
| $75,000 | $7,670 | $4,650 | $1,088 | $2,238 | $59,354 | $2,282.86 |
| $100,000 | $13,170 | $6,200 | $1,450 | $3,188 | $75,992 | $2,922.76 |
Effective total tax rates in these examples run from 17.9% at $50,000 to 24% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide.
How a flat tax changes with income
Because every dollar of taxable income is taxed at 3.8%, Iowa tax rises in a straight line once you are past the deduction and exemption. In the examples above it is $1,288 at $50,000 (2.58% of gross), $2,238 at $75,000 (2.98%), and $3,188 at $100,000 (3.19%). The federal side is what makes the total effective rate climb faster than that, since federal brackets step from 12% to 22% at $50,400 of taxable income and to 24% at $105,700.
Hourly pay in Iowa
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Iowa tax $18.63, leaving $666.09 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Iowa tax is $1,626.40 instead of $2,238.20. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $62,996.10 a year, or $2,422.93 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.