Paycheck Calculator Iowa 2026: Take-Home Pay
This paycheck calculator for Iowa turns your gross pay into net take-home pay after 2026 federal income tax, Iowa's flat 3.8% state tax, your school district surtax, Social Security and Medicare — calculated privately in your browser.
Surtax is a percent of your Iowa income tax, not of your pay. Leave 0 if your district has none.
A paycheck calculator for Iowa estimates your net take-home pay by subtracting 2026 federal income tax, Iowa's flat 3.8% state income tax, any school district surtax (a percent of your Iowa tax), Social Security (6.2%) and Medicare (1.45%) from your gross pay. Iowa taxes the same federal taxable income, so one standard deduction applies to both.
Iowa Payroll Tax Overview
Iowa uses a flat state income tax rate of 3.8% for tax years 2025 and 2026, set by Senate File 2442 (Iowa Department of Revenue, 2026 rates announcement). Since tax year 2023 the starting point for Iowa tax is federal taxable income, so the federal standard deduction ($16,100 single for 2026) also shields your Iowa wages, and federal income tax is no longer deductible on the Iowa return (IDR: 2023 changes to Iowa individual income tax).
On top of state income tax, workers in Iowa also pay federal income tax (10%–37% graduated brackets), Social Security (6.2% up to the 2026 wage base of $184,500) and Medicare (1.45%, plus a 0.9% Additional Medicare Tax that employers withhold on wages above $200,000). Pre-tax deductions like 401(k) and health insurance reduce both federal and Iowa taxable income.
The 2026 federal income tax brackets for single filers are: 10% on the first $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above (IRS Rev. Proc. 2025-32). Your effective federal rate will be well below the marginal rate at most income levels.
Paycheck Calculator Iowa Worked Example: $60,000 Single, Biweekly
Here is how this paycheck calculator for Iowa handles a single filer earning $60,000 a year, paid biweekly ($2,307.69 per check), with no pre-tax deductions and a 5% school district surtax. Federal and Iowa taxable income are both $60,000 − $16,100 = $43,900.
| Line | How it is figured | Annual | Per check |
|---|---|---|---|
| Gross pay | $60,000 ÷ 26 | $60,000 | $2,307.69 |
| Federal income tax | 10% of $12,400 + 12% of $31,500 | $5,020 | $193.08 |
| Social Security | 6.2% of $60,000 | $3,720 | $143.08 |
| Medicare | 1.45% of $60,000 | $870 | $33.46 |
| Iowa income tax | 3.8% of $43,900 | $1,668.20 | $64.16 |
| School district surtax | 5% of $1,668.20 | $83.41 | $3.21 |
| Take-home pay | Gross − all of the above | $48,638 | $1,870.71 |
Iowa income tax plus surtax costs this worker about $67 per paycheck, or 2.9% of gross pay. Press Load Example above to reproduce these numbers, then change the surtax to your own district's rate.
Iowa's Move to a Flat Tax: Rates by Year
Iowa had nine brackets topping out at 8.53% in 2022. Two tax reform laws then cut rates each year until a single flat rate arrived in 2025, one year earlier and 0.1 point lower than the original 3.9% plan (IDR Iowa tax rate history).
| Tax year | Brackets | Rates | Top rate |
|---|---|---|---|
| 2023 | 4 | 4.40%, 4.82%, 5.70%, 6.00% | 6.00% |
| 2024 | 3 | 4.40%, 4.82%, 5.70% | 5.70% |
| 2025 | 1 (flat) | 3.80% | 3.80% |
| 2026 | 1 (flat) | 3.80% | 3.80% |
Because the rate is flat, every extra dollar of taxable wages costs exactly 3.8 cents in Iowa income tax (plus your district's surtax share of that), whatever your income.
Iowa School District Surtax and Retirement Exemptions
Many Iowa school districts levy a school district income surtax. It is a percentage of your Iowa income tax (after nonrefundable credits), not a percentage of your income, and it is owed by people who live in the district on the last day of the tax year. Under Iowa Code section 257.21, a district's combined income surtaxes cannot exceed 20%. Rates differ by district and change yearly, so look up your district's current percentage in the Iowa Department of Revenue surtax listing or on your IA 1040 instructions and enter it in the calculator. Second, Iowa fully exempts retirement income (pensions, IRA distributions, 401(k) withdrawals) for filers age 55 and older from tax year 2023 onward.
How to Use This Iowa Paycheck Calculator
Choose your pay period (weekly, biweekly, semimonthly, monthly or annual), enter your gross pay for one period, and select your federal filing status — single, married filing jointly, married filing separately or head of household. Filing status sets your 2026 federal brackets and standard deduction, which Iowa also uses.
If you have pre-tax deductions such as a 401(k) contribution, health insurance premium or HSA contribution, enter the total per-period dollar amount. Then enter your school district surtax percent (0 if none). The calculator shows federal income tax, Social Security, Medicare, Iowa state income tax, the surtax, your total deductions and your net take-home pay — per period and annualized.
Results are estimates using the standard deduction and 2026 rates. Actual withholding may differ based on your W-4 and IA W-4 elections, itemized deductions, credits, extra withholding or retirement plan limits. For precise payroll figures, consult your payroll provider or a tax professional.
Last updated: October 2026. Sources: IRS Rev. Proc. 2025-32, SSA 2026 contribution and benefit base (ssa.gov), Iowa Department of Revenue.
Frequently Asked Questions
How accurate is this paycheck calculator for Iowa?
This paycheck calculator for Iowa uses the 2026 IRS brackets and standard deduction, the $184,500 Social Security wage base for 2026, Iowa's flat 3.8% state rate applied to federal taxable income, and your school district surtax percent. It should land close to your actual withholding for most salaried workers with standard W-4 elections and no itemized deductions.
When does the Iowa paycheck calculator need updating?
Federal brackets, the standard deduction and the Social Security wage base change every January. Iowa moved to a flat 3.8% rate in 2025 and kept it for 2026; school district surtax rates can change each year. This page is reviewed each year to track the current rates.
Does Iowa have state income tax?
Yes. Iowa has a flat state income tax of 3.8% for 2025 and 2026, applied to federal taxable income. Many school districts add an income surtax on top, figured as a percent of your Iowa tax.
What is the Iowa state income tax rate?
Iowa uses a flat 3.8% state income tax rate, meaning all income is taxed at the same rate regardless of how much you earn.
How is take-home pay calculated in Iowa?
Take-home pay in Iowa is your gross pay minus federal income tax (10%–37%), Social Security (6.2%), Medicare (1.45%), state income tax (3.8%), and any pre-tax deductions like 401(k) or health insurance.
What payroll taxes apply in Iowa?
Employees in Iowa pay federal income tax, FICA (Social Security 6.2% up to $184,500 in 2026, plus Medicare 1.45%), Iowa state income tax at a flat 3.8%, and any school district surtax. Employers match Social Security and Medicare.
Does Iowa have SDI or disability tax?
Iowa does not have a state SDI or disability insurance payroll tax deduction.
What is the Iowa school district surtax on my paycheck?
It is a local income surtax set by your school district and charged as a percent of your Iowa income tax, not of your gross income. For example, if your Iowa tax is $1,600 and your district surtax is 4%, you owe an extra $64. It applies to residents of the district on the last day of the tax year, and Iowa Code 257.21 caps a district's combined income surtaxes at 20%. Rates vary by district, so check the Iowa Department of Revenue listing for yours.
Is Iowa retirement income taxed for paycheck purposes after age 55?
Iowa fully exempts retirement income (pensions, IRA distributions, 401(k) withdrawals, military retirement) from state income tax for filers age 55 and older as of tax year 2023. If you are nearing 55, update your W-4 to claim the exemption and reduce paycheck withholding. Federal tax still applies — only the Iowa 3.8% state line is eliminated.
How much is $60,000 a year after taxes in Iowa?
For a single filer paid biweekly with no pre-tax deductions, $60,000 leaves about $48,722 a year with no school surtax, or about $48,638 ($1,870.71 per check) with a 5% surtax. That is after $5,020 federal income tax, $3,720 Social Security, $870 Medicare and $1,668.20 Iowa income tax, using 2026 rates.
Can I deduct federal income tax on my Iowa return?
No. Iowa eliminated the deduction for federal income tax starting with tax year 2023, when it also switched its starting point to federal taxable income. Your Iowa tax is simply 3.8% of federal taxable income for 2026, before any credits and school district surtax.