Jurisdiction detail

Iowa tax guide

A seeded subnational profile for Iowa, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Iowa Department of Revenue

Overview

Iowa moved from progressive to flat individual income tax in 2025 and is reducing corporate tax. Iowa uses April 30 as the individual filing deadline.

Individual returns due April 30, not April 15.Inheritance tax was repealed for deaths after Jan 1, 2025.PTET election available.

Individual income tax

Iowa transitioned to a flat 3.8 percent individual income tax for 2025.

Type: flat

Business tax

Iowa corporate income tax flat rate of 7.1 percent with scheduled reductions.

Reference rate: 7.1%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 6%

Local rates add up to 1 percent.

Deadlines and forms

April 30 for individuals (Iowa uses April 30 not April 15).

Official authority

Visit Iowa Department of Revenue

Primary sources

Iowa Department of RevenueVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.