Iowa Local Income Tax Rates, 2026
282 Iowa jurisdictions withhold a local income tax, at 1% to 20% of state tax for residents. Base: Share of state income tax. Every rate links to its source.
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All Iowa local income tax rates
| Jurisdiction | Residents | Non-residents | Source |
|---|---|---|---|
| Adair-Casey School District | 8.00% of state income tax | — | source |
| Adel-Desoto-Minburn School District | 0.00% of state income tax | — | source |
| AGWSR School District | 17.00% of state income tax | — | source |
| AHSTW School District | 1.00% of state income tax | — | source |
| Akron-Westfield School District | 12.00% of state income tax | — | source |
| Albert City-Truesdale School District | 1.00% of state income tax | — | source |
| Albia School District | 1.00% of state income tax | — | source |
| Alburnett School District | 5.00% of state income tax | — | source |
| Alden School District | 8.00% of state income tax | — | source |
| Algona School District | 7.00% of state income tax | — | source |
| Allamakee School District | 11.00% of state income tax | — | source |
| Alta-Aurelia School District | 10.00% of state income tax | — | source |
| Ames School District | 3.00% of state income tax | — | source |
| Anamosa School District | 8.00% of state income tax | — | source |
| Andrew School District | 5.00% of state income tax | — | source |
| Ankeny School District | 0.00% of state income tax | — | source |
| Aplington-Parkersburg School District | 7.00% of state income tax | — | source |
| Ar-We-Va School District | 5.00% of state income tax | — | source |
| Atlantic School District | 8.00% of state income tax | — | source |
| Audubon School District | 6.00% of state income tax | — | source |
| Ballard School District | 2.00% of state income tax | — | source |
| Baxter School District | 9.00% of state income tax | — | source |
| BCLUW School District | 5.00% of state income tax | — | source |
| Bedford School District | 7.00% of state income tax | — | source |
| Belle Plaine School District | 2.00% of state income tax | — | source |
| Bellevue School District | 7.00% of state income tax | — | source |
| Belmond-Klemme School District | 8.00% of state income tax | — | source |
| Bennett School District | 1.00% of state income tax | — | source |
| Benton School District | 8.00% of state income tax | — | source |
| Bettendorf School District | 0.00% of state income tax | — | source |
| Bondurant-Farrar School District | 0.00% of state income tax | — | source |
| Boone School District | 1.00% of state income tax | — | source |
| Boyden-Hull School District | 3.00% of state income tax | — | source |
| Boyer Valley School District | 2.00% of state income tax | — | source |
| Brooklyn-Guernsey-Malcom School District | 2.00% of state income tax | — | source |
| Burlington School District | 0.00% of state income tax | — | source |
| CAL School District | 11.00% of state income tax | — | source |
| Calamus-Wheatland School District | 6.00% of state income tax | — | source |
| CAM School District | 11.00% of state income tax | — | source |
| Camanche School District | 0.00% of state income tax | — | source |
| Cardinal School District | 7.00% of state income tax | — | source |
| Carlisle School District | 0.00% of state income tax | — | source |
| Carroll School District | 4.00% of state income tax | — | source |
| Cedar Falls School District | 1.00% of state income tax | — | source |
| Cedar Rapids School District | 5.00% of state income tax | — | source |
| Center Point-Urbana School District | 1.00% of state income tax | — | source |
| Centerville School District | 6.00% of state income tax | — | source |
| Central City School District | 1.00% of state income tax | — | source |
| Central Clayton School District | 1.00% of state income tax | — | source |
| Central De Witt School District | 7.00% of state income tax | — | source |
| Central Decatur School District | 7.00% of state income tax | — | source |
| Central Lee School District | 6.00% of state income tax | — | source |
| Central Lyon School District | 6.00% of state income tax | — | source |
| Central Springs School District | 16.00% of state income tax | — | source |
| Chariton School District | 5.00% of state income tax | — | source |
| Charles City School District | 8.00% of state income tax | — | source |
| Charter Oak-Ute School District | 2.00% of state income tax | — | source |
| Cherokee School District | 5.00% of state income tax | — | source |
| Clarinda School District | 8.00% of state income tax | — | source |
| Clarion-Goldfield-Dows School District | 8.00% of state income tax | — | source |
| Clarke School District | 10.00% of state income tax | — | source |
| Clarksville School District | 5.00% of state income tax | — | source |
| Clay Central-Everly School District | 1.00% of state income tax | — | source |
| Clayton Ridge School District | 0.00% of state income tax | — | source |
| Clear Creek-Amana School District | 5.00% of state income tax | — | source |
| Clear Lake School District | 5.00% of state income tax | — | source |
| Clinton School District | 4.00% of state income tax | — | source |
| Colfax-Mingo School District | 3.00% of state income tax | — | source |
| College Community School District | 0.00% of state income tax | — | source |
| Collins-Maxwell School District | 4.00% of state income tax | — | source |
| Colo-Nesco School District | 1.00% of state income tax | — | source |
| Columbus School District | 10.00% of state income tax | — | source |
| Coon Rapids-Bayard School District | 6.00% of state income tax | — | source |
| Corning School District | 3.00% of state income tax | — | source |
| Council Bluffs School District | 0.00% of state income tax | — | source |
| Creston School District | 8.00% of state income tax | — | source |
| Dallas Center-Grimes School District | 0.00% of state income tax | — | source |
| Danville School District | 7.00% of state income tax | — | source |
| Davenport School District | 0.00% of state income tax | — | source |
| Davis County School District | 8.00% of state income tax | — | source |
| Decorah School District | 7.00% of state income tax | — | source |
| Delwood School District | 9.00% of state income tax | — | source |
| Denison School District | 5.00% of state income tax | — | source |
| Denver School District | 4.00% of state income tax | — | source |
| Des Moines School District | 0.00% of state income tax | — | source |
| Diagonal School District | 8.00% of state income tax | — | source |
| Dike-New Hartford School District | 8.00% of state income tax | — | source |
| Dubuque School District | 0.00% of state income tax | — | source |
| Dunkerton School District | 1.00% of state income tax | — | source |
| Durant School District | 18.00% of state income tax | — | source |
| Eagle Grove School District | 1.00% of state income tax | — | source |
| Earlham School District | 0.00% of state income tax | — | source |
| East Buchanan School District | 10.00% of state income tax | — | source |
| East Marshall School District | 8.00% of state income tax | — | source |
| East Mills School District | 20.00% of state income tax | — | source |
| East Sac County School District | 2.00% of state income tax | — | source |
| East Union School District | 5.00% of state income tax | — | source |
| Eastern Allamakee School District | 6.00% of state income tax | — | source |
| Easton Valley School District | 4.00% of state income tax | — | source |
| Edgewood-Colesburg School District | 5.00% of state income tax | — | source |
| Eldora-New Providence School District | 2.00% of state income tax | — | source |
| Emmetsburg School District | 13.00% of state income tax | — | source |
| English Valleys School District | 8.00% of state income tax | — | source |
| Essex School District | 7.00% of state income tax | — | source |
| Exira-Elk Horn-Kimballton School District | 4.00% of state income tax | — | source |
| Fairfield School District | 1.00% of state income tax | — | source |
| Forest City School District | 12.00% of state income tax | — | source |
| Fort Dodge School District | 2.00% of state income tax | — | source |
| Fort Madison School District | 5.00% of state income tax | — | source |
| Fremont-Mills School District | 20.00% of state income tax | — | source |
| Galva-Holstein School District | 11.00% of state income tax | — | source |
| Garner-Hayfield-Ventura School District | 8.00% of state income tax | — | source |
| George-Little Rock School District | 16.00% of state income tax | — | source |
| Gilbert School District | 0.00% of state income tax | — | source |
| Gilmore City-Bradgate School District | 11.00% of state income tax | — | source |
| Gladbrook-Reinbeck School District | 2.00% of state income tax | — | source |
| Glenwood School District | 10.00% of state income tax | — | source |
| Glidden-Ralston School District | 8.00% of state income tax | — | source |
| GMG School District | 10.00% of state income tax | — | source |
| Graettinger-Terril School District | 5.00% of state income tax | — | source |
| Greene County School District | 10.00% of state income tax | — | source |
| Grinnell-Newburg School District | 2.00% of state income tax | — | source |
| Griswold School District | 1.00% of state income tax | — | source |
| Grundy Center School District | 6.00% of state income tax | — | source |
| Guthrie Center School District | 10.00% of state income tax | — | source |
| Hamburg School District | 2.00% of state income tax | — | source |
| Hampton-Dumont School District | 3.00% of state income tax | — | source |
| Harlan School District | 8.00% of state income tax | — | source |
| Harris-Lake Park School District | 0.00% of state income tax | — | source |
| Hartley-Melvin-Sanborn School District | 2.00% of state income tax | — | source |
| Highland School District | 4.00% of state income tax | — | source |
| Hinton School District | 8.00% of state income tax | — | source |
| HLV School District | 10.00% of state income tax | — | source |
| Howard-Winneshiek School District | 6.00% of state income tax | — | source |
| Hubbard-Radcliffe School District | 0.00% of state income tax | — | source |
| Hudson School District | 7.00% of state income tax | — | source |
| Humboldt School District | 2.00% of state income tax | — | source |
| IKM-Manning School District | 6.00% of state income tax | — | source |
| Independence School District | 5.00% of state income tax | — | source |
| Indianola School District | 5.00% of state income tax | — | source |
| Iowa City School District | 4.00% of state income tax | — | source |
| Iowa Falls School District | 4.00% of state income tax | — | source |
| Iowa Valley School District | 12.00% of state income tax | — | source |
| Janesville School District | 6.00% of state income tax | — | source |
| Jesup School District | 0.00% of state income tax | — | source |
| Johnston School District | 0.00% of state income tax | — | source |
| Keokuk School District | 0.00% of state income tax | — | source |
| Keota School District | 3.00% of state income tax | — | source |
| Kingsley-Pierson School District | 2.00% of state income tax | — | source |
| Knoxville School District | 9.00% of state income tax | — | source |
| Lake Mills School District | 7.00% of state income tax | — | source |
| Lamoni School District | 4.00% of state income tax | — | source |
| Laurens-Marathon School District | 10.00% of state income tax | — | source |
| Lawton-Bronson School District | 1.00% of state income tax | — | source |
| Le Mars School District | 0.00% of state income tax | — | source |
| Lenox School District | 2.00% of state income tax | — | source |
| Lewis Central School District | 7.00% of state income tax | — | source |
| Linn-Mar School District | 0.00% of state income tax | — | source |
| Lisbon School District | 2.00% of state income tax | — | source |
| Logan-Magnolia School District | 8.00% of state income tax | — | source |
| Lone Tree School District | 2.00% of state income tax | — | source |
| Louisa-Muscatine School District | 10.00% of state income tax | — | source |
| Lynnville-Sully School District | 6.00% of state income tax | — | source |
| Madrid School District | 7.00% of state income tax | — | source |
| Manson-Northwest Webster School District | 9.00% of state income tax | — | source |
| Maple Valley-Anthon Oto School District | 5.00% of state income tax | — | source |
| Maquoketa School District | 8.00% of state income tax | — | source |
| Maquoketa Valley School District | 0.00% of state income tax | — | source |
| Marion School District | 4.00% of state income tax | — | source |
| Marshalltown School District | 4.00% of state income tax | — | source |
| Martensdale-St Marys School District | 1.00% of state income tax | — | source |
| Mason City School District | 1.00% of state income tax | — | source |
| Mediapolis School District | 10.00% of state income tax | — | source |
| Melcher-Dallas School District | 5.00% of state income tax | — | source |
| MFL Mar Mac School District | 10.00% of state income tax | — | source |
| Mid-Prairie School District | 8.00% of state income tax | — | source |
| Midland School District | 10.00% of state income tax | — | source |
| Missouri Valley School District | 4.00% of state income tax | — | source |
| Moc-Floyd Valley School District | 1.00% of state income tax | — | source |
| Montezuma School District | 1.00% of state income tax | — | source |
| Monticello School District | 7.00% of state income tax | — | source |
| Moravia School District | 3.00% of state income tax | — | source |
| Mormon Trail School District | 10.00% of state income tax | — | source |
| Morning Sun School District | 1.00% of state income tax | — | source |
| Moulton-Udell School District | 10.00% of state income tax | — | source |
| Mount Ayr School District | 5.00% of state income tax | — | source |
| Mount Pleasant School District | 5.00% of state income tax | — | source |
| Mount Vernon School District | 5.00% of state income tax | — | source |
| Murray School District | 1.00% of state income tax | — | source |
| Muscatine School District | 2.00% of state income tax | — | source |
| Nashua-Plainfield School District | 11.00% of state income tax | — | source |
| Nevada School District | 5.00% of state income tax | — | source |
| New Hampton School District | 7.00% of state income tax | — | source |
| New London School District | 11.00% of state income tax | — | source |
| Newell-Fonda School District | 15.00% of state income tax | — | source |
| Newton School District | 7.00% of state income tax | — | source |
| Nodaway Valley School District | 9.00% of state income tax | — | source |
| North Butler School District | 1.00% of state income tax | — | source |
| North Cedar School District | 10.00% of state income tax | — | source |
| North Fayette Valley School District | 9.00% of state income tax | — | source |
| North Iowa School District | 8.00% of state income tax | — | source |
| North Kossuth School District | 2.00% of state income tax | — | source |
| North Linn School District | 1.00% of state income tax | — | source |
| North Mahaska School District | 3.00% of state income tax | — | source |
| North Polk School District | 5.00% of state income tax | — | source |
| North Scott School District | 2.00% of state income tax | — | source |
| North Tama School District | 8.00% of state income tax | — | source |
| North Union School District | 4.00% of state income tax | — | source |
| Northeast School District | 11.00% of state income tax | — | source |
| Northwood-Kensett School District | 1.00% of state income tax | — | source |
| Norwalk School District | 0.00% of state income tax | — | source |
| Oelwein School District | 6.00% of state income tax | — | source |
| Ogden School District | 5.00% of state income tax | — | source |
| Okoboji School District | 1.00% of state income tax | — | source |
| Olin School District | 1.00% of state income tax | — | source |
| Orient-Macksburg School District | 1.00% of state income tax | — | source |
| Osage School District | 6.00% of state income tax | — | source |
| Oskaloosa School District | 5.00% of state income tax | — | source |
| Ottumwa School District | 6.00% of state income tax | — | source |
| Panorama School District | 4.00% of state income tax | — | source |
| Paton-Churdan School District | 5.00% of state income tax | — | source |
| PCM School District | 5.00% of state income tax | — | source |
| Pekin School District | 13.00% of state income tax | — | source |
| Pella School District | 4.00% of state income tax | — | source |
| Perry School District | 3.00% of state income tax | — | source |
| Pleasant Valley School District | 0.00% of state income tax | — | source |
| Pleasantville School District | 8.00% of state income tax | — | source |
| Pocahontas Area School District | 9.00% of state income tax | — | source |
| Postville School District | 20.00% of state income tax | — | source |
| Red Oak School District | 6.00% of state income tax | — | source |
| Remsen-Union School District | 1.00% of state income tax | — | source |
| Riceville School District | 4.00% of state income tax | — | source |
| River Valley School District | 11.00% of state income tax | — | source |
| Riverside School District | 9.00% of state income tax | — | source |
| Rock Valley School District | 0.00% of state income tax | — | source |
| Roland-Story School District | 9.00% of state income tax | — | source |
| Ruthven-Ayrshire School District | 7.00% of state income tax | — | source |
| Saydel School District | 0.00% of state income tax | — | source |
| Schaller-Crestland School District | 3.00% of state income tax | — | source |
| Schleswig School District | 5.00% of state income tax | — | source |
| Sergeant Bluff-Luton School District | 0.00% of state income tax | — | source |
| Seymour School District | 9.00% of state income tax | — | source |
| Sheldon School District | 7.00% of state income tax | — | source |
| Shenandoah School District | 16.00% of state income tax | — | source |
| Sibley-Ocheyedan School District | 10.00% of state income tax | — | source |
| Sidney School District | 19.00% of state income tax | — | source |
| Sigourney School District | 4.00% of state income tax | — | source |
| Sioux Center School District | 1.00% of state income tax | — | source |
| Sioux Central School District | 6.00% of state income tax | — | source |
| Sioux City School District | 4.00% of state income tax | — | source |
| Solon School District | 1.00% of state income tax | — | source |
| South Central Calhoun School District | 2.00% of state income tax | — | source |
| South Hamilton School District | 6.00% of state income tax | — | source |
| South O'Brien School District | 9.00% of state income tax | — | source |
| South Page School District | 12.00% of state income tax | — | source |
| South Tama School District | 8.00% of state income tax | — | source |
| South Winneshiek School District | 6.00% of state income tax | — | source |
| Southeast Polk School District | 5.00% of state income tax | — | source |
| Southeast Valley School District | 12.00% of state income tax | — | source |
| Southeast Warren School District | 5.00% of state income tax | — | source |
| Spencer School District | 4.00% of state income tax | — | source |
| Spirit Lake School District | 1.00% of state income tax | — | source |
| Springville School District | 2.00% of state income tax | — | source |
| St Ansgar School District | 7.00% of state income tax | — | source |
| Stanton School District | 2.00% of state income tax | — | source |
| Starmont School District | 2.00% of state income tax | — | source |
| Storm Lake School District | 9.00% of state income tax | — | source |
| Stratford School District | 4.00% of state income tax | — | source |
| Sumner-Fredericksburg School District | 10.00% of state income tax | — | source |
| Tipton School District | 16.00% of state income tax | — | source |
| Treynor School District | 4.00% of state income tax | — | source |
| Tri-Center School District | 1.00% of state income tax | — | source |
| Tri-County School District | 2.00% of state income tax | — | source |
| Tripoli School District | 7.00% of state income tax | — | source |
| Turkey Valley School District | 0.00% of state income tax | — | source |
| Twin Cedars School District | 5.00% of state income tax | — | source |
| Twin Rivers School District | 8.00% of state income tax | — | source |
| Underwood School District | 0.00% of state income tax | — | source |
| Union School District | 7.00% of state income tax | — | source |
| United School District | 1.00% of state income tax | — | source |
| Urbandale School District | 0.00% of state income tax | — | source |
| Van Buren County School District | 9.00% of state income tax | — | source |
| Van Meter School District | 3.00% of state income tax | — | source |
| Villisca School District | 5.00% of state income tax | — | source |
| Vinton-Shellsburg School District | 4.00% of state income tax | — | source |
| Waco School District | 0.00% of state income tax | — | source |
| Wapello School District | 10.00% of state income tax | — | source |
| Wapsie Valley School District | 18.00% of state income tax | — | source |
| Washington School District | 8.00% of state income tax | — | source |
| Waterloo School District | 0.00% of state income tax | — | source |
| Waukee School District | 0.00% of state income tax | — | source |
| Waverly-Shell Rock School District | 7.00% of state income tax | — | source |
| Wayne School District | 4.00% of state income tax | — | source |
| Webster City School District | 5.00% of state income tax | — | source |
| West Bend-Mallard School District | 1.00% of state income tax | — | source |
| West Branch School District | 2.00% of state income tax | — | source |
| West Burlington School District | 0.00% of state income tax | — | source |
| West Central School District | 2.00% of state income tax | — | source |
| West Central Valley School District | 5.00% of state income tax | — | source |
| West Delaware Co School District | 7.00% of state income tax | — | source |
| West Des Moines School District | 0.00% of state income tax | — | source |
| West Fork School District | 1.00% of state income tax | — | source |
| West Hancock School District | 10.00% of state income tax | — | source |
| West Harrison School District | 4.00% of state income tax | — | source |
| West Liberty School District | 2.00% of state income tax | — | source |
| West Lyon School District | 7.00% of state income tax | — | source |
| West Marshall School District | 7.00% of state income tax | — | source |
| West Monona School District | 4.00% of state income tax | — | source |
| West Sioux School District | 5.00% of state income tax | — | source |
| Western Dubuque Co School District | 5.00% of state income tax | — | source |
| Westwood School District | 5.00% of state income tax | — | source |
| Whiting School District | 5.00% of state income tax | — | source |
| Williamsburg School District | 7.00% of state income tax | — | source |
| Wilton School District | 5.00% of state income tax | — | source |
| Winfield-Mt Union School District | 12.00% of state income tax | — | source |
| Winterset School District | 4.00% of state income tax | — | source |
| Woodbine School District | 14.00% of state income tax | — | source |
| Woodbury Central School District | 4.00% of state income tax | — | source |
| Woodward-Granger School District | 1.00% of state income tax | — | source |
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many Iowa jurisdictions have a local income tax?
282 in 2026, with resident rates from 1% to 20% of state tax. Anywhere else in Iowa, no local income tax is withheld.
What income does Iowa local income tax apply to?
Share of state income tax. Pre-tax 401(k) and Section 125 amounts reduce it.
Do non-residents who work in a Iowa school district pay it?
Yes, at the non-resident rate shown, on wages earned in the school district. Residents who work elsewhere pay their home rate.