Taxes in Iowa
Every state-level tax in Iowa, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Property tax stands out as the most consequential levy for a typical Iowa resident. While none of Iowa's tax rates place in the top or bottom three nationally, the state's reliance on property taxation gives it unusual weight in household budgets compared with sales or income taxes. That middling national standing means no single tax dramatically reshapes what residents owe, but property tax still commands the largest share of attention for homeowners and shapes local funding decisions. Income and sales taxes matter too, yet neither carries the same persistent, visible burden. Iowa's profile is genuinely moderate, with property tax serving as the steadiest and most felt obligation.
State income tax
3.80% flat rate.
Local income tax: Des Moines levies a local income surtax of 0.085%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 6.94%. State rate 6.00% plus an average 0.94% local.
Estate & inheritance tax
Iowa imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Iowa levies a transfer tax of 0.160% — Real estate transfer tax.
Cigarette Tax
Iowa levies a cigarette tax of $1.36 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Iowa levies a gas tax of 30.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Iowa levies a beer tax of $0.190 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Iowa levies a wine tax of $1.750 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Iowa levies a spirits tax of $15.140 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.32%. Compare counties below for local rates.
Counties in Iowa by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Union County | 1.80% | $122,000 |
| Polk County | 1.68% | $262,100 |
| Linn County | 1.66% | $214,300 |
| Montgomery County | 1.65% | $121,400 |
| Decatur County | 1.61% | $113,900 |
| Clarke County | 1.60% | $161,100 |
| Wapello County | 1.58% | $125,100 |
| Pottawattamie County | 1.57% | $195,700 |
| Henry County | 1.56% | $164,300 |
| Clinton County | 1.53% | $160,600 |
| Johnson County | 1.52% | $308,600 |
| Wright County | 1.51% | $119,600 |
| Des Moines County | 1.51% | $136,500 |
| Black Hawk County | 1.50% | $188,900 |
| Muscatine County | 1.50% | $182,100 |
| Madison County | 1.48% | $245,100 |
| Scott County | 1.47% | $222,000 |
| Emmet County | 1.47% | $114,100 |
| Mills County | 1.47% | $237,800 |
| Woodbury County | 1.45% | $183,200 |
| Cerro Gordo County | 1.45% | $166,400 |
| Warren County | 1.43% | $269,600 |
| Marshall County | 1.42% | $145,500 |
| Jefferson County | 1.41% | $163,400 |
| Jasper County | 1.41% | $186,300 |
| Page County | 1.41% | $125,300 |
| Dallas County | 1.41% | $355,600 |
| Story County | 1.40% | $258,700 |
| Davis County | 1.40% | $161,900 |
| Webster County | 1.39% | $153,800 |