Iowa Payroll Withholding
Effective January 1, 2023

Annual EarningsAddonRate
$0.00$0.000.33%
$1,743.00$5.750.67%
$3,486.00$17.432.25%
$6,972.00$95.874.14%
$15,687.00$456.675.63%
$26,145.00$1,045.465.96%
$34,860.00$1,564.876.25%
$52,290.00$2,654.257.44%
$78,435.00$4,599.448.53%

Standard deduction:
0-1 allowances: $2,210.000
2+ allowances: $5,450.00

Tax credit per allowance: $40.00

    Calculation formula:
  1. T1 = Gross wages - Standard Deduction
  2. T2 = T1 x R (R=Withholding tax rate)
  3. T3 = T2 - (C x N) (C=deduction per allowance, N=Number of allowances)
  4. T4 = T3 + A (A=Additional withholding)

Note(s):

  • All amounts are annual unless otherwise noted