State Tax Day - Current, S.1, Iowa—Corporate, Personal Income Taxes: 2026 Withholding Tax Tables Issued, (Nov 4, 2025)
The Iowa Department of Revenue is issuing updated income tax withholding formulas and tables for 2026. The Department updates withholding formulas and tables when necessary to account for inflation and for changes in individual income tax liability resulting from changes in Iowa law. The Iowa withholding formula and the IA W-4 have been revised for tax year 2026 to accommodate changes to individual income tax required under federal law P.L. 119-21 known as the One Big Beautiful Bill, which was enacted on July 4, 2025. The Iowa Code is automatically conformed to the Internal Revenue Code for tax purposes. This means that, with certain important exceptions, Iowa law emulates the tax law changes made at the federal level. The federal tax law changes enacted in 2025 generally decreased individual income tax liability beginning in 2026. The 2026 Iowa withholding tables accommodate this reduction.
Taxpayers may access 2026 withholding tables here. Employers with questions may contact the Department at 515-281-3114 or 800-367-3388.
Press Release, Iowa Department of Revenue, November 3, 2025