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IA

Iowa Nanny Tax Guide

Iowa recently simplified its tax code to a flat 3.8% rate, making withholding calculations easier. The state has no disability or paid leave mandates.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.0% - 7.0%

Key Things to Know

  • Flat state income tax of 3.8%
  • Uses federal minimum wage
  • No disability or paid leave requirements
  • High SUI wage base ($36,100)

Iowa Employer Requirements

State Income Tax

Iowa uses a flat 3.8% income tax rate (reduced from prior progressive rates). This makes calculating withholding straightforward.

State Unemployment Insurance

Employers pay SUI tax on the first $36,100 of wages. New employer rate is 1.0%, with rates ranging from 0.0% to 7.0% based on experience.

Workers' Compensation

Iowa generally does not require workers' compensation for household employees, but coverage is recommended for protection.

What will it cost?

Wondering what you'll actually owe as a Iowa employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Iowa tax agency, IRS Publication 926

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