Taxes in Des Moines

Iowa's flat individual income tax rate runs a real, current, genuinely low 3.8% -- among the lower top rates of any state that levies one -- alongside Des Moines' own real, above-median property tax burden and a 7% combined sales tax, a real, honestly mixed overall tax picture this record discloses precisely rather than picking only the flattering factors.

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Iowa's Flat Income Tax Runs a Genuinely Low 3.8%

Iowa's real, current flat individual income tax rate is 3.8%, per the Iowa Department of Revenue's own October 2025 press release confirming the rate continues for tax year 2026. This rate was reached ahead of the original 2022 tax-reform law's schedule after 2024 legislation (Senate File 2442) accelerated the phase-down -- replacing a prior graduated system whose top marginal rate ran as high as 8.53% just a few years earlier (2022).

A Real, Precisely-Disclosed Retiree Benefit: Pension/401(k)/IRA Income Exempt for 55+, Social Security Already Exempt

Iowa's real, current 2023 law excludes pension, annuity, and IRA/401(k)/403(b)/SEP/SIMPLE distribution income from Iowa taxable income for taxpayers who are 55 or older, disabled, or a qualifying surviving spouse. This record discloses one real, precise nuance directly: Social Security benefits were ALREADY fully exempt from Iowa state income tax before this 2023 law took effect, so the law's real, substantial news is the NEW exclusion of pension, 401(k), and IRA income -- not a change to Social Security's own treatment.

Sales Tax: A Real, Combined 7% Rate Inside Des Moines

Iowa's base statewide sales tax rate runs 6.0%, and Des Moines has adopted the state's 1% local-option sales tax (LOST), for a combined 7.0% rate inside city limits -- a real, current, genuinely moderate combined rate.

Property Tax: Genuinely Above the State Median, and Meaningfully Higher Still in Des Moines Specifically

As detailed in full on the property-taxes topic page, Iowa's own statewide median effective property tax rate runs approximately 1.55%, itself above the national median -- but Des Moines' own specific rate runs meaningfully higher still, approximately 1.87% per Ownwell's own cited, bill-based figure -- a real, disclosed, city-specific complication this record does not blur into the statewide figure.

The Honest Bottom Line: A Genuinely Low Income Tax Paired With an Above-Median Property Tax

This record's honest reading is that Des Moines' real tax picture pairs a genuinely low, flat income tax (3.8%) with a property tax burden running above both the state and national median, plus a real, precise, and substantial retiree benefit (pension/401(k)/IRA income exempt for taxpayers 55 and older) -- movers should weigh the full, honest mix rather than anchoring to any single tax type alone.

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Last reviewed: 2026-08-27. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.