Iowa · school district surtax
Iowa school district surtax rates.
Find your school district's 2025 Iowa surtax, see what it was in 2024, and work out the amount that goes on line 19 of the IA 1040.
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What the surtax is
Iowa residents owe a school district surtax on top of their state income tax, set separately for each of Iowa's school districts. The Department of Revenue's instructions for line 19 of the IA 1040 say to multiply the amount on line 18 by the surtax rate and enter the result, and to enter zero if your district has no surtax. The applicable district is the one you lived in on the last day of the tax year, "not necessarily the district where your children attend school", and taxpayers without children are still subject to it.
2025 at a glance
The Department's 2025 list covers 325 school districts. The rates run from 0% to 20%. East Mills, Fremont-Mills, Postville are at 20%, 39 districts charge nothing, and the median district is at 5%. Davenport, Dubuque, Burlington, Waterloo, Waukee and West Des Moines are all at 0%. At the other end, 51 districts are at 10% or more and 77 sit between 1% and 3%.
The EMS surtax
Counties may add a countywide Emergency Medical Services surtax, and the instructions say Appanoose, Cass, Pocahontas, Sac, Shelby and Winnebago are the only counties that have one. The EMS surtax is included in the Department's table, which is why 33 districts show two rates. Atlantic, for example, is 8% for residents of Audubon and Pottawattamie counties and 9% for residents of Cass County. In the table below the second column is the rate outside those six counties, and the third is the rate for residents inside them. A district that sits wholly inside an EMS county, such as Centerville in Appanoose County, has only the third column.
What changed from 2024 to 2025
Of the 323 districts that have a comparable rate on both years' lists, 130 changed: 102 rose and 28 fell. The biggest moves are large. Durant went from 7% to 18% and Wapsie Valley from 9% to 18%, River Valley from 2% to 11%, and Central Springs from 7% to 16%. On the way down, Orient-Macksburg dropped from 10% to 1% and Clarke from 16% to 10%. A move of a few points on a few thousand dollars of Iowa tax is a few hundred dollars, which is why the list is worth rechecking every year. The comparison uses the rate outside the six EMS counties.
Why a few points matter
The surtax is a share of your Iowa tax, not of your income, so it is smaller than a rate like 18% sounds. A household with $3,000 on line 18 pays $540 at 18%, $300 at 10% and $90 at 3%. A household with $8,000 on line 18 pays $1,440 at 18% against $240 at 3%. That is why two neighbours in different districts can end up with a four-figure difference over a few years, and why the line-19 figure is worth checking against this table before you file.
Worked example (hypothetical tax, real rates)
Suppose the amount on line 18 is $3,000. In Wapsie Valley, at 18%, the surtax is $540.00, compared with $270.00 at its 2024 rate of 9%. In Dubuque, at 0%, it is $0.00. In Clarke, at 10%, it is $300.00, down from $480.00 at 16% a year earlier. In Atlantic it is $240.00 for a resident of Audubon County and $270.00 for a resident of Cass County.
How to use the list
First find your district. The instructions point you to your voter registration card or to the tax mapper, and warn that the district name may not match your town. Then read across the row for the 2025 rate. If you live in Appanoose, Cass, Pocahontas, Sac, Shelby or Winnebago County and your district has a second rate, use the second one. Multiply line 18 by the rate to get line 19. A district showing 0% means line 19 is zero.
The 2024 column is there to catch stale figures. A bookmarked list or last year's return can show a rate that has since moved by nine points or more, as Orient-Macksburg and Durant did, and the year-over-year changes are the quickest way to spot one.
Every district, 2025
Sorted by district name. A dash means the list has no entry for that case. District numbers are the Department's.
| District no. | District | 2025 rate | 2025 rate in an EMS county | 2024 rate |
|---|---|---|---|---|
| 0018 | Adair-Casey | 8% | - | 8% |
| 0027 | Adel-Desoto-Minburn | 0% | - | 0% |
| 0009 | AGWSR | 17% | - | 13% |
| 0441 | AHSTW | 1% | 2% | 1% |
| 0063 | Akron-Westfield | 12% | - | 4% |
| 0072 | Albert City-Truesdale | 0% | 1% | 0% |
| 0081 | Albia | 1% | 2% | 1% |
| 0099 | Alburnett | 5% | - | 4% |
| 0108 | Alden | 8% | - | 10% |
| 0126 | Algona | 6% | 7% | 6% |
| 0135 | Allamakee | 11% | - | 8% |
| 0171 | Alta-Aurelia | 9% | 10% | 9% |
| 0225 | Ames | 3% | - | 3% |
| 0234 | Anamosa | 8% | - | 4% |
| 0243 | Andrew | 5% | - | 3% |
| 0261 | Ankeny | 0% | - | 0% |
| 0279 | Aplington-Parkersburg | 7% | - | 6% |
| 0355 | Ar-We-Va | 5% | - | 5% |
| 0387 | Atlantic | 8% | 9% | 11% |
| 0414 | Audubon | 6% | - | 6% |
| 0472 | Ballard | 2% | - | 2% |
| 0513 | Baxter | 9% | - | 9% |
| 0540 | BCLUW | 5% | - | 5% |
| 0549 | Bedford | 7% | - | 5% |
| 0576 | Belle Plaine | 2% | - | 2% |
| 0585 | Bellevue | 7% | - | 5% |
| 0594 | Belmond-Klemme | 8% | - | 6% |
| 0603 | Bennett | 1% | - | 1% |
| 0609 | Benton | 8% | - | 8% |
| 0621 | Bettendorf | 0% | - | 0% |
| 0720 | Bondurant-Farrar | 0% | - | 0% |
| 0729 | Boone | 1% | - | 1% |
| 0747 | Boyden-Hull | 3% | - | 3% |
| 1917 | Boyer Valley | 2% | 3% | 6% |
| 0846 | Brooklyn-Guernsey-Malcom | 2% | - | - |
| 0882 | Burlington | 0% | - | 0% |
| 0916 | CAL | 11% | - | 11% |
| 0918 | Calamus-Wheatland | 6% | - | 5% |
| 0914 | CAM | 10% | 11% | 10% |
| 0936 | Camanche | 0% | - | 0% |
| 0977 | Cardinal | 7% | - | 7% |
| 0981 | Carlisle | 0% | - | 0% |
| 0999 | Carroll | 4% | - | 3% |
| 1044 | Cedar Falls | 1% | - | 1% |
| 1053 | Cedar Rapids | 5% | - | 5% |
| 1062 | Center Point-Urbana | 1% | - | 1% |
| 1071 | Centerville | - | 6% | - |
| 1089 | Central City | 1% | - | 0% |
| 1080 | Central Clayton | 1% | - | 1% |
| 1082 | Central De Witt | 7% | - | 7% |
| 1093 | Central Decatur | 7% | - | 1% |
| 1079 | Central Lee | 6% | - | 5% |
| 1095 | Central Lyon | 6% | - | 5% |
| 4772 | Central Springs | 16% | - | 7% |
| 1107 | Chariton | 5% | - | 5% |
| 1116 | Charles City | 8% | - | 8% |
| 1134 | Charter Oak-Ute | 2% | - | 2% |
| 1152 | Cherokee | 5% | - | 3% |
| 1197 | Clarinda | 8% | - | 1% |
| 1206 | Clarion-Goldfield-Dows | 8% | - | 8% |
| 1211 | Clarke | 10% | - | 16% |
| 1215 | Clarksville | 5% | - | 3% |
| 1218 | Clay Central-Everly | 1% | - | 3% |
| 2763 | Clayton Ridge | 0% | - | 0% |
| 1221 | Clear Creek-Amana | 5% | - | 5% |
| 1233 | Clear Lake | 5% | - | 5% |
| 1278 | Clinton | 4% | - | 3% |
| 1332 | Colfax-Mingo | 3% | - | 3% |
| 1337 | College Community | 0% | - | 0% |
| 1350 | Collins-Maxwell | 4% | - | 4% |
| 1359 | Colo-Nesco | 1% | - | 1% |
| 1368 | Columbus | 10% | - | 10% |
| 1413 | Coon Rapids-Bayard | 6% | - | 6% |
| 1431 | Corning | 3% | - | 1% |
| 1476 | Council Bluffs | 0% | - | 0% |
| 1503 | Creston | 8% | - | 8% |
| 1576 | Dallas Center-Grimes | 0% | - | 0% |
| 1602 | Danville | 7% | - | 7% |
| 1611 | Davenport | 0% | - | 0% |
| 1619 | Davis County | 8% | - | 1% |
| 1638 | Decorah | 7% | - | 6% |
| 1675 | Delwood | 9% | - | 9% |
| 1701 | Denison | 5% | - | 6% |
| 1719 | Denver | 4% | - | 4% |
| 1737 | Des Moines | 0% | - | 0% |
| 1782 | Diagonal | 8% | - | 8% |
| 1791 | Dike-New Hartford | 8% | - | 7% |
| 1863 | Dubuque | 0% | - | 0% |
| 1908 | Dunkerton | 1% | - | 5% |
| 1926 | Durant | 18% | - | 7% |
| 1944 | Eagle Grove | 1% | - | 1% |
| 1953 | Earlham | 0% | - | 0% |
| 1963 | East Buchanan | 10% | - | 7% |
| 3582 | East Marshall | 8% | - | 8% |
| 3978 | East Mills | 20% | - | 20% |
| 6741 | East Sac County | 1% | 2% | 1% |
| 1970 | East Union | 5% | - | 10% |
| 1972 | Eastern Allamakee | 6% | - | 6% |
| 1965 | Easton Valley | 4% | - | 1% |
| 0657 | Eddyville-Blakesburg-Fremont | 10% | - | 5% |
| 1989 | Edgewood-Colesburg | 5% | - | 4% |
| 2007 | Eldora-New Providence | 2% | - | 2% |
| 2088 | Emmetsburg | 13% | - | 7% |
| 2097 | English Valleys | 8% | - | 8% |
| 2113 | Essex | 7% | - | 7% |
| 2124 | Estherville-Lincoln Central | 10% | - | 9% |
| 2151 | Exira-Elk Horn-Kimballton | 3% | 4% | 4% |
| 2169 | Fairfield | 1% | - | 1% |
| 2295 | Forest City | 12% | 13% | 9% |
| 2313 | Fort Dodge | 2% | - | 2% |
| 2322 | Fort Madison | 5% | - | 3% |
| 2369 | Fremont-Mills | 20% | - | 18% |
| 2376 | Galva-Holstein | 10% | 11% | 10% |
| 2403 | Garner-Hayfield-Ventura | 8% | - | 2% |
| 2457 | George-Little Rock | 16% | - | 16% |
| 2466 | Gilbert | 0% | - | 0% |
| 2493 | Gilmore City-Bradgate | 10% | 11% | 10% |
| 2502 | Gladbrook-Reinbeck | 2% | - | 2% |
| 2511 | Glenwood | 10% | - | 10% |
| 2520 | Glidden-Ralston | 8% | - | 1% |
| 2682 | GMG | 10% | - | 7% |
| 2556 | Graettinger-Terril | 5% | - | 4% |
| 3195 | Greene County | 10% | - | 9% |
| 2709 | Grinnell-Newburg | 2% | - | 2% |
| 2718 | Griswold | 1% | 2% | 1% |
| 2727 | Grundy Center | 6% | - | 7% |
| 2754 | Guthrie Center | 10% | - | 7% |
| 2772 | Hamburg | 2% | - | 4% |
| 2781 | Hampton-Dumont | 3% | - | 3% |
| 2826 | Harlan | 7% | 8% | 7% |
| 2846 | Harris-Lake Park | 0% | - | 0% |
| 2862 | Hartley-Melvin-Sanborn | 2% | - | 2% |
| 2977 | Highland | 4% | - | 2% |
| 2988 | Hinton | 8% | - | 8% |
| 2766 | HLV | 10% | - | 2% |
| 3029 | Howard-Winneshiek | 6% | - | 6% |
| 3033 | Hubbard-Radcliffe | 0% | - | 0% |
| 3042 | Hudson | 7% | - | 6% |
| 3060 | Humboldt | 2% | - | 2% |
| 3168 | IKM-Manning | 5% | 6% | 5% |
| 3105 | Independence | 5% | - | 4% |
| 3114 | Indianola | 5% | - | 5% |
| 3119 | Interstate 35 | 1% | - | 0% |
| 3141 | Iowa City | 4% | - | 4% |
| 3150 | Iowa Falls | 4% | - | 6% |
| 3154 | Iowa Valley | 12% | - | 12% |
| 3186 | Janesville | 6% | - | 6% |
| 3204 | Jesup | 0% | - | 0% |
| 3231 | Johnston | 0% | - | 0% |
| 3312 | Keokuk | 0% | - | 0% |
| 3330 | Keota | 3% | - | 3% |
| 3348 | Kingsley-Pierson | 2% | - | 4% |
| 3375 | Knoxville | 9% | - | 7% |
| 3420 | Lake Mills | 7% | 8% | 2% |
| 3465 | Lamoni | 4% | - | 4% |
| 3537 | Laurens-Marathon | 9% | 10% | 10% |
| 3555 | Lawton-Bronson | 1% | - | 1% |
| 3600 | Le Mars | 0% | - | 0% |
| 3609 | Lenox | 2% | - | 2% |
| 3645 | Lewis Central | 7% | - | 1% |
| 3715 | Linn-Mar | 0% | - | 0% |
| 3744 | Lisbon | 2% | - | 1% |
| 3798 | Logan-Magnolia | 8% | - | 7% |
| 3816 | Lone Tree | 2% | - | 7% |
| 3841 | Louisa-Muscatine | 10% | - | 7% |
| 3906 | Lynnville-Sully | 6% | - | 6% |
| 3942 | Madrid | 7% | - | 6% |
| 4023 | Manson-Northwest Webster | 8% | 9% | 6% |
| 4033 | Maple Valley-Anthon Oto | 5% | - | 1% |
| 4041 | Maquoketa | 8% | - | 8% |
| 4043 | Maquoketa Valley | 0% | - | 0% |
| 4068 | Marcus-Meriden-Cleghorn | 7% | - | 7% |
| 4086 | Marion | 4% | - | 2% |
| 4104 | Marshalltown | 4% | - | 1% |
| 4122 | Martensdale-St Marys | 1% | - | 1% |
| 4131 | Mason City | 1% | - | 1% |
| 4203 | Mediapolis | 10% | - | 7% |
| 4212 | Melcher-Dallas | 5% | - | 8% |
| 4419 | MFL Mar Mac | 10% | - | 10% |
| 4271 | Mid-Prairie | 8% | - | 7% |
| 4269 | Midland | 10% | - | 10% |
| 4356 | Missouri Valley | 4% | - | 4% |
| 4149 | Moc-Floyd Valley | 1% | - | 1% |
| 4437 | Montezuma | 1% | - | 1% |
| 4446 | Monticello | 7% | - | 6% |
| 4491 | Moravia | 3% | 4% | 5% |
| 4505 | Mormon Trail | 10% | - | 10% |
| 4509 | Morning Sun | 1% | - | 7% |
| 4518 | Moulton-Udell | 10% | 11% | 10% |
| 4527 | Mount Ayr | 5% | - | 3% |
| 4536 | Mount Pleasant | 5% | - | 5% |
| 4554 | Mount Vernon | 5% | - | 5% |
| 4572 | Murray | 1% | - | 1% |
| 4581 | Muscatine | 2% | - | 1% |
| 4599 | Nashua-Plainfield | 11% | - | 11% |
| 4617 | Nevada | 5% | - | 5% |
| 4662 | New Hampton | 7% | - | 7% |
| 4689 | New London | 11% | - | 9% |
| 4644 | Newell-Fonda | 14% | 15% | 10% |
| 4725 | Newton | 7% | - | 7% |
| 2673 | Nodaway Valley | 9% | - | 9% |
| 0153 | North Butler | 1% | - | 1% |
| 3691 | North Cedar | 10% | - | 10% |
| 4774 | North Fayette Valley | 9% | - | 8% |
| 0873 | North Iowa | 7% | 8% | 2% |
| 4778 | North Kossuth | 2% | - | 2% |
| 4777 | North Linn | 1% | - | 1% |
| 4776 | North Mahaska | 3% | - | 2% |
| 4779 | North Polk | 5% | - | 5% |
| 4784 | North Scott | 2% | - | 2% |
| 4785 | North Tama | 8% | - | 8% |
| 0333 | North Union | 4% | - | 4% |
| 4773 | Northeast | 11% | - | 8% |
| 4788 | Northwood-Kensett | 1% | - | 5% |
| 4797 | Norwalk | 0% | - | 0% |
| 4860 | Odebolt Arthur Battle Creek Ida Grove | 2% | 3% | 2% |
| 4869 | Oelwein | 6% | - | 2% |
| 4878 | Ogden | 5% | - | 4% |
| 4890 | Okoboji | 1% | - | 1% |
| 4905 | Olin | 1% | - | 1% |
| 4978 | Orient-Macksburg | 1% | - | 10% |
| 4995 | Osage | 6% | - | 2% |
| 5013 | Oskaloosa | 5% | - | 4% |
| 5049 | Ottumwa | 6% | - | 5% |
| 5121 | Panorama | 4% | - | 4% |
| 5139 | Paton-Churdan | 5% | - | 1% |
| 5319 | PCM | 5% | - | 5% |
| 5163 | Pekin | 13% | - | 7% |
| 5166 | Pella | 4% | - | 4% |
| 5184 | Perry | 3% | - | 3% |
| 5250 | Pleasant Valley | 0% | - | 0% |
| 5256 | Pleasantville | 8% | - | 7% |
| 5283 | Pocahontas Area | 8% | 9% | 5% |
| 5310 | Postville | 20% | - | 15% |
| 5463 | Red Oak | 6% | - | 2% |
| 5486 | Remsen-Union | 1% | - | 1% |
| 5508 | Riceville | 4% | - | 9% |
| 1975 | River Valley | 11% | - | 2% |
| 4824 | Riverside | 9% | - | 9% |
| 5607 | Rock Valley | 0% | - | 0% |
| 5643 | Roland-Story | 9% | - | 9% |
| 5697 | Rudd-Rockford-Marble Rock | 9% | - | 7% |
| 5724 | Ruthven-Ayrshire | 7% | - | 9% |
| 5805 | Saydel | 0% | - | 0% |
| 5823 | Schaller-Crestland | 2% | 3% | 2% |
| 5832 | Schleswig | 5% | - | 5% |
| 5877 | Sergeant Bluff-Luton | 0% | - | 0% |
| 5895 | Seymour | 9% | 10% | 9% |
| 5949 | Sheldon | 7% | - | 6% |
| 5976 | Shenandoah | 16% | - | 18% |
| 5994 | Sibley-Ocheyedan | 10% | - | 10% |
| 6003 | Sidney | 19% | - | 19% |
| 6012 | Sigourney | 4% | - | 2% |
| 6030 | Sioux Center | 1% | - | 3% |
| 6048 | Sioux Central | 6% | - | 5% |
| 6039 | Sioux City | 4% | - | 3% |
| 6093 | Solon | 1% | - | 1% |
| 6091 | South Central Calhoun | 1% | 2% | 1% |
| 6095 | South Hamilton | 6% | - | 7% |
| 5157 | South O'Brien | 9% | - | 10% |
| 6097 | South Page | 12% | - | 4% |
| 6098 | South Tama | 8% | - | 4% |
| 6100 | South Winneshiek | 6% | - | 6% |
| 6101 | Southeast Polk | 5% | - | 5% |
| 6096 | Southeast Valley | 12% | - | 8% |
| 6094 | Southeast Warren | 5% | - | 5% |
| 6102 | Spencer | 4% | - | 4% |
| 6120 | Spirit Lake | 1% | - | 1% |
| 6138 | Springville | 2% | - | 1% |
| 5751 | St Ansgar | 7% | - | 7% |
| 6165 | Stanton | 2% | - | 2% |
| 6175 | Starmont | 2% | - | 2% |
| 6219 | Storm Lake | 8% | 9% | 6% |
| 6246 | Stratford | 4% | - | 4% |
| 6273 | Sumner-Fredericksburg | 10% | - | 10% |
| 6408 | Tipton | 16% | - | 10% |
| 6453 | Treynor | 4% | - | 4% |
| 6460 | Tri-Center | 1% | 2% | 1% |
| 6462 | Tri-County | 2% | - | 2% |
| 6471 | Tripoli | 7% | - | 7% |
| 6509 | Turkey Valley | 0% | - | 0% |
| 6512 | Twin Cedars | 5% | - | 2% |
| 6516 | Twin Rivers | 8% | - | 6% |
| 6534 | Underwood | 0% | - | 0% |
| 1935 | Union | 7% | - | 7% |
| 6561 | United | 1% | - | 1% |
| 6579 | Urbandale | 0% | - | 0% |
| 6592 | Van Buren County | 9% | - | 9% |
| 6615 | Van Meter | 3% | - | 3% |
| 6651 | Villisca | 5% | - | 5% |
| 6660 | Vinton-Shellsburg | 4% | - | 7% |
| 6700 | Waco | 0% | - | 0% |
| 6759 | Wapello | 10% | - | 7% |
| 6762 | Wapsie Valley | 18% | - | 9% |
| 6768 | Washington | 8% | - | 8% |
| 6795 | Waterloo | 0% | - | 0% |
| 6822 | Waukee | 0% | - | 0% |
| 6840 | Waverly-Shell Rock | 7% | - | 6% |
| 6854 | Wayne | 4% | - | 3% |
| 6867 | Webster City | 5% | - | 5% |
| 6921 | West Bend-Mallard | 0% | 1% | 0% |
| 6930 | West Branch | 2% | - | 2% |
| 6937 | West Burlington | 0% | - | 0% |
| 6943 | West Central | 2% | - | 2% |
| 6264 | West Central Valley | 5% | - | 5% |
| 6950 | West Delaware Co | 7% | - | 7% |
| 6957 | West Des Moines | 0% | - | 0% |
| 5922 | West Fork | 1% | - | 1% |
| 0819 | West Hancock | 10% | - | 8% |
| 6969 | West Harrison | 4% | - | 4% |
| 6975 | West Liberty | 2% | - | 2% |
| 6983 | West Lyon | 7% | - | 7% |
| 6985 | West Marshall | 7% | - | 6% |
| 6987 | West Monona | 4% | - | 4% |
| 6990 | West Sioux | 5% | - | 6% |
| 6961 | Western Dubuque Co | 5% | - | 5% |
| 6992 | Westwood | 5% | - | 5% |
| 7002 | Whiting | 5% | - | 5% |
| 7029 | Williamsburg | 7% | - | 6% |
| 7038 | Wilton | 5% | - | 3% |
| 7047 | Winfield-Mt Union | 12% | - | 7% |
| 7056 | Winterset | 4% | - | 4% |
| 7092 | Woodbine | 14% | 15% | 14% |
| 7098 | Woodbury Central | 4% | - | 4% |
| 7110 | Woodward-Granger | 1% | - | 1% |
Who this is for, and what it does not cover
- It is for Iowa residents filing the IA 1040, and for anyone comparing school districts when deciding where to live.
- It does not tell you which district you live in. The instructions say your district may differ from your town's name and point to the Department's tax mapper at tax-mapper.iowa.gov.
- The calculator multiplies the amount you enter by the rate. It does not work out line 18 for you, and the instructions page does not address nonresidents or part-year residents, so this page does not either.
- Rates are for 2025. The Department published separate lists for 2024 and 2025, so check for a newer one before filing a later return.
FAQ
What is the Iowa school district surtax?
A percentage of your Iowa tax set by your school district. The IA 1040 instructions for line 19 say to multiply the amount on line 18 by the surtax rate and enter the result, and to enter zero if your district has no surtax.
Which school district do I use for the surtax?
The one you lived in on the last day of the tax year, not necessarily the district your children attend. Taxpayers without children, or without children in public school, still owe it.
What is the highest Iowa school district surtax rate in 2025?
East Mills, Fremont-Mills, Postville are each at 20%, the top of the Department of Revenue list.
How many Iowa districts have no surtax?
39 of the 325 districts are at 0% for 2025, including Burlington, Davenport, Dubuque and Waterloo. The median district charges 5%.
What is the Iowa EMS surtax and which counties have it?
A countywide Emergency Medical Services income surtax. The instructions say Appanoose, Cass, Pocahontas, Sac, Shelby and Winnebago are the only counties that have one, and that it is included in the Department's surtax table.
Did Iowa school district surtax rates change from 2024 to 2025?
130 of 323 comparable districts changed, 102 up and 28 down. Wapsie Valley went from 9% to 18% and Clarke from 16% to 10%.
How do I find my Iowa school district?
The instructions suggest your voter registration card, or the school surtax option in the Department of Revenue tax mapper at tax-mapper.iowa.gov. Your district may not match your town's name.
Where is the official rate list?
Iowa Department of Revenue publishes "Iowa counties, school district numbers, surtax rates" each year, as a PDF for 2025 and one for 2024. Both were opened for this page on 2026-10-20.
Sources
Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.
- Iowa Department of Revenue: Iowa Counties, School District Numbers, Surtax Rates for 2025: Every district's 2025 rate, the EMS footnote.
- Iowa Department of Revenue: Iowa Counties, School District Numbers, Surtax Rates for 2024: The 2024 rates used for the year-over-year column.
- Iowa Department of Revenue: IA 1040 expanded instructions, School District Surtax/Emergency: Line 19 method (line 18 times the rate), which district applies, EMS counties, tax mapper.
- Iowa Department of Revenue: Tax Mapper: The district lookup the instructions point to.
Not tax advice
This page is general information, not tax, legal or financial advice. Local rates, rules and thresholds change, and your facts may differ. Confirm anything that matters with the tax office named in the sources or a tax professional before you act. Everything runs in your browser; nothing you enter is sent anywhere.