Iowa SALT Cap Calculator
For Iowa filers.
The short answer: At the scenario numbers below, the OBBBA SALT deduction is $4,800 — about $1,056 back at a 22% rate ($41 per biweekly paycheck).
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Your State's Slice of the $40,000 Cap
Iowa's flat 3.8% (2025) transition plus school-budget property levies build moderate SALT.
- • Income + property → SALT to $40,000
- • Phase-out above $500,000 MFJ
- • School infrastructure SPLOST sales tax is not SALT unless electing sales tax
Worked Example
A Des Moines MFJ household, $205,000 MAGI: about $9,600 income tax plus $5,200 property tax.
- • Deductible amount: $4,800
- • Federal income tax savings: $1,056 (at the 22% marginal rate)
- • Per biweekly paycheck: $41
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Frequently Asked Questions
Iowa's flat tax rollout — how does it affect SALT?
It lowers state income tax; SALT follows what you actually pay.
Do Iowa school levies count?
Property-tax levies yes (they're property tax); local sales taxes only under the sales-tax election.