Iowa Sales Tax Calculator
Uses the Iowa rate of 7%. Replace it with the combined rate on your receipt for an exact check.
State base rates verified September 2026. This is a general estimate, not tax advice. Need more options? Open the full reverse sales tax calculator.
Rates checked November 2026. The Iowa sales tax rate is 6%.
Use this Iowa sales tax calculator to work out the tax on a purchase in Iowa. The state rate is 6%. Most cities add a 1% local option sales tax, called LOST, for a total of 7%. A $100 taxable purchase costs $107.00 in most cities and $106.00 where there is no LOST. The calculator on this page is preset to 7%, the rate most shoppers pay.
LOST stands for Local Option Sales Tax: a local tax of exactly 1%, approved by voters in a city or county area. The state collects it with the state tax. The rate a shopper pays depends on where the goods are delivered, not where the store sits.
Iowa Sales Tax Rates by City
The state rate is 6% everywhere in Iowa. The local part is either 1% or 0%. A real checkout is 6% or 7%, never a figure in between.
| City | County | State | LOST | Combined |
|---|---|---|---|---|
| Des Moines | Polk | 6% | Yes, 1% | 7% |
| Cedar Rapids | Linn | 6% | Yes, 1% | 7% |
| Davenport | Scott | 6% | Yes, 1% | 7% |
| Sioux City | Woodbury | 6% | Yes, 1% | 7% |
| Ames | Story | 6% | Yes, 1% | 7% |
| Iowa City | Johnson | 6% | Yes, 1% from July 1, 2026 | 7% |
| Coralville | Johnson | 6% | Yes, 1% from July 1, 2026 | 7% |
| North Liberty | Johnson | 6% | Yes, 1% from July 1, 2026 | 7% |
| Ankeny | Polk | 6% | No | 6% |
Iowa City, Coralville and North Liberty are the change to watch. They were at 6% before July 1, 2026. Their voters approved LOST, and the 1% tax started on July 1, 2026. That moved all three cities to 7%. Some older pages still show Iowa City at 6%. Those pages are out of date. Ankeny, by contrast, has no LOST, and neither do the unincorporated parts of Polk County and Johnson County that have not adopted it.
On the Department of Revenue list effective July 1, 2026, 1,070 of 1,136 cities and unincorporated county areas impose LOST. That is why 7% is the usual rate, and 6% is the exception. LOST can start on January 1 or July 1, so a rate that was right six months ago can be wrong now.
The statewide average combined rate is 6.94%. That number is only an average. No shopper pays 6.94%. Use 7% where LOST applies and 6% where it does not.
How to Calculate Sales Tax in Iowa
Multiply the taxable price by the rate that applies where the goods are delivered. Then add the tax to the price.
At 7%, in most Iowa cities:
$100 x 0.07 = $7.00 tax. The total is $107.00.
$500 x 0.07 = $35.00 tax. The total is $535.00.
At 6%, where there is no LOST:
$100 x 0.06 = $6.00 tax. The total is $106.00.
To remove the tax from a total that already includes it, divide by 1.07 at the 7% rate. Divide by 1.06 at the 6% rate. A $107.00 receipt in Des Moines holds $100.00 of price and $7.00 of tax.
To check a figure with a tool, use the main sales tax calculator and enter 7% or 6% as the rate. For state by state comparison, see the sales tax rates page.
What Is Taxed and What Is Exempt in Iowa
Iowa taxes most retail sales of goods you can hold, such as clothing, electronics, furniture and household items. A sale is taxable unless a law says it is exempt.
| Item | Taxed or exempt |
|---|---|
| Groceries and food for home use | Exempt |
| Prescription drugs | Exempt |
| Prepared food and restaurant meals | Taxed |
| Candy, soft drinks, alcohol | Taxed |
| Clothing and shoes | Taxed, except during the holiday below |
| Electronics, furniture, household goods | Taxed |
| Goods bought for resale | Exempt with a certificate |
| Farm machinery used in farm production | Exempt |
Food for home use is exempt: bread, milk, meat, produce and other grocery staples bought to eat at home. Prepared food is taxable. A hot deli sandwich, a heated meal, or food sold with utensils counts as prepared food. Candy, soft drinks and alcohol are taxable even in a grocery store.
Prescription drugs for human use are exempt. Drugs bought without a prescription are taxable. Clothing is taxed at the full rate all year, except for the two-day holiday below.
Goods bought for resale are exempt with a valid exemption certificate. Farm machinery used directly and mainly in farm production is exempt, as are its replacement parts. Routine supplies such as oil and grease are taxable.
Look Up the Rate for Your Exact Address
Do not guess the rate from a city name. LOST is set place by place, and two towns in the same county can differ. Use the Iowa Tax Mapper. It is the Iowa Department of Revenue lookup tool. Pick Sales Tax, type the delivery address, and read the state and local option rates it shows. For a store purchase use the store address; for a delivery use the delivery address. The tool is free and needs no account.
Iowa Sales Tax Holiday: The Annual Tax-Free Weekend
Iowa holds one sales tax holiday each year. It falls on the first Friday and Saturday of August, from 12:01 a.m. on Friday to midnight on Saturday. It does not run on Sunday. In 2026 the holiday was Friday, August 7 and Saturday, August 8. The next one follows the same rule: the first Friday and Saturday of August.
During the holiday, no state tax and no local option tax is charged on an item of clothing or footwear with a selling price under $100. The limit is per item, not per receipt. Five shirts at $90 each are all exempt. One jacket priced at $100 or more is fully taxable.
Clothing accessories do not count. Jewelry, handbags and watches stay taxable, as do sports equipment, school supplies, backpacks and computers. Online orders count if they are ordered and paid for during the holiday window. Every business open on those days must take part.
When the Iowa Sales Tax Rate Changed
The 6% state rate has been in place since July 1, 2008, when the Iowa Code states the rate rose from 5% to 6% to fund schools.
| Effective date | State rate |
|---|---|
| Before July 1, 1992 | 4% |
| July 1, 1992 to June 30, 2008 | 5% |
| July 1, 2008 to now | 6% |
LOST came first in 1985, when the state first let local areas vote for a 1% local option tax. A second 1% local option tax for school buildings was approved in 1998 and folded into the statewide rate on July 1, 2008, when the state rate rose to 6%. That is why the highest combined rate in Iowa is 7%.
Sales Tax on a Car in Iowa
A car in Iowa does not pay sales tax. It pays a fee for new registration instead. The fee is $10 plus 5% of the price. You pay it to the county treasurer when you apply for the title and registration. It is a one-time fee, not a yearly tax.
For a $28,000 car, the fee is $1,410: 5% of $28,000 is $1,400, plus $10. At the 7% sales tax rate the same car would cost $1,960 in tax. That figure is wrong for a car. Use the fee, not the sales tax rate.
A trade-in lowers the amount the fee is charged on. Parts and repair work on a car are still subject to sales tax. Renting a car is different again, and the rental charge can carry sales tax and local option tax.
For a full walk-through of car costs, see the car sales tax calculator page.
Filing and Use Tax, in Short
A business that sells goods in Iowa registers for a sales tax permit with the Iowa Department of Revenue. The permit is free. Returns are filed and paid online through GovConnectIowa, the Department portal. How often a business files depends on how much tax it expects to collect. A return is still due in a period with no sales.
Use tax is the same 6% rate, paid when Iowa sales tax was not charged. If you buy a taxable item from an out-of-state seller that does not collect Iowa tax, you owe use tax at 6%. There is no local option use tax.
Iowa Compared With Nearby States
Minnesota, Wisconsin, Illinois, Missouri, Nebraska and South Dakota each set their own state rate and local rules, so check the rate where the goods are delivered. See the Minnesota sales tax calculator, the Wisconsin sales tax calculator, the Illinois sales tax calculator, the Missouri sales tax calculator, the Nebraska sales tax calculator, and the South Dakota sales tax calculator pages for each nearby state’s own rules.
Frequently Asked Questions
What is the Iowa sales tax rate?
6% at state level. Most cities add the 1% local option sales tax, so the total is 7% in most of Iowa. A $100 purchase costs $107.00 in most cities and $106.00 where there is no local option tax.
What is the sales tax rate in Iowa City?
7% since July 1, 2026. Iowa City voters approved the 1% local option sales tax, and it started on July 1, 2026. Older pages that show Iowa City at 6% are out of date. Coralville and North Liberty also moved to 7% on the same date.
How do I calculate sales tax in Iowa?
Multiply the taxable price by 0.07 where LOST applies, or by 0.06 where it does not. A $100 purchase has $7.00 of tax and a $107.00 total at 7%.
What is LOST in Iowa?
LOST is the Local Option Sales Tax. It is a 1% local tax that voters in a city or county area approve. It is added to the 6% state tax, so the total is 7% where it applies. The state collects it with the state tax. It follows the delivery address.
When is the Iowa tax-free weekend?
The first Friday and Saturday of August each year, from 12:01 a.m. Friday to midnight Saturday. In 2026 it was August 7 and 8. The next one follows the same rule, the first Friday and Saturday of August. Clothing and footwear under $100 per item are exempt from state and local option tax during the holiday.
Are groceries taxed in Iowa?
No. Food and food ingredients for home use are exempt. Prepared food, candy, soft drinks and alcohol are taxable. Prescription drugs are also exempt.
How much is sales tax on a car in Iowa?
There is no sales tax on a car. A car pays a one-time fee for new registration of $10 plus 5% of the price, paid to the county treasurer. On a $28,000 car the fee is $1,410. A trade-in lowers the amount the fee is charged on.
Sources
- Iowa Department of Revenue, Sales Tax FAQ page. States the 6% state sales and use tax rate, the 1% local option tax in many cities and counties, the 5% one-time registration fee on vehicles, the holiday rule, and filing through GovConnectIowa. https://revenue.iowa.gov/taxes/frequently-asked-questions/sales-tax
- Iowa Tax Mapper, Iowa Department of Revenue. Official lookup for the state and local option sales tax rate of an address or location. https://tax-mapper.iowa.gov/
- City of Coralville, Local Option Sales Tax page. Coralville 1% LOST took effect July 1, 2026, and the total rate in Coralville is 7%. https://www.coralville.org/1010/Local-Option-Sales-Tax
- Iowa Code section 423F.1, Iowa Legislature. The state sales tax rose from 5% to 6% on July 1, 2008. https://www.legis.iowa.gov/docs/code/423F.1.pdf
- Iowa Legislative Services Agency, Historical Overview of Iowa Tax Rates. Sales and use tax 4% in 1991, 5% from 1992 through 2008, 6% from 2009 onward; local option sales tax first authorized in 1985. https://www.legis.iowa.gov/docs/publications/FCTA/1607863.pdf
