--- title: "Iowa SUTA 2027: $21,100 Wage Base, 1% New Rate | MCC" description: "Iowa SUTA 2027: wage base $21,100, new employer rate 1%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-iowa-2027" --- Free guide · State payroll tax # Iowa unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Short answer.** Iowa Workforce Development (June 30, 2026): "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025." New employers pay 1%. $21,100 taxable wages per employee for 2027 ## Unemployment tax at a glance 2027 wage base $21,100 (up $700) 2026 wage base DOL table, effective January 2026. New employer rate 1%. 1.00% per the DOL table. Rate range 0%–5.4% (2026). US DOL table, effective January 2026. Employee share None for unemployment insurance on the pages we read Agency Iowa Workforce Development Registration [Register or open an account](https://workforce.iowa.gov/employers/unemployment-insurance/employer-handbook/employer-resources). IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business. ## What it costs: an example Three employees at the new employer rate of 1% on the $21,100 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included. Hiring in another state? [Employer registration in Iowa, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | Employee | Annual wages | SUTA | Base reached | FUTA | | --- | --- | --- | --- | --- | | Part time | $8,500.00 | $85.00 | Not reached | $42.00 | | Around the base | $21,100.00 | $211.00 | Q4 | $42.00 | | Above the base | $38,000.00 | $211.00 | Q3 | $42.00 | Total for the three: $507.00 state plus $126.00 federal. Run your own staff in the [SUTA and FUTA calculator set to Iowa](/bookkeeping/suta-futa-cost-calculator?state=ia). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | Iowa Administrative Code rule 23.8: contributions are due quarterly on the last day of the month after the quarter; a weekend or legal holiday moves it to the next business day. ## Setting up the account for 2027 - Register for an unemployment tax account: IWD: register online at myIowaUI.org within 30 days of first paying wages in Iowa or acquiring a business. - Set the 2027 wage base of $21,100 in payroll. - Use 1% until your rate notice arrives; then enter the notice rate for the year. - Put the four report dates (April 30, July 31, October 31, January 31) on the calendar. - Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time. ## Official sources - [Iowa Workforce Development: Tax topic page (September 2, 2026 announcement)](https://workforce.iowa.gov/topics/tax) - [Iowa Workforce Development: Employer Resources (UI Employer Handbook)](https://workforce.iowa.gov/employers/unemployment-insurance/employer-handbook/employer-resources) - [Iowa Administrative Code rule 23.8 (Iowa Legislature)](https://www.legis.iowa.gov/docs/iac/rule/871.23.8.pdf) - [Iowa Workforce Development: Iowans' unemployment benefits increase starting July 5 (June 30, 2026)](https://workforce.iowa.gov/announcement/2026-06-30/iowans-unemployment-benefits-increase-starting-july-5) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency. ## Iowa unemployment tax questions **What is the Iowa unemployment tax wage base for 2027?** $21,100 per employee, up $700 from $20,400 in 2026. Iowa Workforce Development (June 30, 2026): "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025." **What SUTA rate does a new employer pay in Iowa?** 1%. 1.00% per the DOL table. On a full $21,100 base that's $211.00 per employee for the year. **When are Iowa quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Iowa Administrative Code rule 23.8: contributions are due quarterly on the last day of the month after the quarter; a weekend or legal holiday moves it to the next business day. **What is the range of Iowa unemployment tax rates for 2026?** 0%–5.4% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $21,100 base costs $1,139.40. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Indiana SUTA 2027](/bookkeeping/suta-indiana-2027) · [Kentucky SUTA 2027](/bookkeeping/suta-kentucky-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. 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