Iowa’s unemployment insurance rates for 2026 will remain at the same level, according to Iowa Workforce Development. Each year, the agency sets the applicable table based on a formula that considers the Unemployment Insurance Trust Fund balance and covered wage growth. For 2026, employers will use Table D, the lowest rate allowed by law. Earlier this summer, Reynolds signed legislation that reduces the taxable wage base by nearly half and decreases the maximum tax rate to the lowest allowed by federal law (5.4%). Iowa has also reduced its employer contribution rate tables from eight to four.