Iowa has the lowest new employer unemployment insurance rate in the nation. The rate for all nonconstruction business is one percent for a three-year period until an experience rating is established. Iowa offers a zero rate for good experience; approximately 45 percent of Iowa employers are at a zero rate.

Other Tax Incentives:
Iowa Corporate Income Tax
No Sales or Use Tax on Manufacturing Machinery and Equipment
No Property Tax on New Industrial Machinery and Equipment
No Personal Property (Inventory) Tax
New Jobs and Income Programs
Local Tax Abatement
Tax Increment Financing
Pollution Control or Recycling Property Tax Exemption
Unemployment Insurance
New Jobs Tax Credit
Research and Development Tax Credit
Assistive Device Tax Credit