Idaho income tax rate 2026
OfficialIdaho rates, brackets and the tax on common salaries.
- Rate
- 5.3%
- Tax on $75,000
- $2,870
- 3.8% effective
- Tax on $100,000
- $4,195
- 4.2% effective
- Rank among taxing states
- #20 of 42
- by tax taken on $75,000, 1 takes the most
What is the Idaho income tax rate in 2026?
Idaho taxes wages at a flat 5.3% on taxable income above $4,938 in 2026. On a $75,000 salary, Idaho income tax is $2,870, an effective rate of 3.83%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Idaho income tax brackets for 2026
Idaho taxes taxable income above $4,938 at one rate of 5.3%; the first $4,938 is taxed at 0%. Idaho tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $4,938 | 5.3% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $9,876 | 5.3% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $9,876 | 5.3% |
How much Idaho income tax do you pay on $100,000?
On $100,000 of wages, Idaho income tax is $4,195 in 2026, an effective rate of 4.19%. The table runs from $30,000 to $300,000. The Idaho paycheck calculator works it out for any other pay. At the low end, see what a full-time job keeps at the minimum wage in Idaho.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How did Idaho income tax change in 2026, and what changes in 2027?
Idaho kept its rate at 5.3% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 5.3% | 5.3% | none | official |
| 2026 | flat | 5.3% | 5.3% | none | official |
How does Idaho income tax compare with other states?
On $75,000, Idaho income tax ranks #20 of 42 states that tax wages, where #1 takes the most. The income tax rates by state page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Idaho income tax withheld from a paycheck?
Employers withhold Idaho income tax from each paycheck, using the Form ID W-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $120.08 a paycheck. Idaho employers withhold about $252 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold 5.3% of pay above $16,100 a year ($32,200 married), using the per-period amounts of table EPB00744 ($619 a biweekly paycheck for single filers and heads of household). Paychecks here assume the W-4 filing status with no child tax credit allowances, which ended with the credit.
Questions people ask
How much Idaho tax is withheld from a bonus?
Employers can withhold Idaho tax on a bonus at a flat 5.3%. The return settles the actual tax on it.
Does Idaho tax overtime and tips?
Not the deductible part. Idaho follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Idaho conforms to the Internal Revenue Code as of January 1, 2026 and subtracts the federal Schedule 1-A deductions, including qualified tips and overtime.
Do 401(k) contributions lower Idaho income tax?
Yes. Traditional 401(k) contributions lower Idaho taxable wages, as they do for federal income tax.