Idaho Income Tax Rates, Tables, and Calculator for 2026
Idaho has one flat income tax rate of 5.3% for 2026. Compare ID state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Idaho ranks among states.
Idaho has a statutory flat income tax rate of 5.3% for 2026. The rate applies to the portion of taxable income above an inflation-adjusted threshold, with income below that threshold taxed at 0%. The same 5.3% rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Idaho Form 40 returns are generally due April 15, 2027.
Idaho replaced its progressive income tax brackets with a flat 5.8% rate beginning in 2023. The rate fell to 5.695% for 2024 and 5.3% for 2025, remaining at 5.3% for 2026 under Idaho Code section 63-3024. The law requires an annual inflation adjustment to the zero-rate income threshold. The Idaho State Tax Commission is expected to publish the final 2026 threshold amounts before the 2027 filing season begins. Use the calculator and comparison tables below to see how income and filing status affect Idaho state taxes, then follow the step-by-step examples.
Tax Calculator
Idaho Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Idaho income tax for 2026. Results open in our All 50 States income tax calculator with Idaho highlighted. The examples below provide a starting point, showing Idaho income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 5.3%, while the effective rate rises as the standard deduction and zero-rate band cover a smaller share of income.
How Much Will You Pay in Idaho?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,542 | 5.3% | 3.08% | 30 |
| $75,000 | $2,867 | 5.3% | 3.82% | 32 |
| $100,000 | $4,192 | 5.3% | 4.19% | 32 |
| $125,000 | $5,517 | 5.3% | 4.41% | 31 |
| $150,000 | $6,842 | 5.3% | 4.56% | 32 |
2026 Idaho State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65, not blind or claimed as a dependent. The estimates use the 2026 federal standard deduction of $16,100 and retain Idaho's 2025 zero-rate threshold of $4,811 pending the final 2026 amount. Taxable income above that threshold is taxed at 5.3%. No other deductions, Idaho adjustments, or tax credits, are included. Federal, payroll, and local taxes are excluded.
2026 Idaho State Rank: Idaho falls in the moderate income tax range nationally across these Single-filer examples, with rankings from 30th to 32nd. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $4,192 in Idaho state income tax for 2026. The standard deduction and zero-rate band keep the effective tax rate at 4.19%, below the 5.3% marginal rate.
Tax Rates
Idaho Income Tax Rates
Idaho has one flat individual income tax rate of 5.3% for 2026. The rate applies to taxable income above an inflation-adjusted threshold, with income below that threshold taxed at 0%. The threshold varies by filing status, but the same 5.3% rate applies to income above it. The table shows Idaho's state income tax bracket and rate history from 2015 to 2026, grouping years when the tax rates and number of brackets remained unchanged.
Idaho State Income Tax Bracket and Rate History, 2015-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2025-2026 | 1 | 5.30% |
| 2024 | 1 | 5.695% |
| 2023 | 1 | 5.80% |
| 2022 | 4 | 1.00% - 6.00% |
| 2021 | 5 | 1.00% - 6.50% |
| 2018-2020 | 7 | 1.125% - 6.925% |
| 2015-2017 | 7 | 1.60% - 7.40% |
Idaho reduced its graduated rates in 2018, then narrowed the number of brackets from seven to five in 2021 and four in 2022. The state switched to a flat 5.8% rate in 2023, followed by reductions to 5.695% in 2024 and 5.3% in 2025. The rate remains unchanged for 2026. Although Idaho now uses one flat tax rate, state law still requires an annual inflation adjustment to the threshold separating the 0% band from taxable income subject to that rate.
Compare States
Compare Idaho to Other States
The next table compares Idaho with Arizona, California, Colorado, Montana, Oregon, Utah, and Washington at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Idaho. The marginal rate identifies the statutory tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Idaho vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Washington | 1 | $0 | −$2,867 | 0% | 0.00% |
| Arizona | 11 | $1,481 | −$1,385 | 2.5% | 1.98% |
| Colorado | 27 | $2,592 | −$275 | 4.4% | 3.46% |
| California | 30 | $2,665 | −$202 | 8% | 3.55% |
| Idaho | 32 | $2,867 | $0 | 5.3% | 3.82% |
| Montana | 33 | $2,877 | +$10 | 5.65% | 3.84% |
| Utah | 37 | $3,110 | +$243 | 4.45% | 4.15% |
| Oregon | 51 | $5,055 | +$2,188 | 8.75% | 6.74% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Idaho. Differences are calculated before rounding to whole dollars. Idaho's estimate retains the 2025 zero-rate threshold. Washington does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs and estimated 2026 amounts.
Key takeaway: At $75,000 of Single income, Idaho and Montana have similar estimated state income taxes, with Idaho about $10 lower. Idaho's estimated $2,867 tax is also $243 less than Utah and $2,188 less than Oregon, but $275 more than Colorado and $202 more than California. Its neighbor Washington does not tax wages.
Examples
Idaho Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Idaho residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Idaho Form 40 starts with federal adjusted gross income and allows the federal standard deduction. These examples subtract that deduction, with no other deductions, Idaho additions or subtractions, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Idaho Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $16,100 | $32,200 |
| Taxable Income | $58,900 | $117,800 |
| Income Taxed at 0% | $4,811 | $9,622 |
| Income Taxed at 5.3% | $54,089 | $108,178 |
| State Income Tax | $2,867 | $5,733 |
| Effective Tax Rate | 3.82% | 3.82% |
| Marginal Tax Rate | 5.3% | 5.3% |
Our calculator currently uses Idaho's 2025 thresholds of $4,811 for Single and $9,622 for Married Filing Jointly. These are prior-year amounts used for estimating 2026 tax, not confirmed final 2026 thresholds. Updated inflation-adjusted amounts may change the estimates when the Tax Commission publishes its 2026 guidance. The 0% threshold is part of the rate calculation, separate from the standard deduction.
Idaho also allows a refundable Food Tax Credit, formerly called the grocery tax credit, to offset sales tax paid on food. The usual amount is $155 per eligible person for 2026. An alternative based on documented food sales tax paid allows up to $250 per person. Because this credit is excluded from the figures above, an eligible household's final tax would be lower. The Food Tax Credit FAQ explains this alternative.
Looking at the table above, we can see that the same 5.3% tax rate applies to both Single and Married Filing Jointly statuses. The federal standard deduction and Idaho zero-rate threshold both double for Married Filing Jointly, matching the doubling of household income. Income taxed at 5.3% and estimated state income tax also double before rounding, leaving both examples with the same 3.82% effective tax rate. The $1 difference between twice the displayed Single tax and the displayed joint tax comes from rounding. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000, so this simplified comparison shows no Idaho marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 federal standard deduction is $16,100. With wages only and no other adjustments, subtracting this deduction leaves $58,900 of Idaho taxable income. This example uses the $4,811 zero-rate threshold from Idaho's 2025 instructions because the Tax Commission has not yet published the final 2026 amount.
- Taxable income: Subtract the federal standard deduction from household income. $75,000 − $16,100 = $58,900
- Income subject to the 5.3% rate: Subtract the first $4,811, which is taxed at 0% below the threshold. $58,900 − $4,811 = $54,089
- Estimated Idaho income tax: Multiply the income above the threshold by 5.3%, then round to cents. $54,089 × 0.053 = $2,866.72
Idaho effective tax rate: $2,866.72 divided by $75,000 of household income equals 3.82%, rounded. The estimated state income tax rounds to $2,867 in the comparison table.
Idaho marginal tax rate: 5.3%, the rate applied to each additional dollar of Idaho taxable income above the zero-rate threshold in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 federal standard deduction is $32,200 for Married Filing Jointly. Subtracting it leaves $117,800 of Idaho taxable income. The example uses the $9,622 joint zero-rate threshold from Idaho's 2025 instructions because the Tax Commission has not yet published the final 2026 amount.
- Taxable income: Subtract the joint federal standard deduction from household income. $150,000 − $32,200 = $117,800
- Income subject to the 5.3% rate: Subtract the first $9,622, which is taxed at 0% below the threshold. $117,800 − $9,622 = $108,178
- Estimated Idaho income tax: Multiply the income above the joint threshold by 5.3%, then round to cents. $108,178 × 0.053 = $5,733.43
Idaho effective tax rate: $5,733.43 divided by $150,000 of household income equals 3.82%, rounded. The estimated state income tax rounds to $5,733 in the comparison table.
Idaho marginal tax rate: 5.3%, unchanged from the Single example.
Takeaway
Idaho Income Tax Takeaways
The 5.3% rate does not apply to the entire paycheck: The federal standard deduction first reduces taxable income, then Idaho applies its rate only to income above the zero-rate threshold. In our Single example, $54,089 of the $75,000 income is taxed at 5.3%, producing an estimated $2,867 tax and a 3.82% effective rate.
The joint allowances double in this comparison: At $75,000 per spouse, the married household has twice the income, standard deduction, and zero-rate threshold of the Single filer. Joint tax equals the combined tax of two single filers before rounding, showing no Idaho marriage penalty under these assumptions. Both households have a 3.82% effective rate. The displayed $2,867 Single and $5,733 joint taxes differ by $1 from an exact doubling because each result is rounded independently.
The estimates retain prior-year thresholds: The calculations combine the 2026 rate and federal standard deductions with Idaho's 2025 zero-rate thresholds of $4,811 for Single and $9,622 for Married Filing Jointly. Final 2026 inflation-adjusted thresholds may change the results when published.
Idaho falls in the moderate range nationally: At $75,000 of Single income, Idaho ranks 32nd among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. Its estimated $2,867 tax is about $10 less than Montana, $243 less than Utah, and $2,188 less than Oregon. Its neighbor Washington does not tax wages.
FAQ
Frequently Asked Questions
Is Idaho a flat tax state?
Yes. Idaho has a flat individual income tax rate of 5.3% for 2026. The rate applies to taxable income above an annually adjusted threshold, while income below that threshold is taxed at 0%. Deductions reduce taxable income before this calculation.
When did Idaho switch to a flat income tax?
Idaho began using a flat 5.8% individual income tax rate in 2023. This replaced the progressive brackets that applied through 2022. The rate fell to 5.695% for 2024 and 5.3% for 2025, and remains 5.3% for 2026.
What is the Idaho income tax rate for 2026?
The Idaho individual income tax rate is 5.3% for the 2026 tax year, unchanged from 2025. Idaho Code section 63-3024 establishes the rate and requires annual inflation adjustments to the threshold below which taxable income is taxed at 0%. The Tax Commission's 2026 withholding tables also use 5.3%.
How much is Idaho income tax on $75,000?
A Single filer earning $75,000 pays an estimated $2,867 in Idaho income tax for 2026, an effective rate of 3.82%. Subtracting the $16,100 federal standard deduction leaves $58,900 of taxable income. Using the retained $4,811 zero-rate threshold, the remaining $54,089 is taxed at 5.3%.
This estimate uses Idaho's 2025 threshold pending the final 2026 amount. It assumes full-year residency, wages only, no dependents, under age 65, not blind or claimed as a dependent, and no other deductions, state adjustments, or tax credits.
How much is Idaho income tax on $150,000?
A married couple filing jointly with $150,000 of household income pays an estimated $5,733 in Idaho income tax for 2026, an effective rate of 3.82%. Subtracting the $32,200 federal standard deduction leaves $117,800 of taxable income. Using the retained $9,622 joint zero-rate threshold, the remaining $108,178 is taxed at 5.3%.
This estimate uses Idaho's 2025 threshold pending the final 2026 amount. It assumes each spouse earns $75,000, full-year residency, wages only, no dependents, both spouses under age 65, neither blind nor claimed as a dependent, and no other deductions, state adjustments, or tax credits.
What is the Idaho marginal tax rate?
The Idaho statutory marginal income tax rate is 5.3% for 2026 above the applicable zero-rate threshold. Each additional dollar of taxable income above that threshold is taxed at 5.3% before credits. Both Single and Married Filing Jointly use the same marginal rate.
What is the Idaho effective tax rate?
The Idaho effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 3.82% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. These estimates use the 2026 federal standard deductions and Idaho's 2025 zero-rate thresholds, with no tax credits. They are example results, not effective rates that apply to every Idaho household.
Does Idaho have a standard deduction?
Yes. Idaho's standard deduction for 2026 is $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. These amounts match the federal standard deduction and are adjusted annually for inflation. Taxpayers age 65 or older or blind receive an additional $2,050 for Single or Head of Household, or $1,650 per qualifying spouse for married filers. Each condition qualifies separately, so someone who is both age 65 or older and blind receives twice the additional amount. Idaho also allows eligible itemized deductions, subject to state adjustments.
Does Idaho have a personal exemption?
No. Idaho does not provide a personal exemption deduction for the taxpayer or spouse for 2026.
Does Idaho have a dependent exemption?
No. Idaho does not provide a dependent exemption deduction for 2026.
Does Idaho have a Child Tax Credit for 2026?
No. The former $205 Idaho Child Tax Credit expired after tax year 2025 under a sunset provision in state law. The Idaho State Tax Commission confirmed the expiration in July 2026. Eligible families may still claim the federal Child Tax Credit on their federal return.
Does Idaho have an Earned Income Tax Credit?
No. Idaho does not have a state Earned Income Tax Credit for 2026. Eligible Idaho residents may still claim the federal Earned Income Tax Credit on their federal return.
Does Idaho have a marriage penalty?
Our simplified 2026 comparison shows no Idaho marriage penalty. Each spouse earns $75,000, and both the standard deduction and zero-rate threshold double for the joint return. Before rounding, the joint tax equals the combined tax of two single filers with the same individual income. The $1 difference between twice the displayed $2,867 Single tax and the $5,733 joint tax comes from rounding each result independently. These estimates retain the 2025 thresholds and exclude tax credits. Other deductions, credits, or household circumstances can change the result.
What is the Idaho Food Tax Credit for 2026?
The Idaho Food Tax Credit is generally $155 per eligible person for 2026, including qualifying spouses and dependents. It offsets sales tax paid on food and is refundable, so eligibility does not depend on owing income tax. Instead of the fixed credit, a resident taxpayer may claim actual Idaho sales tax paid on qualifying food purchases, up to $250 per person, with supporting receipts. Residency and other eligibility restrictions apply, and some circumstances reduce the credit for part of the year.
References:
- Idaho Code 63-3024: Individuals' Tax and Tax on Estates and Trusts. Idaho Legislature. Establishes the continuing 5.3% rate, filing-status threshold relationship, and annual inflation adjustment. The statutory base amounts must be indexed before use. Retrieved October 17, 2026.
- Individual Income Tax Rate Schedule. Idaho State Tax Commission. Annual schedules support the 2015-2025 rate ranges and bracket counts, plus the 2025 thresholds of $4,811 for Single and $9,622 for Married Filing Jointly used in these estimates. This page does not yet provide final 2026 thresholds. Retrieved October 17, 2026.
- 2025 Form 40 and Instructions (PDF) and 2025 Individual Income Tax Instructions (PDF). Idaho State Tax Commission, revised March 2, 2026. Form 40 starts with federal adjusted gross income on line 7 and separately subtracts the standard deduction or adjusted itemized deductions on line 17. The instructions explain filing dates, age and blindness additions, and the tax worksheet. These 2025 sources support the calculation method and retained thresholds, not the 2026 deduction amounts. Retrieved October 17, 2026.
- Idaho Code 63-3004: Internal Revenue Code. Idaho Legislature. Conforms to the federal Internal Revenue Code as of January 1, 2026, subject to specified exceptions. Retrieved October 17, 2026.
- Federal Tax Inflation Adjustments for Tax Year 2026 and Revenue Procedure 2025-32 (PDF). Internal Revenue Service. Section 3.14 of the revenue procedure confirms the 2026 standard deductions of $16,100, $32,200, and $24,150, plus the additional age or blindness amounts of $1,650 or $2,050. These federal amounts apply through Idaho's conformity provisions. Retrieved October 17, 2026.
- Withholding Tables Updated for 2026. Idaho State Tax Commission, July 31, 2026. Links to the updated 5.3% payroll tables and confirms expiration of the Idaho Child Tax Credit. Payroll withholding is separate from the annual return threshold calculation. Retrieved October 17, 2026.
- Idaho Code 63-3029L: Child Tax Credit. Idaho Legislature. Establishes the former $205 credit and limits it to tax years beginning before January 1, 2026. Retrieved October 17, 2026.
- Popular Credits and Deductions and Idaho Code, Title 63, Chapter 30: Income Tax. Idaho State Tax Commission and Idaho Legislature. Current agency credit guidance and statutory credit provisions reviewed for the state Earned Income Tax Credit FAQ. Retrieved October 17, 2026.
- Child Tax Credit and Earned Income Tax Credit (EITC). Internal Revenue Service. Explains the separate federal credits available to eligible taxpayers, including Idaho residents. Retrieved October 17, 2026.
- Idaho Food Tax Credit. Idaho State Tax Commission. Explains the refundable food tax credit, eligible residents, and the alternative based on documented food sales tax. Retrieved October 17, 2026.
- Idaho Code 63-3024A: Food Tax Credits and Refunds. Idaho Legislature. Establishes the $155 credit for 2025 and later years, the alternative of up to $250 per person, and eligibility restrictions. Retrieved October 17, 2026.