State income tax · Idaho
Idaho income tax rates
Idaho's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 20262026 brackets not yet published. The figures below are for tax year 2025, the latest the state has published. We will update this page when the state publishes its 2026 figures.
- Structure
- Flat rate
- Top rate
- 5.3%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $4,811 | 5.3% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $9,622 | 5.3% |
Notes
Idaho taxes taxable income above an inflation-indexed zero-rate threshold at a flat 5.3%; the July 2026 withholding tables still use 5.3%, but the Tax Commission has not yet posted the indexed 2026 threshold, so the 2025 thresholds are shown. Head of household and surviving spouse use the joint threshold.
Sources
We read each source on the date shown and quote the line we relied on.
- Idaho Code 63-3024 (Individuals' tax) (external site)
computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500)
- Individual Income Tax Rate Schedule (external site)
$4,812
- EPB00744 Table for Percentage Computation Method of Withholding (07-23-2026) (external site)
5.3% of the amount over