Idaho Income Tax Calculator 2026
Idaho has a flat income tax with a top rate of 5.30% in 2026. Enter your income to see your annual state and federal tax bill.
Updated 2026-10-03
| Annual | Annual | |
|---|---|---|
| Gross pay | $60,000.00 | $60,000 |
| Federal income tax | -$5,020.00 | -$5,020 |
| Social Security (6.2%) | -$3,720.00 | -$3,720 |
| Medicare | -$870.00 | -$870 |
| Idaho income tax | -$2,071.72 | -$2,072 |
| Take-home pay | $48,318.28 | $48,318 |
- Take-home $48,318 80.5%
- Federal income tax $5,020 8.4%
- Social Security $3,720 6.2%
- Medicare $870 1.5%
- State tax $2,072 3.5%
Take-home pay vs. taxes at every income level in Idaho
- Take-home pay
- Total taxes
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Idaho effective state tax rate by income
- Single
- Married jointly
2026 take-home pay in Idaho at common salaries
Single filer, standard deduction, no pre-tax deductions, paid bi-weekly.
| Salary | Federal | FICA | State + local | Take-home / yr | Per paycheck | Effective |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $482 | $25,803 | $992 | 14.0% |
| $50,000 | $3,820 | $3,825 | $1,542 | $40,813 | $1,570 | 18.4% |
| $75,000 | $7,670 | $5,738 | $2,867 | $58,726 | $2,259 | 21.7% |
| $100,000 | $13,170 | $7,650 | $4,192 | $74,988 | $2,884 | 25.0% |
| $150,000 | $24,734 | $11,475 | $6,842 | $106,949 | $4,113 | 28.7% |
| $250,000 | $51,304 | $15,514 | $12,142 | $171,040 | $6,578 | 31.6% |
- Take-home
- Total tax
Idaho income tax rates for 2026
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0.00% |
| $4,811 | 5.30% |
Standard deduction $16,100
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0.00% |
| $9,622 | 5.30% |
Standard deduction $32,200
Key facts about Idaho taxes
- Idaho has a single 5.3% income tax rate. HB 40 cut it from 5.695%, retroactive to January 1, 2025.
- The first slice of taxable income is taxed at 0%: $4,811 for single filers and $9,622 for joint filers (2025 schedule).
- Idaho uses the federal standard deduction. The 2026 withholding tables start withholding 5.3% above $16,100 of annual wages for single workers and $32,200 for married workers.
- The Idaho Child Tax Credit has expired under Idaho Code §63-3029L, so the withholding allowance for it is now zero.
- Bonuses and other supplemental wages paid separately are withheld at a flat 5.3%.
- Local sales taxes are rare in Idaho; a few resort cities add their own. The average combined rate is 6.03%.
Federal taxes withheld from every Idaho paycheck
| Federal bracket (2026, single) | Rate |
|---|---|
| Over $0 | 10% |
| Over $12,400 | 12% |
| Over $50,400 | 22% |
| Over $105,700 | 24% |
| Over $201,775 | 32% |
| Over $256,225 | 35% |
| Over $640,600 | 37% |
More Idaho calculators
- Idaho (ID) paycheck calculator
- Idaho income tax calculator
- Idaho sales tax calculator
- Boise paycheck calculator
- Idaho vs Washington taxes
- Compare Idaho with any state
What this calculator simplifies
- Uses the 2025 0% band ($4,811 / $9,622). Idaho had not published the 2026 schedule as of October 2026, and the 2026 withholding tables do not include a separate 0% band.
- The grocery credit, the capital gains deduction for Idaho property and retirement benefit deductions are not modeled.
Idaho's single rate with a 0% starting band
Idaho taxes income at one rate, 5.3%, but the first slice of taxable income is taxed at 0%: $4,811 for single filers and $9,622 for joint filers and heads of household on the 2025 schedule. Idaho starts from federal adjusted gross income and uses the federal standard deduction ($16,100 single, $32,200 joint for 2026).
A single filer on $55,000 has $38,900 of taxable income; after the 0% band, 5.3% applies to $34,089, for about $1,807 (3.28% of income).
Worked example and the food tax credit
A married couple filing jointly with two children and $90,000 of wages has $57,800 of taxable income after the joint standard deduction and owes about $2,553 before credits. Idaho then gives every full-year resident a food tax credit (formerly the grocery credit) to offset sales tax on food: $155 per person for 2025, so $620 for this family of four, bringing the bill to about $1,933.
The food credit is prorated for months you were not an Idaho resident or received federal food stamps. People who do not need to file can still claim it as a refund: Form 24 for those 65 and older, or Form 40 for everyone else.
For 2025 returns, Idaho also offered a $205-per-child Idaho Child Tax Credit. The Tax Commission says that credit has now expired under Idaho Code §63-3029L.
Social Security and retirement benefits
Idaho does not tax Social Security or Railroad Retirement benefits; they are subtracted on Form 39R. It also has a retirement benefits deduction for certain public pensions:
- It covers federal civil service annuities paid under CSRS (FERS annuities do not qualify) and Idaho firefighter retirement benefits paid through PERSI, for recipients 65 or older, or 62 or older and classified as disabled.
- Retired military members have a separate version of the deduction, available at 62 or older or at any age if classified as disabled.
- For 2025 the maximum deduction was $48,216 (single) or $72,324 (married filing jointly), reduced by the Social Security and Railroad Retirement benefits you and your spouse received.
Who must file, and which form
Residents file Form 40; part-year residents and nonresidents file Form 43. Residents must file once gross income reaches the filing threshold, which for 2025 was $15,750 for single filers under 65 and $31,500 for married couples filing jointly when both are under 65. Part-year residents and nonresidents must file if their Idaho-related gross income is more than $2,500.
You are an Idaho resident if you are domiciled in Idaho for the whole year, or if you keep a home in Idaho all year and spend more than 270 days there. Anyone required to file pays the $10 Permanent Building Fund tax on the return, unless an exception applies, such as receiving Idaho public assistance at year-end or being legally blind.
Returns for 2026 are due April 15, 2027. Residents taxed by another state on the same income claim a credit on Form 39R.
Frequently asked questions
Does Idaho have a state income tax?
Yes. Idaho has a flat income tax of 5.30% for 2026.
How much is take-home pay on $75,000 in Idaho (ID)?
A single filer earning $75,000 in Idaho takes home about $58,726 a year ($2,259 per bi-weekly paycheck) in 2026, after $7,670 federal income tax, $5,738 FICA and $2,867 in state and local taxes. That is an effective rate of 21.7%.
What is the sales tax rate in Idaho?
The Idaho state sales tax rate is 6.00%. With local taxes the average combined rate is 6.03%, and the highest combined rate is 9.00%.
What is the 2026 federal standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
How much Social Security and Medicare is withheld?
Employees pay 6.2% Social Security on wages up to $184,500 in 2026, and 1.45% Medicare on all wages, plus 0.9% Additional Medicare on wages over $200,000 (single).
Does Idaho tax Social Security?
No. Social Security and Railroad Retirement benefits included in federal income are subtracted on Idaho Form 39R.
How much is the Idaho food tax credit?
$155 per person, including qualifying dependents, for 2025. It is prorated for months of non-residency or federal food stamp receipt.
What is the Idaho Permanent Building Fund tax?
A flat $10 added to the return of everyone Idaho requires to file, with exceptions such as receiving Idaho public assistance at the end of the year or being legally blind.
How many days make you an Idaho resident?
Keeping a home in Idaho for the entire year and spending more than 270 days there makes you a resident, as does being domiciled in Idaho all year.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Idaho State Tax Commission – Individual Income Tax Rate Schedule
- Idaho State Tax Commission – Individual Income Tax Basics (residency and filing requirements)
- Idaho State Tax Commission – Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026)
- Idaho State Tax Commission – Withholding (Child Tax Credit Allowance Table)
- Tax Foundation – State and Local Sales Tax Rates, Midyear 2026
- Rev. Proc. 2025-32 (2026 inflation adjustments incl. OBBBA)
- IRS: Tax inflation adjustments for tax year 2026, including OBBBA amendments
- IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- Rev. Proc. 2025-19 (2026 HSA limits)
- IRS: Correction to SALT deduction amount in the 2026 Form 1040-ES
- IRS Topic No. 560, Additional Medicare Tax
- IRS Topic No. 559, Net Investment Income Tax
- IRS: Working Families Tax Cuts (OBBBA) deductions for working Americans and seniors
- IRS: Child Tax Credit
- IRS Publication 15 (2026), Employer’s Tax Guide (supplemental wage withholding)
- IRS Instructions for Forms W-2G and 5754 (gambling withholding)
- SSA 2026 Cost-of-Living Adjustment Fact Sheet
- Idaho State Tax Commission – 2025 Individual Income Tax Instructions (Forms 40, 43, 39R)
- Idaho State Tax Commission – Claim your food tax credit (April 2026)