Idaho income tax rates for 2026
Idaho has a flat 5.3% rate. Rates apply to Idaho taxable income: federal adjusted gross income minus Idaho’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | $0 – $4,938 | $0 – $9,876 | $0 – $9,876 |
| 5.3% | Over $4,938 | Over $9,876 | Over $9,876 |
Idaho standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $16,100 | $32,200 |
Deductions and exemptions reduce the income Idaho taxes; credits reduce the tax itself. The head-of-household standard deduction is $24,150.
How much Idaho income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Idaho tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,005 | 2.51% | $2,620 | $3,625 | 9.1% |
| $60,000 | $2,065 | 3.44% | $5,020 | $7,085 | 11.8% |
| $80,000 | $3,125 | 3.91% | $8,770 | $11,895 | 14.9% |
| $100,000 | $4,185 | 4.18% | $13,170 | $17,355 | 17.4% |
| $150,000 | $6,835 | 4.56% | $24,734 | $31,569 | 21% |
| $250,000 | $12,135 | 4.85% | $51,304 | $63,439 | 25.4% |
At $100,000, for example, Idaho takes about $4,185 and the combined income tax bill is $17,355. Your marginal rate on the next dollar at that income is 27.3% (22% federal + 5.3% Idaho). These estimates apply Idaho’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
Some Idaho figures for 2026 are estimates or projections (see the notes below) and may change when Idaho publishes final tables.
How Idaho compares with neighboring states
On a $75,000 salary, a single filer pays $2,860 in Idaho income tax, the 32nd-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Nevada | $0 | 0% | No wage tax | 1 of 51 |
| Washington | $0 | 0% | No wage tax | 1 of 51 |
| Wyoming | $0 | 0% | No wage tax | 1 of 51 |
| Idaho | $2,860 | 3.81% | Flat 5.3% | 32 of 51 |
| Montana | $2,877 | 3.84% | 4.7%–5.65% | 33 of 51 |
| Utah | $3,110 | 4.15% | Flat 4.45% | 37 of 51 |
| Oregon | $5,055 | 6.74% | 4.75%–9.9% | 51 of 51 |
Compare Idaho with Montana, Nevada, Oregon, Utah, Washington and Wyoming.
Idaho tax rules to know
Key points from our 2026 Idaho data, compiled from the official sources listed at the end of this page:
- Flat 5.3% rate (HB 40 of 2025, effective from 2025); 2026 withholding tables confirm 5.3%.
- Idaho taxes only taxable income above an inflation-indexed zero-rate amount ($2,500 single / $5,000 joint in 1998 dollars, Idaho Code 63-3024). 2025 amounts were $4,811 / $9,622. The 2026 amounts here ($4,938 / $9,876) are computed with the statutory CPI-U formula (2025 CPI-U avg 321.943 / 1998 avg 163.0) and had not yet been published on an Idaho form. Head of household and qualifying surviving spouse use the joint amount; MFS uses the single amount.
- Idaho uses the federal standard deduction ($16,100 single/MFS, $24,150 HOH, $32,200 joint for 2026) and conforms to the IRC as of January 1, 2026 (HB 559 of 2026), including the federal Schedule 1-A deductions: residents subtract the federal qualified tips, overtime, car-loan interest and $6,000 senior deduction amounts (Idaho Worksheet 1-A). The additional standard deduction for 65+/blind also follows federal amounts ($2,050 unmarried, $1,650 married).
- The $205 Idaho Child Tax Credit expired after tax year 2025 (Idaho Code 63-3029L).
- No personal exemptions.
- Most filers who are required to file an Idaho return also pay a flat $10 Permanent Building Fund tax (not owed if receiving Idaho public assistance or below the filing threshold).
Local income tax: none. Cities and counties in Idaho do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Idaho income tax rate for 2026?
Idaho has a flat 5.3% rate for 2026. Because the rate applies to taxable income after deductions, the share of total income you pay is lower: about 3.81% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,185 in Idaho income tax.
How much is Idaho income tax on $75,000?
A single filer with $75,000 in wages owes about $2,860 in Idaho income tax for 2026, based on Idaho taxable income of about $58,900. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,733. A married couple earning $150,000 would owe about $5,720 in state tax.
What is the Idaho standard deduction for 2026?
In our 2026 data, the Idaho standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly ($24,150 for heads of household). For a single filer earning $75,000, Idaho taxable income works out to about $58,900 in our estimate. See the rules section on this page for income limits and other details.
Does Idaho have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Idaho, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,530 in combined federal and Idaho income tax.
How does Idaho income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,860 in Idaho income tax, the 32nd-lowest among the 50 states and DC. Among neighbors, Nevada would take $0 and Oregon $5,055. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Idaho tax estimate exact?
It is an estimate. We apply Idaho’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Idaho subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Idaho’s tax agency for final numbers.