Idaho tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal taxable income |
| Rates (single) | 0% – 5.3% |
| Standard deduction | None |
| Personal exemption | None |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Idaho income tax brackets 2026
Rates apply to Idaho taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 0% | $0 | $0 | $0 | $0 |
| 5.3% | $4,811 | $9,622 | $9,622 | $4,811 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Idaho income tax | $89.87 | $2,337 |
| Take-home pay | $2,002.72 | $52,071 |
Effective tax rate 19.9%; tax on the next dollar earned 24.9%. Idaho taxable income is $48,900.
Second example: $120,000, married filing jointly, two children
Take-home $101,037 a year ($3,886.02 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Idaho income tax $4,143.
How the Idaho estimate is calculated
- Start from federal taxable income — so the federal standard deduction and any 2025–2028 federal deductions carry through.
- Idaho has no standard deduction in our data.
- Apply the flat rate.
- Divide the annual total by your number of paychecks.
What this Idaho calculator does not model
- 2026 indexed zero-rate threshold (Idaho indexes it annually; the 2026 figure is not yet published — the tax-year-2025 threshold is used)
- Idaho additions/subtractions to federal income (Social Security exclusion, retirement benefits deduction, capital gains deduction, etc.)
- Idaho Food Tax Credit ($155 per person) and other credits
- Idaho Child Tax Credit sunset (Idaho Code § 63-3029L) — no child credit is applied
Data notes
- Rate 5.3% (HB 40, 2025) continues for 2026.
- FIXED: Idaho taxes only taxable income above a zero-rate amount ($4,811 single/MFS; $9,622 joint/HOH for tax year 2025). The previous file applied 5.3% from the first dollar. LOW CONFIDENCE: the 2026 indexed threshold has not been published, so the 2025 threshold is used.
- Idaho conforms to the IRC as of Jan 1, 2026 including OBBBA (HB 559, 2026): Idaho taxable income = Idaho AGI − federal standard/itemized deduction − QBI and federal Schedule 1-A deductions, so federal taxable income is the starting point used here.
- The $16,100/$32,200 amounts in the withholding tables are withholding thresholds, not part of the return computation.
Sources
- State income tax: Idaho State Tax Commission – Form 40 Instructions 2025 (rev. 03-02-2026): tax worksheet 5.3% of Idaho taxable income over $4,811 (single/MFS) or $9,622 (joint/HOH/QSS); line 18 subtracts federal QBI and Schedule 1-A deductions (read 2026-10-07)
- State income tax: Idaho State Tax Commission – Individual Income Tax Rate Schedule (read 2026-10-07)
- State income tax: Idaho State Tax Commission – Withholding tables updated for 2026 (July 31, 2026; Child Tax Credit sunset) (read 2026-10-07)
- State income tax: Idaho State Tax Commission – Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026), 5.3% (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Montana, Nevada, Oregon, Utah, Washington, Wyoming
States with a similar tax setup: Georgia, Michigan, Kentucky, Colorado, North Carolina, Pennsylvania
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.