Idaho uses a flat state income tax rate on Idaho taxable income. That makes the state tax table simpler than a multi-bracket progressive system, but your actual paycheck still depends on federal income tax, Social Security, Medicare, deductions, credits, and withholding choices.
This page brings the Idaho income tax picture together in one place: the state tax rate, Idaho deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Idaho state income tax brackets
Idaho uses a flat income tax for 2026: every filer pays 5.3% of Idaho taxable income, regardless of income level or filing status.
The rate applies to Idaho taxable income — income after the state's own deductions and exemptions, not your gross salary.
Idaho uses a flat income tax structure rather than a multi-bracket progressive system. The table above shows the current Idaho state income tax rate for each filing status. Even with a flat state rate, your combined tax rate can still rise as income increases because the federal income tax system is progressive and FICA has its own wage limits and surtax rules.
Idaho standard deduction and adjustments
| Filing Status | Standard deduction + 0% band | Personal Exemption |
|---|---|---|
| Single | $20,911 | $0 |
| Married Filing Jointly | $41,822 | $0 |
| Married Filing Separately | $20,911 | $0 |
| Head of Household | $33,772 | $0 |
These amounts are subtracted from income before Idaho's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
The amount shown combines Idaho's standard deduction (the federal amounts) with the state's 0% tax band — together they produce the same tax as Idaho's official two-part schedule.
Idaho taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and residency rules that can change how much income is subject to Idaho tax. The table above shows the Idaho deduction and adjustment rules stored in the PaycheckNet database.
Idaho local income taxes
Idaho does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local governments may still collect other taxes and fees, such as sales, resort, or property-related taxes, but those are separate from local income tax withholding on wages. If the database contains any Idaho locality-specific income tax entries, they will appear in the table above.
What you actually pay in Idaho
| Gross Income | Federal | Idaho | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $20,911 | 17.65% | 0% | 7.65% | 25.3% |
| $20,911 – $28,500 | 10% | 5.3% | 7.65% | 22.95% |
| $28,500 – $66,500 | 12% | 5.3% | 7.65% | 24.95% |
| $66,500 – $121,800 | 22% | 5.3% | 7.65% | 34.95% |
| $121,800 – $184,500 | 24% | 5.3% | 7.65% | 36.95% |
| $184,500 – $200,000 | 24% | 5.3% | 1.45% | 30.75% |
| $200,000 – $217,875 | 24% | 5.3% | 2.35% | 31.65% |
| $217,875 – $272,325 | 32% | 5.3% | 2.35% | 39.65% |
| $272,325 – $656,700 | 35% | 5.3% | 2.35% | 42.65% |
| Over $656,700 | 37% | 5.3% | 2.35% | 44.65% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Idaho each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Idaho Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $327 | $2,295 | $4,042 | $25,958 | 13.5% |
| $50,000 | $3,820 | $1,387 | $3,825 | $9,032 | $40,968 | 18.1% |
| $75,000 | $7,670 | $2,712 | $5,738 | $16,119 | $58,881 | 21.5% |
| $100,000 | $13,170 | $4,037 | $7,650 | $24,857 | $75,143 | 24.9% |
| $150,000 | $24,734 | $6,687 | $11,475 | $42,896 | $107,104 | 28.6% |
| $200,000 | $36,734 | $9,337 | $14,339 | $60,410 | $139,590 | 30.2% |
| $300,000 | $68,134 | $14,637 | $16,689 | $99,460 | $200,540 | 33.2% |
| $500,000 | $138,134 | $25,237 | $21,389 | $184,760 | $315,240 | 37% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Idaho resident really pays on their next dollar once federal tax, Idaho state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Idaho as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Idaho take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Idaho as your state. To compare Idaho against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Idaho income tax flat or progressive?
Idaho uses a flat state income tax rate on Idaho taxable income rather than a multi-bracket progressive state income tax. The federal tax system is still progressive, so your combined tax rate can still change as income increases.
Who has to file an Idaho income tax return?
Idaho filing requirements depend on residency status and gross income. Residents, part-year residents with Idaho income, and nonresidents with Idaho-source income may need to file if they meet the state’s income thresholds.
Does Idaho have local income tax?
Idaho does not generally have a broad local wage income tax system. Local sales, resort, property, or other taxes may still apply, but those are separate from state income tax withholding on wages.