Idaho Income Tax Rates & Brackets — 2026
Idaho taxes individual income at a flat 5.3% in 2026. A single filer on $100,000 owes about $4,447 — an effective rate of 4.45%.
The Idaho tax gauge at $100,000
Idaho
$100,000 · Single · TY2026Idaho tax brackets for 2026
Every filing status, as published by Idaho State Tax Commission. Rates apply to Idaho taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $16,100| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.3% |
Married filing jointly
Standard deduction $32,200| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.3% |
Married filing separately
Standard deduction $16,100| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.3% |
Head of household
Standard deduction $24,150| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.3% |
How the maths actually works
Idaho's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $16,100 of deductions and exemptions, leaving $83,900 taxable — which is why the effective rate (4.45%) is lower than the statutory 5.3%. Marginal vs effective rate, explained.
What Idaho costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $33,900 | $1,797 | 3.59% | $150 | 37th of 50 | +$352 |
| $75,000 | $58,900 | $3,122 | 4.16% | $260 | 37th of 50 | +$574 |
| $100,000 | $83,900 | $4,447 | 4.45% | $371 | 37th of 50 | +$720 |
| $150,000 | $133,900 | $7,097 | 4.73% | $591 | 34th of 50 | +$1,031 |
| $250,000 | $233,900 | $12,397 | 4.96% | $1,033 | 35th of 50 | +$1,638 |
| $500,000 | $483,900 | $25,647 | 5.13% | $2,137 | 33rd of 50 | +$3,516 |
| $1,000,000 | $983,900 | $52,147 | 5.21% | $4,346 | 33rd of 50 | +$7,381 |
Idaho income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $16,100
- Exemptions
- $0
- Taxable income
- $83,900
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 and above | 5.3% | $83,900 | $4,446.70 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Idaho's full brackets and sources.
Idaho versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Idaho's income tax changed between 2025 and 2026. A single filer on $100,000 owes $19 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 5.3% | 5.3% |
| Structure | flat | flat |
| Standard deduction (single) | $15,750 | $16,100 |
| Tax on $100,000 (single) | $4,465 | $4,447 |
The 2025 rules are kept in full on the Idaho 2025 tax year page, for amended returns and late filings.
Retirement income
We do not publish Idaho's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.
Capital gains
How Idaho taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Idaho taxes a capital gain at the flat 5.3% rate. There is a 60% deduction, but it reaches only gains on qualifying Idaho property; the 2025 Form CG instructions caution that "Gains from the sale of stocks and other intangibles don't qualify." For the ordinary case — a share of stock, a mutual fund — the rate is the full 5.3%.
Short-term gains are taxed at the same flat 5.3% rate, and the Idaho property deduction does not reach them either: it applies to real property held at least 12 months and to other classes with their own minimum holding periods.
Idaho starts from federal taxable income; the Form CG deduction is then taken on Form 39R Part B.
Exclusions that reach only certain assets
- Idaho capital gains deduction (Form CG) — 60% of capital gain net income from qualifying Idaho property: real property held at least 12 months; tangible personal property used in a revenue-producing enterprise and held at least 12 months; cattle and horses held at least 24 months and other breeding livestock held at least 12 months; timber held at least 24 months; and certain sales of partnership interests. Stocks, goodwill and other intangibles do not qualify.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: Whether a particular asset is 'qualifying Idaho property' turns on its location, use and holding period, which this dataset does not hold. The published 5.3% is the rate with no deduction.
Source: Idaho State Tax Commission — 2025 Form CG, Capital Gains Deduction, and Instructions (EFO00093, 09-18-2025) (retrieved 2026-09-19). Compare every state.
Local income taxes
No Idaho city or county levies an individual income tax.
What else to know about Idaho
- Idaho applies a single flat rate of 5.3% to Idaho taxable income; the graduated brackets were replaced by a flat tax in 2023.
- H.B. 40 (2025) cut the rate from 5.695% to 5.3%, effective January 1, 2025.
- Idaho taxable income starts from federal taxable income, so Idaho's standard deduction is the federal standard deduction.
- Idaho has no personal or dependent exemptions and no local income taxes.
- Up to 60% of capital gain net income from qualifying Idaho property may be deducted.
Capital gains
Capital gains are taxed at the flat 5.3% rate, but Idaho allows a deduction of up to 60% of capital gain net income from the sale of qualifying Idaho property (Idaho real property held 12+ months, tangible personal property used in a revenue-producing enterprise, cattle and horses held 24+ months, breeding livestock held 12+ months, and Idaho-grown timber held 24+ months). Gains on stocks, bonds and partnership interests do not qualify. A 60% exclusion applies to qualifying long-term gains.
What our figures leave out
Sources
- 1.Idaho State Tax CommissionState revenue departmentTable for Percentage Computation Method of Withholding (EPB00744, 07-23-2026)Retrieved · Annual payroll period: single/head of household, "5.3% of the amount over $16,100"; married, "5.3% of the amount over $32,200" - i.e. the 5.3% rate applied above the 2026 federal standard deduction.
- 2.Idaho State Tax CommissionState revenue departmentIndividual Income Tax - Basics Guide and Tax RateRetrieved · "The income tax rate for 2025 is 5.3% on Idaho taxable income."
- 3.Idaho State Tax CommissionState revenue departmentCapital Gains DeductionRetrieved · "Idaho allows a deduction of up to 60% of the capital gain net income from the sale or exchange of qualifying Idaho property."
- 4.Internal Revenue ServiceIRSRev. Proc. 2025-32 (inflation-adjusted amounts for 2026; restates OBBBA standard deduction for 2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.