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Tax year 2025Last verified

Idaho Income Tax Rates and Brackets — 2025

Top marginal rate, 2025
5.3%
Flat rate
Tax on $100,000, 2025
$4,465
Single filer, standard deduction
Rank in 2025
33rd
of 51 jurisdictions, lowest tax first
Change to 2026
−$19
on $100,000, now 37th

What changed between 2025 and 2026

This page exists because these figures moved. A tax year identical to the current one is a sentence on the Idaho page, not a URL of its own.

Idaho tax figures that changed between 2025 and 2026
FigureFiling status20252026
Standard deductionSingle$15,750$16,100
Standard deductionMarried filing jointly$31,500$32,200
Standard deductionMarried filing separately$15,750$16,100
Standard deductionHead of household$23,625$24,150

Effective 2025-01-01: H.B. 40 (2025) cut Idaho's flat individual income tax rate from 5.695% to 5.3%, effective January 1, 2025. (H.B. 40 (2025))

Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.

2025 brackets, all four filing statuses

The full 2025 rate schedule as Idaho published it, including the standard deduction and exemptions that applied that year.

Single

Standard deduction $15,750
Idaho 2025 income tax brackets for Single filers
Taxable incomeMarginal rate
$0 and above5.3%

Married filing jointly

Standard deduction $31,500
Idaho 2025 income tax brackets for Married filing jointly filers
Taxable incomeMarginal rate
$0 and above5.3%

Married filing separately

Standard deduction $15,750
Idaho 2025 income tax brackets for Married filing separately filers
Taxable incomeMarginal rate
$0 and above5.3%

Head of household

Standard deduction $23,625
Idaho 2025 income tax brackets for Head of household filers
Taxable incomeMarginal rate
$0 and above5.3%

What 2025 cost at each income

Idaho tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.

Idaho tax owed in 2025 compared with 2026, single filer
Income2025 tax2026 taxChange
$50,000$1,815$1,797−$19
$75,000$3,140$3,122−$19
$100,000$4,465$4,447−$19
$150,000$7,115$7,097−$19
$250,000$12,415$12,397−$19
$500,000$25,665$25,647−$19
$1,000,000$52,165$52,147−$19

Idaho against its neighbours in 2025

Tax owed on $100,000 by a single filer under each state's 2025 rules.

Neighbouring states' 2025 tax on $100,000
Jurisdiction2025 tax on $100,000
Washington$0
Oregon$7,936
Nevada$0
Utah$4,500
Wyoming$0
Montana$4,718

Other tax years

Sources for Idaho, 2025

Sources

  1. 1.Idaho State Tax CommissionState revenue department
    Individual Income Tax - Basics Guide and Tax Rate
    https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
    Retrieved · "The income tax rate for 2025 is 5.3% on Idaho taxable income."
  2. 2.Idaho State Tax CommissionState revenue department
    What's new for 2025 income tax returns
    https://tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/
    Retrieved · "The Idaho individual income tax rate decreased from 5.69% to 5.3%, effective January 1, 2025." and "Idaho's standard deduction amounts have increased to match the federal amounts."
  3. 3.Idaho State Tax CommissionState revenue department
    Capital Gains Deduction
    https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/capital-gains/
    Retrieved · "Idaho allows a deduction of up to 60% of the capital gain net income from the sale or exchange of qualifying Idaho property."
  4. 4.Internal Revenue ServiceIRS
    Rev. Proc. 2025-32 (inflation-adjusted amounts for 2026; restates OBBBA standard deduction for 2025)
    https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.

What this figure does not include

  • The 60% Idaho capital gains deduction is recorded but not applied by the model.
  • Idaho's grocery credit, child tax credit, retirement benefits deduction and 529 (IDeal) deduction are not modelled.