IDAHO INCOME TAX · TAX YEAR 2026
2026 Idaho income tax calculator
Estimate Idaho income tax at the 5.3% rate, including the Idaho child tax credit, with federal income tax and take-home pay for tax year 2026.
Your estimate
Idaho take-home pay by salary
Take-home pay is wages minus Idaho tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,542 | $40,813 | $1,570 |
| $75,000 | $2,867 | $58,726 | $2,259 |
| $100,000 | $4,192 | $74,988 | $2,884 |
| $150,000 | $6,842 | $106,949 | $4,113 |
| $200,000 | $9,492 | $139,435 | $5,363 |
Idaho tax brackets for 2026
Idaho taxes income at 5.3% above a zero-rate amount: $4,811 of taxable income for single filers and married couples filing separately, and $9,622 for joint filers and heads of household. These are the 2025 amounts; Idaho adjusts them for inflation and has not yet published the 2026 figures. Idaho starts from federal taxable income, so it uses the federal standard deduction.
| Rate | Idaho taxable income |
|---|---|
| 0% | Up to $4,811 |
| 5.3% | Over $4,811 |
| Rate | Idaho taxable income |
|---|---|
| 0% | Up to $9,622 |
| 5.3% | Over $9,622 |
Idaho income tax questions
Does Idaho have a state income tax?
Yes. Idaho taxes income at a flat 5.3% for 2026 on taxable income above a zero-rate amount. For 2025 that amount was $4,811, or $9,622 for joint filers and heads of household; Idaho adjusts it for inflation and has not yet published the 2026 figure.
How much is Idaho income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,191.72 in Idaho income tax for 2026, 4.19% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,988.28, or $2,884.16 every two weeks.
What is the Idaho standard deduction for 2026?
Idaho starts from federal taxable income, so it uses the 2026 federal standard deduction: $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Idaho conforms to the Internal Revenue Code as of January 1, 2026, and its 2026 withholding tables use the $16,100 and $32,200 amounts. Each child 16 or younger also brings a $205 Idaho child tax credit, limited to your tax.
Does Idaho tax Social Security?
No. Idaho does not tax Social Security benefits.
Idaho Social Security tax rules
Does Idaho tax retirement income?
Yes. Idaho taxes private pensions and 401(k) and IRA withdrawals at its flat rate; its retirement benefits deduction covers only military retirement, older civil service annuities and some Idaho police and firefighter pensions.
Idaho retirement income tax for 2026
How does Idaho tax capital gains?
As ordinary income at 5.3%, but you can deduct 60% of net capital gains from qualifying Idaho property, such as real property held at least 12 months, certain business equipment, livestock and timber. Long-term gains also get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
What is the Idaho Food Tax Credit?
A credit of $155 per person, formerly called the grocery credit, that offsets sales tax on food. It is refundable, so residents can claim it on a return even when they owe no income tax. This calculator does not include it.
How this calculator works
Idaho starts from federal taxable income, so the federal standard deduction and your 401(k) contributions carry through. The calculator taxes the amount above $4,811, or $9,622 for joint filers and heads of household, at 5.3%, then subtracts $205 for each child under 17, up to the amount of the tax. Other dependents do not qualify.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,900.00 of Idaho taxable income and about $2,866.72 in Idaho income tax, 3.82% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,725.78, or $4,893.82 a month.
What this estimate excludes
The Food Tax Credit, the Social Security subtraction, the retirement benefits deduction, the capital gains deduction, the extra standard deduction for age 65 or blindness, other subtractions and credits, and any local taxes.
Idaho sources
- 2025 Form 40 instructions: tax computation, child tax credit, Food Tax Credit, retirement and capital gains deductions
- Idaho State Tax Commission: individual income tax rate schedule
- 2026 withholding tables (EPB00744, July 23, 2026)
- Idaho State Tax Commission: Food Tax Credit
- Idaho Code 63-3022A: retirement benefits deduction, age rules and military retirees
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.