IDAHO RETIREMENT INCOME TAX · TAX YEAR 2026
Does Idaho tax Social Security and retirement income?
Idaho does not tax Social Security benefits. 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. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $55 in Idaho income tax for 2026.
Your estimate
- Idaho income tax
- $55.07
- Federal income tax
- $1,810.00
- Total income tax
- $1,865.07
Subtracted from Idaho income
- Social Security
- $11,300.00
Not yet published for 2026: Retirement benefits deduction cap, single $48,216 (latest published, 2025); Retirement benefits deduction cap, joint $72,324 (latest published, 2025).
Federal pensions are treated as FERS, which does not qualify; CSRS and Foreign Service annuities and Idaho firefighter and police funds do. Military retirees under 62 qualify if disabled or working, which is not modeled.
Idaho tax at different retirement incomes
Idaho income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $585 | $0 |
| $60,000 | $1,662 | $153 |
| $100,000 | $3,909 | $2,273 |
| $150,000 | $6,718 | $5,139 |
Does Idaho tax Social Security?
No. Idaho subtracts Social Security and railroad retirement benefits included in federal income.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Idaho taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Idaho taxes none of it.
Does Idaho tax pensions?
Yes. Private pensions and most public pensions, including FERS and the PERSI Base Plan, are taxed. The retirement benefits deduction covers military retirement, CSRS and Foreign Service annuities for employees eligible before 1984, and certain Idaho firefighter and police pensions. It is capped at $48,216 (latest published, 2025) for single filers or $72,324 (latest published, 2025) on a joint return, less all Social Security and railroad retirement benefits received. Recipients must be 65, or 62 and disabled; military retirees qualify at 62, if disabled, or if working under 62. Married couples must file jointly.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Idaho exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $55 |
| Idaho government | $0 | $55 |
| Federal civil service | $0 | $55 |
| Military | $20,000 | $0 |
Does Idaho tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed and do not qualify for the retirement benefits deduction. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Idaho income tax for 2026.
At what age do retirement tax breaks start in Idaho?
No age applies to private pensions or IRA withdrawals, which Idaho taxes at any age. The retirement benefits deduction starts at 65 for civil service, police and firefighter pensions (62 if disabled) and at 62 for military retirement. Idaho follows the federal standard deduction, including the extra amount at 65.
What the calculator leaves out
Federal pensions are treated as FERS, which does not qualify; CSRS and Foreign Service annuities and Idaho firefighter and police funds do. Military retirees under 62 qualify if disabled or working, which is not modeled.
- Idaho conforms to the federal deductions and the reused formula starts from federal taxable income, so the federal 65+ standard deduction and the $6,000 senior deduction flow through.
The calculator uses Idaho rules from the 2025 forms and instructions, the latest published.
Figures not yet published for 2026
- Retirement benefits deduction cap, single: $48,216 (latest published, 2025).
- Retirement benefits deduction cap, joint: $72,324 (latest published, 2025).
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.