Idaho income tax brackets
Idaho has 2 brackets for single filers, from 0% on the first $4,811 of taxable income to 5.3% on income over $4,811; joint filers reach the top rate at $9,622. The Idaho standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household — the same amounts as the federal deduction.
This is Idaho's 2025 schedule, the latest the calculator has. It was checked on 2026-09-30 against Idaho State Tax Commission Individual Income Tax Rate Schedule (2025: 0% to $4,811/$9,622, 5.3% above); EPB00744 2026 withholding tables; press release 2026-03-03 (standard deduction follows federal).
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 0% | up to $4,811 | up to $9,622 | $0 |
| 5.3% | over $4,811 | over $9,622 | — |
Idaho and federal income tax by income
At the calculator's default $85,000, Idaho takes $3,397 of a $13,267 total income tax bill, or 26%. Filing status matters too: a married couple filing jointly on $170,000 owes Idaho $6,793 — exactly what two single filers earning $85,000 each would pay.
| Gross income | Idaho tax | Idaho rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $482 | 1.61% | $1,420 | 6.34% |
| $50,000 | $1,542 | 3.08% | $3,820 | 10.72% |
| $65,000 | $2,337 | 3.59% | $5,620 | 12.24% |
| $85,000 (default) | $3,397 | 4.00% | $9,870 | 15.61% |
| $100,000 | $4,192 | 4.19% | $13,170 | 17.36% |
| $125,000 | $5,517 | 4.41% | $18,734 | 19.40% |
| $200,000 | $9,492 | 4.75% | $36,734 | 23.11% |
| $300,000 | $14,792 | 4.93% | $68,134 | 27.64% |
| $400,000 | $20,092 | 5.02% | $103,134 | 30.81% |
Marginal tax rate in Idaho
The next dollar a single filer earns above $85,000 is taxed at 27.3%: 22% federal and 5.3% by Idaho. That is already Idaho's top rate.