Updated October 8, 2026. Quick answer: Idaho’s income tax rate is 5.3% on taxable income above a zero-rate band. In the Tax Commission’s newest published schedule, for 2025, that band ends at $4,811 for a single filer and $9,622 for a married couple, and the Commission lists no 2026 schedule yet, so the 2026 thresholds are pending.
The Idaho rate and the 2025 schedule
| Single, taxable income | Rate (2025) |
|---|---|
| $1 to $4,811 | 0.0% |
| $4,812 and over | 5.3% |
| Married, taxable income | Rate (2025) |
|---|---|
| $1 to $9,622 | 0.0% |
| $9,623 and over | 5.3% |
The Commission’s online guide says “The income tax rate for 2025 is 5.3% on Idaho taxable income”. The statute sets the rate at “rate of five and three-tenths percent (5.3%) of taxable income” above a threshold. The state has not published a 2026 document that this page could read, so the 2026 line is pending. This page states the newest published figure as that year’s figure and will not be read as a 2026 rate until the state says so.
Why the zero-rate band moves
The statute adjusts the thresholds each year, in a factor the Tax Commission prescribes from the consumer price index, so that inflation does not increase the tax. That is why the 2025 schedule’s thresholds ($4,811 and $9,622) differ from the figures the statute prints as its base amounts ($2,500 and $5,000).
A worked example (2025 schedule)
As a computed example (an illustration, not a source figure), take $100,000 of Idaho taxable income. For a single filer under the 2025 schedule, the first $4,811 is taxed at 0.0% and the rest at 5.3%: $5,045.02 (computed, to the cent). The statute applies the rate to taxable income over the threshold. A 2026 schedule will differ because the threshold will move.
What this page does not say
No standard deduction or personal exemption amount appears in the documents read; Idaho’s treatment of deductions is on the Commission’s guide pages, which were not used for any figure here.
Common mistakes
- Applying 5.3% from the first dollar. The first band, up to the threshold, is taxed at 0.0%.
- Using the 2025 thresholds on a 2026 return. The thresholds are indexed each year.
- Using the statute’s base thresholds as the current ones. The Commission’s schedule is the indexed table.
Related: how Idaho taxes retirement income, whether Idaho taxes pensions, how Idaho taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Idaho State Legislature, Idaho Code 63-3024 Individuals tax and tax on estates and trusts: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/
- Idaho State Tax Commission, Individual Income Tax Rate Schedule: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Idaho State Tax Commission, Individual Income Tax Basics online guide: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
- Idaho State Tax Commission (where later updates appear; no figure on this page comes from it): https://tax.idaho.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.