Every Idaho income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 0% | $0 | $4,811 | $0 |
| 5.3% | $4,811 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Idaho taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Idaho tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,395 | 4.8% | 5.3% |
| $75,000 | $3,720 | 5.0% | 5.3% |
| $100,000 | $5,045 | 5.0% | 5.3% |
| $150,000 | $7,695 | 5.1% | 5.3% |
Figure B How the $100,000 tax is built — slice by slice
$4,811 at 0% = $0 · $95,189 at 5.3% = $5,045. Effective rate 5.0%; the top slice is taxed at 5.3%.
No material change for 2026: the 5.30% rate set by House Bill 40 for 2025 carries into 2026 with no further cut (Idaho State Tax Commission). The food tax credit stays at $155 per person — the increase from $120 took effect in 2025, not 2026 (Idaho Code § 63-3024A).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Idaho.
Idaho is not quite a pure flat tax. A single filer pays 0% on the first $4,811 of taxable income and 5.30% on everything above it, so low earners owe nothing at the state level even before credits. The standard deduction mirrors the federal amount — $16,100 for a single filer in 2026 — because Idaho starts from federal taxable income.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Idaho State Tax Commission rate schedule; Idaho Code § 63-3024
Idaho is one of the few states that charges its full 6% sales tax on groceries, and it offsets that with a refundable food tax credit claimed on the income tax return. The credit rose from $120 per person in 2023–2024 to $155 per person for 2025 and later years, for you, a spouse and each dependent — $620 for a family of four, no receipts needed. Households that keep receipts can instead claim the actual grocery sales tax paid, up to $250 per person. Because it is refundable, you can claim it even if you owe no Idaho income tax.
Source: Idaho Code § 63-3024A; Idaho State Tax Commission, Food Tax Credit / Form 24 (2025)
Idaho does not tax Social Security or Railroad Retirement benefits — any amount included in federal AGI is subtracted on the Idaho return. Pensions, 401(k) and IRA withdrawals are otherwise taxed at the 5.30% rate, subject to Idaho's deduction for qualifying retirement benefits under Idaho Code § 63-3022A, and military retirement pay is now fully exempt following the 2025 legislation.
Source: Idaho Code § 63-3022A; Idaho State Tax Commission
House Bill 40, signed in March 2025 and retroactive to 1 January 2025, cut Idaho's individual rate from 5.695% in 2024 to 5.30%, continuing a fall from 6.5% before 2023 and 5.8% in 2023. The corporate rate was aligned to 5.30% at the same time.
Source: Idaho House Bill 40 (2025); Idaho State Tax Commission, What's New for 2025
5.30% on taxable income above $4,811 for a single filer — the first $4,811 is taxed at 0%. On a $75,000 salary for a single filer, the calculator on this page puts Idaho state tax at $2,867, leaving net pay of $58,726 after federal tax of $7,670 and FICA of $5,738, for total tax of $16,274.
The food tax credit is $155 per person for 2025 and later years — up from $120 in 2023 and 2024 — claimed for yourself, a spouse and each dependent. It is refundable, and if you keep grocery receipts you may claim actual sales tax paid instead, up to $250 per person.
No. Idaho fully exempts Social Security and Railroad Retirement benefits, even if part of them is taxable on your federal return. Other retirement income such as pensions and IRA withdrawals is generally taxed at 5.30%, subject to the state's retirement-benefits deduction.
Idaho mirrors the federal standard deduction, so $16,100 for a single filer in 2026. On top of that, the first $4,811 of taxable income sits in a 0% bracket.
Idaho charges its 6% state sales tax on food bought for home consumption, unlike most states. The refundable food tax credit is the offset: it returns $155 per person through the income tax return each year rather than exempting food at the register.
Yes. House Bill 40 cut the rate from 5.695% in 2024 to 5.30% from 1 January 2025, retroactively. No further rate cut took effect for 2026.
Idaho income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $16,100 standard deduction, worked examples and a find-your-bracket tool.
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Every Idaho income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Idaho (single filer, 2026), the slice-by-slice tax is $5,045.02 — the top slice is taxed at 5.3%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $16,100 standard deduction comes off first, which is what the companion income calculator works through.
Idaho taxes income in 2 bands from 0% to 5.3%. The standard deduction is $16,100.00 for a single filer (the federal amount — this state conforms to it). The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
5.30% on taxable income above $4,811 for a single filer — the first $4,811 is taxed at 0%. On a $75,000 salary for a single filer, the calculator on this page puts Idaho state tax at $2,867, leaving net pay of $58,726 after federal tax of $7,670 and FICA of $5,738, for total tax of $16,274.
The food tax credit is $155 per person for 2025 and later years — up from $120 in 2023 and 2024 — claimed for yourself, a spouse and each dependent. It is refundable, and if you keep grocery receipts you may claim actual sales tax paid instead, up to $250 per person.
No. Idaho fully exempts Social Security and Railroad Retirement benefits, even if part of them is taxable on your federal return. Other retirement income such as pensions and IRA withdrawals is generally taxed at 5.30%, subject to the state's retirement-benefits deduction.
Idaho mirrors the federal standard deduction, so $16,100 for a single filer in 2026. On top of that, the first $4,811 of taxable income sits in a 0% bracket.
Idaho charges its 6% state sales tax on food bought for home consumption, unlike most states. The refundable food tax credit is the offset: it returns $155 per person through the income tax return each year rather than exempting food at the register.
Yes. House Bill 40 cut the rate from 5.695% in 2024 to 5.30% from 1 January 2025, retroactively. No further rate cut took effect for 2026.
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