ID · 2026 federal and state

2026 Idaho income tax calculator

Idaho charges 5.3%, but only above an exempt band — the first $4,811 of taxable income single, $9,622 married, is taxed at zero. Enter a year's income and this ID income tax calculator returns what the year costs on your return — not what payroll holds back on payday.

$

Your salary for the whole year, before anything comes out — the figure in your offer letter, not what lands in your account.

$2,200 off the tax each.

Income tax for 2026 — federal and ID

$7,092

11.8% of $60,000 — your average rate, not the 12.0% bracket your last dollar sits in.

Federal income tax
$5,020.00
on $43,900 taxable — after the $16,100 standard deduction
Idaho income tax
$2,071.72
on $43,900 of Idaho taxable income
Total income tax
$7,091.72
Social Security and Medicare take another $4,590 out of the same salary. They are payroll taxes, not income tax, so they are not in the figure above — but they are real money, and with them the total comes to $11,682, leaving about $48,318.

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How the state works it out

Idaho on a return

  • Idaho is flat at 5.3% with a zero bracket underneath it: taxable income up to $4,811 single or $9,622 married filing jointly, head of household or qualifying surviving spouse meets a 0% rate.
  • Idaho uses the federal standard deduction rather than one of its own — the Form 40 booklet prints the federal figures next to the line.
  • Itemising in Idaho means federal Schedule A less the state and local income or sales tax on it, which is why a filer who itemises federally can still be better off with the standard deduction in Idaho.
  • Idaho takes the federal qualified business income deduction off before the rate is applied. This page models employment income, so it does not apply one.

Which year these figures are. The federal side is 2026. Idaho has published the 2025 Form 40 booklet (revised 2 March 2026) and its rate schedule page carries 2025 as the newest year. The 5.3% rate is statutory and unchanged since 2025; the $4,811 / $9,622 exempt band is indexed and the 2026 figure is not out yet.

Worked examples

What a year costs in Idaho

Federal and Idaho income tax at three salaries, filing single, standard deduction
SalaryFederalIDIncome taxRate
$50,000$3,820$1,542$5,36210.72%
$75,000$7,670$2,867$10,53714.05%
$100,000$13,170$4,192$17,36217.36%

Filing single, standard deduction, no dependants, no other income. Social Security and Medicare are not in these figures — they are payroll taxes and come to a further $4,590 on the $60,000 line.

Common questions

Idaho income tax, in plain terms

Does Idaho have a state income tax?

Yes. Idaho charges 5.3%, but only above an exempt band — the first $4,811 of taxable income single, $9,622 married, is taxed at zero. On a $60,000 salary filing single, $2,072 of it goes to Idaho for the year — 3.45% of gross.

How much is income tax on $60,000 in Idaho?

About $7,092 for the year filing single — $5,020 federal and $2,072 to Idaho. That is 11.82% of the salary, not the 12.00% bracket the last dollar sits in. Social Security and Medicare take a further $4,590, which is payroll tax rather than income tax.

Is this the same as a paycheck calculator?

No, and the difference is the whole reason both exist. A paycheck calculator answers what your employer holds back each payday, using withholding tables built for payroll software. This page answers what the year actually costs you on your return — the standard deduction comes off explicitly, the rate schedule is the one on the return, and credits are applied. The gap between the two is what a refund or a balance due is made of. For the payday figure, use the Idaho paycheck calculator.

What's the difference between my tax bracket and my tax rate?

Your bracket is the rate your next dollar meets — 12.00% federally on a $60,000 single salary. Your actual rate is the total tax divided by the total income, which on the same salary is 11.82%. The gap exists because the first $16,100 is not taxed at all and the dollars after it climb through 10% and 12% before they reach your bracket. Nobody pays their bracket on all of their income.

How is Idaho income tax calculated?

Idaho is flat at 5.3% with a zero bracket underneath it: taxable income up to $4,811 single or $9,622 married filing jointly, head of household or qualifying surviving spouse meets a 0% rate. Idaho uses the federal standard deduction rather than one of its own — the Form 40 booklet prints the federal figures next to the line.

What is the Idaho state income tax rate?

5.30%. But the rate alone does not tell you the bill — what matters as much is what Idaho lets you subtract first, which is why the share of a $60,000 salary that actually goes to the state is 3.45% and not 5.30%.

Are Social Security and Medicare included in this figure?

No, and that is deliberate. FICA is a payroll tax, not an income tax: it is charged on your wages from the first dollar with no standard deduction, at a flat rate, and it does not appear on the rate schedule. On the $60,000 example it comes to $4,590 — real money, listed separately under the result so the number this page is named after stays the number it claims to be.

Does a 401(k) contribution lower my income tax?

A traditional 401(k) does: the money never enters your taxable wages, so it comes off before both federal and state income tax. It does not lower Social Security and Medicare, which are charged on gross wages either way. A Roth contribution lowers neither. Enter yours under "more details" to see the difference on your own figure.

What is the standard deduction for 2026?

$16,100 filing single, $32,200 married filing jointly and $24,150 as head of household, from Form 1040-ES (2026). You take the larger of that and your itemised deductions, and most people do not itemise. Idaho does not necessarily use the same figure — see the section above for what this state subtracts.

Why is this different from what my tax software says?

Because a return has more moving parts than a calculator asks about. This page models salary income, the standard or itemised deduction, dependant credits and one state. It does not model capital gains and qualified dividends, which have their own rate schedule; married filing separately; the age-65 and blind deductions; the earned income credit; local income taxes; or most state-specific credits. If any of those apply to you, treat this as an estimate of the main lines rather than the whole return.

Which states have no income tax at all?

Texas, Florida, Washington, Nevada, Tennessee, New Hampshire, South Dakota, Wyoming, Alaska. In each of them a federal return is the only income tax return, though a few still take payroll deductions for state programmes — Washington's paid leave premium and WA Cares, Alaska's employee unemployment share — which are not income tax and are not on this page.

Sources for these figures

Federal figures are tax year 2026; the Idaho figures are tax year 2025. Estimates only — not tax, payroll or financial advice, and not affiliated with the IRS or any state revenue department.

More Idaho calculators

Same ID rules, a different question.

Income tax in other states

Same engine, another state's return rules.