Idaho paycheck taxes at a glance
| State income tax | 5.3% above $4,811 (single) |
|---|---|
| Standard deduction | $15,000 single, $30,000 joint, $22,500 head of household |
| Per dependent | $205 credit |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | None |
| Figures | Tax year 2025 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Idaho income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $4,811 | 0% |
| Over $4,811 | 5.3% |
| Taxable income | Rate |
|---|---|
| $0 to $9,622 | 0% |
| Over $9,622 | 5.3% |
| Taxable income | Rate |
|---|---|
| $0 to $9,622 | 0% |
| Over $9,622 | 5.3% |
Worked examples
A $58,000 salary in Boise, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,230.77 | $58,000 |
| Federal income tax | − $183.85 | − $4,780 |
| Social Security and Medicare | − $170.65 | − $4,437 |
| Idaho income tax | − $77.85 | − $2,024 |
| Take-home pay | $1,798.42 | $46,759 |
Single, paid every two weeks (26 paychecks). Idaho taxable income is $43,000 and the state tax is $2,024, an effective 3.49% of gross pay. After the $15,000 standard deduction, the first $4,811 is taxed at 0% and the rest at 5.3%, so the effective Idaho rate stays well below 5.3%.
A $105,000 household in Meridian, married filing jointly with three children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $4,038.46 | $105,000 |
| 401(k) at 5% | − $201.92 | − $5,250 |
| Federal income tax | − $38.85 | − $1,010 |
| Social Security and Medicare | − $308.94 | − $8,033 |
| Idaho income tax | − $98.91 | − $2,572 |
| Take-home pay | $3,389.84 | $88,136 |
Married filing jointly, 3 children, paid every two weeks (26 paychecks). Idaho taxable income is $69,750 and the state tax is $2,572, an effective 2.449% of gross pay. The 5% 401(k) deferral and the $30,000 joint standard deduction lower Idaho taxable income, and three $205 child credits take $615 off the tax.
A flat 5.3% rate with a 0% first slice
Idaho lowered its rate to 5.3% from January 1, 2025, down from 5.695% in 2024. The rate is flat, but the Tax Commission’s tax worksheet first subtracts $4,811 (single or married filing separately) or $9,622 (joint, head of household or surviving spouse) from taxable income, so that slice is taxed at 0%. In practice a single worker pays nothing on the first $4,811 after the standard deduction and 5.3% on the rest. This calculator applies the same steps.
Standard deduction and federal conformity
Idaho adopts the federal Internal Revenue Code as of a fixed date each year by law. For 2025 that date was January 1, 2025, before the July 2025 federal law raised the federal standard deduction, so Idaho’s 2025 deduction stayed at $15,000 single, $30,000 joint and $22,500 head of household. Idaho’s 2026 deduction depends on its 2026 conformity law, so this calculator keeps the 2025 amounts until the 2026 figures are confirmed. Traditional 401(k), HSA and cafeteria-plan deductions are excluded as for federal tax.
Credits, the $10 building fund tax and no reciprocity
The Idaho child tax credit is $205 for each qualifying child age 16 or under, limited to your tax. The Food Tax Credit of $155 per person (2025) offsets sales tax on groceries and is claimed on your return, so it does not change your paycheck. Most filers also pay a $10 Permanent Building Fund tax with the return, which is not included here. Idaho has no reciprocal agreements and no city income tax. Compare Utah or Oregon.
Idaho vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Idaho | 5.3% above $4,811 (single) | $2,925 | $58,667 |
| Washington | None on wages | $1,040 | $60,552 |
| Oregon | 4.75% to 9.9% (4 brackets) | $5,580 | $56,013 |
| Nevada | None on wages | $0 | $61,593 |
| Utah | Flat 4.45% | $3,110 | $58,483 |
| Wyoming | None on wages | $0 | $61,593 |
| Montana | 4.7% to 5.65% (2 brackets) | $2,877 | $58,716 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.