United States · Idaho · State income tax
Idaho state income tax rate 2027.
Idaho's flat 5.3 percent rate, the zero bracket that sits under it and the standard deduction, from the Tax Commission and the Form 40 booklet.
Short answer: Idaho taxes taxable income at a flat 5.3 percent above a zero bracket of $4,811 for single and separate filers and $9,622 for joint, head of household and surviving spouse filers. Those are the tax year 2025 figures, the latest the Idaho State Tax Commission has posted; Idaho Code 63-3024 indexes the thresholds each year and the 2026 and 2027 amounts are not published. The rate was 5.695 percent for 2024 and 5.8 percent for 2023.
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The Idaho income tax rate
Idaho taxes individuals at one rate, 5.3 percent, on taxable income above a zero bracket. Idaho Code 63-3024 sets the rate at 5.3 percent of taxable income over $2,500, or over $5,000 for a joint return, and tells the State Tax Commission to adjust those thresholds each year so inflation does not cause a tax increase. The Commission's rate schedule page lists the indexed amounts for each year.
| Tax year | Rate | Single zero bracket | Married zero bracket |
|---|---|---|---|
| 2025 (latest posted) | 5.3% | $4,811 | $9,622 |
| 2024 | 5.695% | $4,673 | $9,346 |
| 2023 | 5.8% | $4,489 | $8,978 |
Standard deduction, tax year 2025
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $15,750 |
| Head of household | $23,625 |
| Married filing jointly or qualifying surviving spouse | $31,500 |
The Form 40 booklet says Idaho conforms to the Internal Revenue Code as of January 1, 2026, and that Idaho taxpayers use the federal standard deduction rules. Head of household uses the joint zero bracket in the booklet worksheet.
What changed from earlier years
The rate has fallen two years running: from 5.8 percent for 2023 to 5.695 percent for 2024 and 5.3 percent for 2025. The zero bracket rises with the index: $4,489, $4,673 and $4,811 for a single filer. The Tax Commission has not posted 2026 thresholds, which it publishes around the end of the year, so this page does not state 2026 or 2027 amounts. The estimator therefore uses the tax year 2025 schedule and says so.
Worked example (tax year 2025 schedule)
Single, adjusted gross income of $60,000: subtract the $15,750 standard deduction to get taxable income of $44,250, subtract the $4,811 zero bracket and multiply the remaining $39,439 by 5.3 percent for $2,090.27. Married filing jointly with $120,000 of adjusted gross income: $120,000 − $31,500 = $88,500; $88,500 − $9,622 = $78,878; × 5.3 percent = $4,180.53. A single filer with $3,000 of taxable income owes nothing because it is inside the zero bracket.
Common mix-ups
- The zero bracket is not a deduction. The first $4,811 (single) of taxable income is taxed at 0 percent; it comes after the standard deduction, not instead of it.
- 5.3 percent is not the old rate. Idaho charged 5.8 percent for 2023 and 5.695 percent for 2024.
- Head of household uses the joint threshold. The Form 40 worksheet applies $9,622 for joint, head of household and surviving spouse filers.
- 2027 amounts are not published. The Commission has posted tax year 2025 as the latest year. A 2027 figure on any site is a projection.
- Idaho tax is not the federal tax. Idaho starts from your federal figures and has its own credits and deductions.
Method
If you enter adjusted gross income the estimator subtracts the basic 2025 standard deduction for your filing status to get taxable income; if you enter taxable income it uses that directly. It then subtracts the zero bracket ($4,811 for single or separate, $9,622 for the other statuses) and multiplies by 5.3 percent, as the Form 40 worksheet does. It ignores age and blindness amounts, itemized deductions and credits. The effective rate is the tax divided by the amount you entered. Figures were read from the sources below on November 9, 2026.
What this does not cover
- Tax years 2026 and 2027, whose thresholds are not published.
- Itemized deductions, extra standard deduction for age or blindness, credits and retirement income rules.
- Part-year and nonresident filing.
- Local taxes (Idaho has none on income) and federal tax.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Idaho State Tax Commission: Individual Income Tax Rate Schedule (last updated December 29, 2025) (retrieved November 9, 2026)
- Idaho State Tax Commission: Form 40 booklet, tax year 2025 (EIN00046, March 2, 2026) (retrieved November 9, 2026)
- Idaho Code 63-3024: Rates of tax (retrieved November 9, 2026)
Frequently asked questions
What is the Idaho state income tax rate?
A flat 5.3 percent on taxable income above a zero bracket, according to the Idaho State Tax Commission, for tax year 2025.
What is the Idaho income tax rate for 2027?
The 5.3 percent rate is in state law; the Commission has not posted 2027 thresholds, so the estimator uses the 2025 schedule.
What is the Idaho zero bracket?
$4,811 for single and separate filers and $9,622 for joint, head of household and qualifying surviving spouse filers for tax year 2025.
What is the Idaho standard deduction?
For tax year 2025, $15,750 single or separate, $23,625 head of household and $31,500 joint or surviving spouse.
Did Idaho lower its income tax rate?
Yes. The rate went from 5.8 percent for 2023 to 5.695 percent for 2024 and 5.3 percent for 2025.
How much Idaho tax on $60,000?
About $2,090.27 for a single filer with $60,000 of adjusted gross income on the 2025 schedule.
Where is the official schedule?
On the Idaho State Tax Commission rate schedule page linked in the sources section.
Not legal or tax advice
This page is general information from an unofficial guide, not legal or tax advice. Tax laws and thresholds change and the figures here are estimates. Confirm with the state tax agency before you file. Nothing you type is sent anywhere.