Idaho State Income Tax Guide (2026)
Idaho has a flat 5.3% income tax (post-2024 reform from progressive structure) — combined with Boise's growing tech corridor + low cost of living + Mountain West lifestyle.
Top State Rate
5.3%
$100k Take-Home
$74,733
/year (single)
State Tax on $100k
$4,447
single filer
Idaho Income Tax Brackets (2026)
| Marginal Rate | Taxable Income (Single Filer) |
|---|---|
| 5.3% | $0→All income — Idaho uses flat rate post-HB 521 (2024) |
Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.
Standard deduction: $15,000 single / $30,000 married filing jointly
Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.
Want exact numbers for your situation?
The dedicated Idaho paycheck calculator lets you adjust salary, filing status (single, MFJ, HOH, MFS), 401(k) and HSA contributions, dependents for your exact 2026 take-home figure.
The 30-second version
- 1.Idaho has a flat 5.3% income tax effective 2024 (HB 521 simplified prior progressive structure).
- 2.Boise tech corridor anchors growth — Micron Technology HQ, HP Boise, Idaho National Laboratory, Boise State University.
- 3.Property tax 0.69% effective — moderate, below national average.
- 4.Standard deduction conforms to federal ($16,100 single / $32,200 ).
- 5.Major employers: Micron Technology HQ Boise, HP, J.R. Simplot, Lamb Weston, St. Luke's Health, Idaho National Laboratory (Idaho Falls), Boise State, agriculture sector.
Why you can trust these numbers
Numbers reflect 2026 IRS federal brackets, caps, and Idaho State Tax Commission flat 5.3% rate per HB 521 (2024). Idaho conforms to federal starting point — federal pre-tax and HSA contributions reduce Idaho taxable income identically. Standard deduction conforms to federal ($16,100 single / $32,200 MFJ for 2026).
Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the official Form 40 Individual Income Tax Forms (ID State Tax Commission).
Our honest opinion (which is just an opinion)
Idaho is genuinely competitive for tech professionals and family-stage living. Boise tech corridor (Micron, HP, INL) provides solid employment with cost of living dramatically below coastal markets. The flat 5.3% rate is moderate but the overall total tax burden + cost of living math is favorable.
The case for Idaho:
- +Flat 5.3% rate (post-2024 reform) — simplified
- +Property tax 0.69% effective — moderate
- +Boise tech corridor (Micron HQ, HP, INL) growing rapidly
- +Distinctive Mountain West outdoor lifestyle (skiing, fishing, hiking)
- +No estate tax
- +Cost of living dramatically below coastal markets
The case against:
- −Flat rate slightly higher than UT (4.55%) and CO (4.4%)
- −Limited high-comp career mobility outside Boise + INL Idaho Falls
- −Sun Valley housing costs extreme (resort market)
- −Boise housing has appreciated significantly post-2020
- −Smaller specialty subspecialty markets than CO + UT
- −Some local sales tax additions in resort areas (Sun Valley 9%)
Honest take: Idaho is genuinely competitive for tech professionals at Micron + HP, healthcare workers at St. Luke's + Saint Alphonsus, INL federal contractors, and outdoor lifestyle prioritizers. Cost of living advantages over CA/CO/WA make $100K Boise materially better than $130K Bay Area or $115K Denver.
Sources & further reading
A few honest notes
- Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney.
- Tax law changes. This guide reflects 2026 IRS schedules and current Idaho State Tax Commission rules.
- Property tax estimates vary by county/city. Boise/Ada County rates differ from Sun Valley/Blaine.
- Senior property tax Circuit Breaker is income-tested. Verify eligibility annually.
- The numbers are illustrative — scenarios don't include every credit or deduction.
- No client relationship is created by reading this page.
Last updated April 2026 with 2026 IRS schedules and current Idaho State Tax Commission guidance.
Run your numbers through the right calculator
Salaried, freelance, bonus, overtime, or tips — pick the tool that matches your event.
Salary Calculator
Annual gross to take-home: federal + state + FICA + 401(k)/HSA modeling for all 50 states.
Calculate take-homeOvertime Calculator
Apply the 2025 OBBBA 'No Tax on Overtime' deduction (up to $12,500) and see real savings.
Calculate OT take-home1099 Tax Calculator
1099, sole prop, or LLC: self-employment tax (15.3%) plus quarterly estimates.
Calculate SE taxBonus Calculator
Year-end, sign-on, retention, or commission. Compare flat 22% vs aggregate withholding.
Calculate bonusCalculate Your Idaho Take-Home Pay
Enter your exact salary, filing status, 401(k), and HSA to see your personalized result.
Open Idaho calculator →Frequently Asked Questions
Find answers to common questions about your taxes and our calculator.
Compare Two States
See how income tax, take-home pay, and total tax burden differ between any two US states side by side.
State 1
State 2
Adjust filing status, 401(k), dependents for your exact 2026 take-home in Idaho.
Popular Salaries in Idaho
Compare Idaho to Other States
Salary by Profession in Idaho
Explore salary and take-home pay for popular professions in Idaho.