Does Idaho have a state income tax?

Yes. Idaho has a state income tax with a top rate of 5.3%.

How much is Idaho state tax on a $100,000 salary?

On a $100,000 salary in Idaho, state income tax is approximately $4,447. Your estimated total take-home pay is $74,733/year.

What other taxes does Idaho have?

Idaho has a 6% state sales tax with limited local add-ons bringing combined rates to 6-9% (Boise 6%, Sun Valley 9%). Property tax averages 0.69% effective — among the lower rates nationally. Idaho has no estate tax. Idaho conforms to federal standard deduction. Senior + disabled property tax reduction (Circuit Breaker) available for low-income retirees. Idaho's grocery tax credit ($120/person) partially offsets sales tax on food.

How does Idaho compare to other states for taxes?

Idaho's top rate of 5.3% compares unfavorably — above the national median for state income taxes.

What is Idaho's income tax rate?

Idaho has a flat 5.3% income tax effective tax year 2024 (HB 521 collapsed the prior 5.3-6.0% progressive structure into a flat rate). Most professional incomes pay effective rates close to 5.0% after the standard deduction conformity to federal.

What's happening with Idaho's tech industry (Boise)?

Boise/Meridian/Nampa has been one of the fastest-growing US metros post-2020. Major employers: Micron Technology HQ Boise, HP (significant Boise presence), Boise State University, St. Luke's Health System, Saint Alphonsus Health System, Idaho National Laboratory (Idaho Falls). Tech corridor sustained growth.

How does Idaho compare to Utah for taxes?

ID 5.3% flat vs UT 4.55% flat — UT slightly favorable. ID property tax (0.69%) vs UT (0.57%) — UT slightly better. Both states have no estate tax. UT my529 is more generous for college savings. For most professionals, the difference is small (~$500-$1,000/year on $100K). Sun Valley/Coeur d'Alene Idaho lifestyle differs from Salt Lake City Utah — depends on personal preferences.

Is Idaho retirement-friendly?

Moderately. Flat 5.3% applies to retirement income. Social Security exempt. Some military retirement income exempt. No estate tax. Property tax low (0.69%). Senior property tax reduction available for low-income retirees. Good cost of living vs coastal markets.

State Tax Guide

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.

$100,000 Salary in Idaho — Full Tax Breakdown

Category	Annual	Monthly
Gross Salary	$100,000	$8,333
Federal Tax	−$13,170	−$1,098
FICA (SS + Medicare)	−$0.00	−$0.00
Idaho State Tax	−$4,447	−$371
Take-Home Pay	$74,733	$6,228

Assumes single filing status, standard deduction, no 401(k) or HSA contributions. 2026 tax year.

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.

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Overtime Calculator

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1099 Tax Calculator

1099, sole prop, or LLC: self-employment tax (15.3%) plus quarterly estimates.

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Bonus Calculator

Year-end, sign-on, retention, or commission. Compare flat 22% vs aggregate withholding.

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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 MFJ).
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, FICA caps, and Idaho State Tax Commission flat 5.3% rate per HB 521 (2024). Idaho conforms to federal AGI starting point — federal pre-tax 401(k) 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 Idaho Department of Revenue's published 2026 schedule.

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.