IDAHO INCOME TAX IN 2026

Idaho's paycheck calculation in 2026 is among the most streamlined in the Mountain West. The state uses just two income tax brackets — a vestigial 1.125% on a narrow first tier and a dominant 5.695% on nearly all taxable income — after a sustained, multi-year campaign of income tax reduction that has sliced the top rate from 6.925% in 2021 to 5.695% today. Idaho also mirrors the federal standard deduction exactly ($15,000 for Single filers in 2026), eliminating the small-deduction penalty that inflates taxable income in states like Hawaii ($2,200) or Maryland ($2,400).

The result is a clean, predictable paycheck for Gem State workers: four deductions, no disability insurance contribution, no paid family leave surcharge, no local income tax anywhere in Idaho. Workers in Boise, Coeur d'Alene, Nampa, Pocatello, and Twin Falls all share the same statewide formula — and have seen that formula produce meaningfully lower tax bills each year since 2021.

Compare Idaho against its Rocky Mountain neighbors at our USA Paycheck Calculator hub, or jump directly to Utah, Nevada, Montana, Oregon, or Wyoming.

EVERY DEDUCTION ON AN IDAHO PAYCHECK IN 2026

Idaho's paycheck carries exactly four deduction lines — lean, uniform, and identical for every worker across the state's 44 counties. No disability insurance premium, no transit tax, no paid family leave contribution, and no city or county income tax surcharge anywhere in Idaho:

• Federal Income Tax — The 2026 progressive federal schedule from 10% to 37%, applied after the federal standard deduction ($15,000 Single, $30,000 MFJ, $22,500 HOH) reduces taxable income.
• Social Security — 6.2% of gross wages up to the 2026 annual ceiling of $176,100. Wages above this threshold are Social Security-exempt for the remainder of the calendar year.
• Medicare — 1.45% on all earned income with no cap, plus a 0.9% Additional Medicare Tax on individual wages above $200,000.
• Idaho State Income Tax — 1.125% on the first $1,650 of Idaho taxable income, then 5.695% on all remaining Idaho taxable income. Applied after Idaho's standard deduction and personal exemption reduce gross wages.

IDAHO'S TWO-BRACKET SYSTEM IN DETAIL

Idaho's current two-bracket structure is the product of simplification, not original design. The state operated a six-bracket graduated system until 2022 — with rates spread across 1.125%, 3.125%, 3.625%, 4.625%, 5.625%, and 6.925% — before HB 436 collapsed all of those into essentially two tiers. The result is a system that looks progressive but is functionally near-flat for any worker above a very modest income level.

The 1.125% first bracket covers only $1,650 of Idaho taxable income for Single filers. At $1,650 × 1.125%, it produces a maximum tax of just $18.56 — a rounding-order amount that has negligible impact on take-home pay at typical working incomes. The 5.695% second bracket dominates the calculation for every worker above a very low income threshold.

ID Taxable = $70,000 − $15,000 (std ded) − $4,050 (exemption) = $50,950
First $1,650 × 1.125% = $18.56
Next $49,300 × 5.695% = $2,807.64
Total ID State Tax = $2,826.20

The 1.125% bracket contributes less than 0.7% of the total state tax bill at $70,000. For most practical purposes, Idaho's income tax behaves like a 5.695% flat tax on taxable income above $19,050 (the combined standard deduction + personal exemption for Single filers).

IDAHO STANDARD DEDUCTION AND PERSONAL EXEMPTION 2026

Idaho's decision to mirror the federal standard deduction is one of its most worker-friendly tax design choices. Many states set their own smaller deductions — Hawaii caps at $2,200 Single, Maryland at $2,400, Kentucky at $3,480 — widening the taxable income base and increasing effective tax rates at every income level. Idaho's exact mirroring of the federal amounts means Idaho and federal taxable income differ only by the personal exemption amount:

Idaho workers actually shelter more income from state tax than from federal tax at the same gross wages — the $4,050 personal exemption means Idaho taxable income is lower than federal taxable income. At $70,000 Single, federal taxable income is $55,000 while Idaho taxable income is just $50,950. Idaho state tax is therefore calculated on a narrower base than federal tax, which keeps the effective Idaho rate well below the statutory 5.695%.

IDAHO RATE-CUT HISTORY — FROM 6.925% TO 5.695%

Idaho's income tax reform history from 2021 to 2026 is a case study in compressed legislative action. The state went from a complex six-bracket system to a near-flat two-bracket structure in a single bill, then cut the dominant rate again within two years:

The $397 annual saving at $70,000 Single between 2021 and 2026 is equivalent to about $33 per month, or roughly $15 per biweekly paycheck — a modest but real and sustained improvement to take-home pay that required no salary increase. Workers who have been at the same income level since 2021 have effectively received a passive pay raise through Idaho's legislative activity.

IDAHO VS ROCKY MOUNTAIN NEIGHBORS — TAKE-HOME AT $70,000

Idaho's 5.695% rate with a generous $19,050 shelter for Single filers places it in a competitive position among Mountain West states — stronger than Oregon and Montana, but trailing the no-tax states of Wyoming and Nevada:

Idaho's $2,826 state tax bill at $70,000 Single sits between Colorado ($2,420) and Utah ($3,025) — both lower-rate flat-tax states with their own deduction structures. Idaho trails Colorado by $385 per year primarily because Colorado's 4.4% flat rate is a full 1.3 percentage points below Idaho's 5.695%. Idaho trails Montana ($3,433) in the favorable direction by $607 per year — Montana's 5.9% top rate and different deduction structure leaves Treasure State workers with less take-home at this income.

The Idaho versus Oregon comparison is the starkest in the Mountain West context. At the same $70,000 salary, an Oregon worker pays $4,963 in state income tax versus Idaho's $2,826 — a $2,137 annual gap purely from the state income tax difference. Over a decade, that gap represents over $21,000 in cumulative additional state income taxes paid by the Oregon worker — a major factor in the documented migration patterns from Oregon to Idaho.

THE FEDERAL-MIRROR STANDARD DEDUCTION — WHY IT MATTERS

Idaho's choice to mirror the federal standard deduction is unusual among income-tax states and materially advantages Idaho workers over comparable workers in states that set their own smaller deductions. Consider the contrast with Hawaii and Maryland:

Idaho's $50,950 taxable income base on $70,000 gross is $15,706 narrower than Hawaii's $66,656 — and that gap translates directly to lower effective state tax despite Idaho's 5.695% rate being below Hawaii's mid-bracket rates. Deduction design is as important as bracket rates in determining real take-home outcomes.

2026 FEDERAL TAX BRACKETS FOR IDAHO WORKERS

• 10% on the first $11,925 of taxable income
• 12% from $11,925 to $48,475
• 22% from $48,475 to $103,350
• 24% from $103,350 to $197,300
• 32% from $197,300 to $250,525
• 35% from $250,525 to $626,350
• 37% on taxable income above $626,350

IDAHO PAYCHECK CALCULATOR FAQs

What is Idaho's income tax rate in 2026?
Idaho uses two income tax brackets: 1.125% on the first $1,650 of Idaho taxable income (Single/HOH filers) and 5.695% on all Idaho taxable income above that threshold. MFJ filers have a doubled first-bracket ceiling of $3,300. The 5.695% rate has been in place since 2024, following a series of cuts from the 6.925% top rate that applied in 2021.

What comes out of an Idaho paycheck in 2026?
Four deductions: federal income tax (10%–37%), Social Security at 6.2% up to the $176,100 wage base, Medicare at 1.45% plus 0.9% above $200,000, and Idaho state income tax at 1.125%/5.695%. Idaho has no SDI, TDI, PFML, or local income tax — making it one of the cleanest paycheck deduction stacks in the country.

What is the Idaho standard deduction in 2026?
Idaho mirrors the federal standard deduction: $15,000 for Single filers, $30,000 for MFJ, and $22,500 for HOH. Idaho also provides a personal exemption of approximately $4,050 per filer, so Single workers shelter $19,050 of gross wages before any Idaho bracket rate applies — $4,050 more than they shelter for federal purposes.

How much will I take home on a $70,000 salary in Idaho?
Filing Single on $70,000, Idaho taxable income is $50,950 after the $15,000 standard deduction and $4,050 personal exemption. The two-bracket calculation: $1,650 × 1.125% = $18.56, plus $49,300 × 5.695% = $2,807.64, for a total Idaho state tax of $2,826.20. Combined with $7,014 federal and $5,355 FICA, estimated annual take-home is about $54,805, or roughly $4,567 per month.

Does Idaho have a local income tax?
No. Idaho has no city, county, or local income tax on wages anywhere in the state. Workers in Boise, Nampa, Meridian, Idaho Falls, Pocatello, Coeur d'Alene, and every rural county pay only the uniform statewide two-bracket rate with no geographic surcharge.

How does Idaho compare to Oregon for take-home pay?
At $70,000 Single, an Idaho worker pays $2,826 in state income tax while an Oregon worker pays approximately $4,963 — a gap of $2,137 per year. Over ten years at the same salary, the cumulative difference exceeds $21,000 in state income tax alone. Oregon's 9.9% top rate and different deduction structure drive the gap. This difference in after-tax pay is a frequently cited factor in migration patterns from Oregon to Idaho's Treasure Valley.

Run your Idaho estimate again any time: Idaho Paycheck Calculator 2026