Idaho combines a flat 5.3% with the full federal standard deduction and a zero bracket on top of it, so roughly the first $21,000 of a single filer's income escapes state tax.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
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Idaho reduced its rate from 5.695% to 5.3% under House Bill 40, enacted in March 2025 and applied retroactively to the start of that year. That followed an earlier consolidation from a graduated system that had topped out at 6.925%.
Retroactive reductions are unusual and worth noting when reading older guidance — an article written in early 2025 describing Idaho as a 5.695% state was accurate when published and wrong by the time the year ended.
Idaho includes the federal standard deduction in its starting point, so $16,100 for a single filer or $32,200 for a couple comes off before anything else. On top of that, the 5.3% rate only begins at $4,811 of taxable income for a single filer or $9,622 for a couple.
Stacked, that removes roughly $20,900 for a single filer and $41,800 for a couple from Idaho tax entirely. It is a meaningfully more generous structure than the 5.3% rate suggests, and it is why Idaho's effective burden on a modest income sits well below states with nominally lower rates and thinner deductions.
At $70,000 a single filer pays Idaho tax on about $49,100, giving an effective rate near 3.7% of gross.
Idaho is one of the minority of states that applies its full sales tax to groceries. To offset it, the state provides a grocery tax credit — a per-person amount claimed on your income tax return, with a larger figure for those 65 and over.
For a family, the combined credit is not trivial, and it is claimed even by people who owe no income tax. It is the single most commonly missed item on an Idaho return, particularly among new residents who do not know it exists.
No Idaho city or county levies an income tax. Idaho's local revenue comes from property tax and a local option sales tax available to certain resort communities — Sun Valley and McCall among them — which is why sales tax in those towns runs above the statewide rate.
A flat 5.3% on taxable income above $4,811 for a single filer, reduced retroactively from 5.695% during 2025.
Roughly $20,900 for a single filer — the federal standard deduction of $16,100 plus the $4,811 zero bracket. Double both for a couple.
A per-person credit claimed on your income tax return offsetting the sales tax paid on groceries, with a larger amount from age 65. It is claimable even if you owe no income tax, and it is commonly missed.
No. Some resort communities levy a local option sales tax, but no city or county taxes income.