Idaho state income tax rates and calculator
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Most taxpayers in Idaho will pay a 5.695 percent flat tax rate on their income for tax year 2024, on tax returns filed in 2025, which is a change from the graduated income tax rates Idaho residents had faced until recently.
Idaho income taxes 2024
Total income taxes:
$26,098.88
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 4.61% | $4,608 |
| FICA | 7.65% | $7,650 |
Idaho personal income tax rates for 2024
Idaho’s flat tax rate of 5.695 percent applies on 2024 income above $2,500 for single filers and above $5,000 for married-filing-jointly filers (those amounts are adjusted for inflation each year).
This tax rate, which applies to 2024 income that’s reported on tax returns filed in 2025, is slightly down from 5.8 percent when the flat income tax rate was first implemented in 2023.
| Idaho personal income tax rates for 2024 | ||
| Tax rate | Single | Married filing jointly |
| 0.0% | $0 to $2,500 | $0 to $5,000 |
| 5.695% | Over $2,500 | Over $5,000 |
Source: Idaho State Tax Commission
Idaho’s switch from a graduated income tax rate to a flat income tax didn’t change resident’s tax liability all that much. For example, in 2022, the final year Idaho used a graduated-rate income tax, single filers paid a 6 percent rate on all income above $8,311. This relatively low threshold for the highest tax bracket meant Idaho's system functioned similarly to a flat tax for many taxpayers, as most income above a modest level was taxed at the same rate.
Who has to file Idaho state taxes?
The Idaho State Tax Commission requires every resident to file Idaho state taxes if their gross income in 2024 is above $14,600 as a single filer, $21,900 as a head-of-household filer, and $29,200 as a married couple filing jointly, for taxpayers who are under age 65. Visit the state’s website for more information.
If you are a part-year resident who has earned more than $2,500 from an Idaho-based employer while a nonresident, and/or from any source while an Idaho resident, you must pay taxes in the state. The same gross income threshold applies to non-residents who earn income from Idaho businesses.
Idaho sales tax rate
Idaho businesses charge sales tax on most purchases. The state sales tax rate is 6 percent, which ranks Idaho as 17th on the list of 50 states, based on sales tax rates, according to the Tax Foundation.
A local sales tax may be added to your state sales tax, but this is negligible in Idaho, with the combined state and local sales tax rate averaging 6.03 percent.
Other things to know about Idaho taxes
- Following suit with the individual income tax rate, the corporate tax rate for Idaho businesses was also updated to 5.695 percent for tax year 2024.
- Social Security benefits are sometimes taxable on federal income tax returns, but Idaho doesn’t levy a tax on Social Security income.
- The state offers a property tax reduction program for qualified Idaho homeowners.
- The Idaho State Tax Commission’s website has a number of helpful resources if you need help filing your income taxes or have questions about how much you owe. You can find common forms, pay your tax bill and track your refund online. The website also lists the department’s contact information if you prefer to make an in-person appointment.