Idaho paycheck guide
How Idaho calculates income tax in 2026
Idaho cut its flat rate to 5.3%, retroactive to January 1, 2025, the latest in a run of rate cuts by the Legislature. The rate applies only to taxable income above $4,811 for single filers and $9,622 for married couples filing jointly; income below that line is taxed at 0%.
Unlike most states, Idaho begins with federal taxable income, the figure after your federal standard deduction. A single filer therefore subtracts $16,100 before Idaho tax applies at all, and Idaho has no separate standard deduction of its own. Anything that lowers federal taxable income, from a traditional 401(k) to an HSA, lowers Idaho's too.
That federal link also means federal law changes tend to flow into Idaho. In its 2026 session the Legislature passed House Bill 559 to conform Idaho to the 2025 federal tax law, retroactive to January 1, 2025, including the federal deductions for tips and overtime. The state's child tax credit, on the other hand, has ended, and Idaho's 2026 withholding tables no longer reflect it.
Worked example: $75,000 in Idaho
A single filer earning $75,000 has $58,900 of federal taxable income after the $16,100 federal standard deduction. Idaho starts there. The first $4,811 is taxed at 0%, and the remaining $54,089 at 5.3%, for $2,867 of Idaho income tax, an effective rate of 3.82% of salary.
Federal income tax on the same $58,900 is $7,670. Add $4,650 of Social Security and $1,088 of Medicare, and take-home pay is $58,725, about $4,894 a month. See the Idaho $75,000 salary page for each pay period.
The double deduction makes Idaho light at low incomes: a $30,000 earner pays only $482, an effective 1.61%. At higher incomes the flat rate takes over, and at $250,000 the effective rate is 4.86%.
No local income tax, and the grocery credit
No Idaho city or county taxes wages. Boise, Meridian, Nampa, Idaho Falls, Pocatello, and Coeur d'Alene workers all pay the same state rate, and Idaho has no state disability or paid leave payroll deduction.
Idaho taxes groceries under its sales tax, then refunds part of it through the grocery credit, claimed on your income tax return. The credit is refundable, so even a worker with little or no Idaho tax owed gets it back, but only if they file.
Withholding and cross-border work
Idaho withholding is set by Form ID W-4, the state's own certificate. Your federal W-4 does not carry over, so fill one out at each new job and when you marry or add a dependent.
Idaho has no reciprocity agreements. An Idahoan commuting from Post Falls into Spokane pays no Washington income tax, since Washington has none, but still owes Idaho on every dollar; if the employer is Washington-only and does not withhold Idaho tax, make estimated payments. Washington's paid family and medical leave premium does come out of that paycheck.
Commuters to Oregon, such as Payette and Fruitland residents working in Ontario, pay Oregon tax at Oregon's higher rates and then claim a credit on the Idaho return for tax paid to Oregon. Oregon residents who work in Idaho pay Idaho tax and take the credit at home.
How Idaho compares with its six neighbors
At $75,000, Idaho ranks 32nd of 51. Washington, Nevada, and Wyoming have no wage income tax, so a single worker there keeps $2,867 more. Montana is essentially a tie, leaving $10 less. Utah's flat 4.45% rate leaves $236 less, and Oregon's brackets leave $2,188 less. Compare Idaho vs Washington or Idaho vs Utah.
Idaho also holds 32nd at $150,000, where a single filer pays $6,842. A flat rate on top of the federal deduction keeps Idaho in the middle of the national pack at both salaries.
What to expect at your income
Earning under $50,000
Because Idaho starts from federal taxable income, a lower earner gets both the $16,100 federal deduction and the 0% band on the next $4,811. A single filer earning $30,000 owes just $482 to Idaho and takes home $25,803. At $50,000 the bill is $1,542, an effective 3.08%, and take-home pay is $40,813, about $3,401 a month. A full-time worker at $41,600 a year keeps $34,509. File a return to collect the refundable grocery credit.
Earning $50,000 to $150,000
Every Idaho dollar in this range is taxed at 5.3%. A single filer at $100,000 pays $4,192 to Idaho and takes home $74,988, about $6,249 a month. Married couples filing jointly at $100,000 owe $3,083, since they get the doubled federal deduction and a $9,622 zero band. Traditional 401(k) and HSA contributions lower Idaho tax automatically because they reduce federal taxable income first.
Earning over $150,000
At $150,000 a single Idaho filer pays $6,842 to the state and keeps $106,949, and at $250,000 pays $12,142, an effective 4.86%, and keeps $171,040. The flat 5.3% rate never rises, so a bonus or raise costs the same Idaho percentage as your base pay. Washington and Nevada sit across the border with no wage tax, which matters most at this income.
Idaho paycheck tips
Fill out Form ID W-4
Idaho withholding is based on its own certificate. Without one, your employer may withhold more or less than you need.
Spokane commuters: withhold for Idaho
A Washington employer may not withhold Idaho tax unless you ask. If it cannot, make quarterly Idaho estimated payments.
Claim the grocery credit
Idaho refunds part of the sales tax on groceries through a refundable credit on Form 40. Low earners who are not required to file should still file to get it.
Federal deductions count twice
Because Idaho starts from federal taxable income, every federal pre-tax deduction also saves 5.3% in Idaho tax.
Oregon commuters: claim the credit
If you live in Idaho and work in Oregon, claim the credit for tax paid to Oregon on your Idaho return so the same wages are not taxed twice.
Common mistakes
Still counting on the Idaho child tax credit
The state child tax credit has ended. Parents who relied on it to offset Idaho tax may see a smaller refund or a balance due.
Assuming Washington wages are tax-free
Washington does not tax wages, but Idaho taxes its residents on all wages, including those earned across the state line.
Moving to or from Idaho
Moving to Idaho
Moving to Idaho from Oregon saves a single $75,000 earner $2,188 a year in state tax, and from Utah $236. From Washington or Nevada, it adds $2,867. No Idaho city taxes wages, and Idaho starts from your federal taxable income, so your federal deductions carry over. File Form ID W-4 with your new employer and a part-year Idaho return for the year you arrive.
Leaving Idaho
Leaving Idaho for Washington, Nevada, or Wyoming removes the $2,867 a $75,000 earner pays the state. Moving to Montana barely changes the bill, while Utah adds $236 and Oregon $2,188. Idaho taxes part-year residents on income earned while living there, so file an Idaho return for the year you leave and stop Idaho withholding once you move.