After a wave of 2022-2024 tax reform, Idaho replaced its old graduated brackets with a single flat 5.8% rate. Income at or below the standard deduction is effectively exempt, so the rate is simple to estimate. This free calculator does the math.
How it works
Idaho’s simplified income tax formula is:
- Start from your Idaho income (federal AGI is a close approximation for most wage earners).
- Subtract the standard deduction — about
$14,600single or$29,200married filing jointly for 2024. Income at or below this amount is exempt. - Apply the flat 5.8% rate to the remaining taxable income.
Because the deductible amount is exempt, your effective rate is always below the 5.8% statutory rate.
Example
A single filer with $70,000 income subtracts the $14,600 standard deduction, leaving $55,400 taxable. Idaho tax is 5.8% × $55,400 = $3,213 — an effective rate near 4.6%, well under the 5.8% flat rate.
Notes
This estimate covers Idaho state income tax only — not federal tax, FICA, the grocery credit, or other Idaho credits. Itemizers and large families may have a different deduction. The standard deduction tracks the federal figure and is indexed annually, so use the amount for your filing year.