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Free Idaho Tax Calculator

Calculate your 2026 Idaho take-home pay after 5.3% flat state tax, federal tax & FICA. No sign-up.

Last reviewed: January 2026 · Tax data verified against IRS Publication 15-T & state revenue departments

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How This Calculator Works

Idaho charges a flat 5.3% income tax for 2026 — and that single number is exactly what makes Idaho unusual: it uses your federal taxable income as the starting point, with a small 0% band on the first ~$4,800 of taxable income before the 5.3% rate kicks in.

On a $75,000 salary, your federal taxable income is $58,900 after the standard deduction. Idaho taxes the first $4,811 at 0% and the remaining $54,089 at 5.3% — about $2,866. Federal tax and FICA stack on top, leaving roughly $50,000 of take-home.

Idaho gives significant retirement breaks: Social Security is fully exempt, and there's a $60,000-per-person deduction for qualifying retirement income (45+ with earned income requirements). That makes Idaho surprisingly competitive for retirees despite the 5.3% working-years rate. Grocery shoppers get an odd perk — Idaho refunds $120 per person annually ($240 for seniors) to offset grocery sales tax.

Boise adds no city income tax. Property tax averages 0.96% of home value — near the national average — while combined sales tax sits at 8.05%, mostly from the state's 6% base rate plus municipal add-ons. Idaho's overall burden is close to the national median.

Filing in Idaho: the resident return is Form 40, filed with the Idaho State Tax Commission by April 15. Idaho supports free e-file, and the grocery credit is claimed on the same form — no local returns exist.

How It's Calculated

Formula

Net Pay = Gross Income − (Federal Tax + Idaho State Tax + FICA + Pre-tax Deductions)

Step-by-Step

  1. 1Start from federal taxable income (after the federal standard deduction) and multiply by Idaho's flat 5.695%
  2. 2Subtract pre-tax deductions (401(k), HSA) from gross pay to get adjusted gross income
  3. 3Apply the federal standard deduction ($16,100 single / $32,200 married) for federal taxable income
  4. 4Calculate federal tax using the 2026 progressive brackets (10%–37%) per IRS Publication 15-T
  5. 5Calculate FICA: 6.2% Social Security (up to $184,500) + 1.45% Medicare (no cap)
  6. 6Subtract all taxes and pre-tax deductions from gross pay to get net take-home pay

Example

A single filer earning $75,000 has $58,900 of federal taxable income after the standard deduction. Idaho's flat 5.695% produces about $3,354 in state tax.

For detailed data sources and full methodology, see our Methodology & Data Sources page.

Key Rates & Data for 2026

ID Flat Tax Rate

5.695%

ID Tax Base

Federal taxable income

Retirement Deduction (45+)

$60,000/person

ID Avg Property Tax Rate

~0.96%

ID Avg Combined Sales Tax

8.05%

Frequently Asked Questions

How does Idaho's flat tax work with the federal standard deduction?

Idaho starts from your federal taxable income — the figure on your 1040 after the $16,100 federal standard deduction — and simply multiplies it by 5.695%. There's no separate Idaho deduction schedule to figure out, which makes it one of the easiest state taxes to estimate. On a $75,000 salary that's about $3,354 in state tax.

Is Idaho a good state for retirees?

Better than its working-years rate suggests. Social Security is fully exempt, and Idaho offers a $60,000-per-person deduction on qualifying retirement income (pensions, 401(k) and IRA distributions) for residents 45 and older who meet the earned-income rules. Many retirees end up paying little or no Idaho income tax.

What is Idaho's grocery tax credit?

Idaho taxes groceries at the full 6% sales tax rate, then refunds part of it: $120 per person annually ($240 for seniors) as a grocery credit claimed on your income tax return. It's an unusual structure — you pay the tax at checkout and claw a portion back at filing time.

Why do some Idaho pay stubs show two state tax lines?

Idaho added a temporary 5.3% surcharge bracket on income above $250,000 (single). If you earn above that line, payroll systems often split the base 5.695% and the surcharge into separate withholding lines. The calculator here folds the surcharge into a single estimate.

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