Idaho Income Tax Guide for 2025
Overview
Idaho has a flat income tax rate of 5.3%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,750 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 5.3% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 5.3% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,750 |
| Standard Deduction (Married Filing Jointly) | $31,500 |
Additional Information
- Flat 5.3% rate effective January 1, 2025 (down from 5.69%); the rate applies to taxable income over $4,811 single / $9,622 married filing jointly, below which no tax is due
- Uses federal standard deduction amounts; HB 559 (2026) conformed Idaho to the federal One Big Beautiful Bill Act for 2025, including the larger standard deduction of $15,750 single / $31,500 married filing jointly
- $205 child tax credit per qualifying child (Idaho Code 63-3029L; the credit is allowed through tax year 2025 and expires for tax years beginning on or after January 1, 2026)
Charts
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Sources
The 2025 figures for Idaho on this page were compiled from the following official government publications:
- Individual Income Tax Rate Schedule | Idaho State Tax Commission
- What's new for 2025 income tax returns | Idaho State Tax Commission
- Update on filing 2025 Idaho income taxes now that conformity is law | Idaho State Tax Commission
- Idaho Code 63-3029L (Child Tax Credit) | Idaho State Legislature
- Working Families Tax Cuts - Individuals and workers | Internal Revenue Service
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Start comparingLast updated: September 15, 2026
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