Idaho Income Tax Guide for 2026
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 $16,100 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) | $16,100 |
| Standard Deduction (Married Filing Jointly) | $32,200 |
Additional Information
- Flat 5.3% rate (Idaho Code 63-3024, as amended by HB 40 in 2025), unchanged for 2026
- Uses federal standard deduction amounts (HB 559, 2026, conforms Idaho to the federal One Big Beautiful Bill Act including the larger standard deduction)
- The $205 Idaho child tax credit expired for tax years beginning on or after January 1, 2026 (Idaho Code 63-3029L)
Charts
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Sources
The 2026 figures for Idaho on this page were compiled from the following official government publications:
- Idaho Code 63-3024 (Individuals' Tax and Tax on Estates and Trusts) | Idaho State Legislature
- Idaho Code 63-3029L (Child Tax Credit) | Idaho State Legislature
- Withholding tables updated for 2026 | Idaho State Tax Commission
- Update on filing 2025 Idaho income taxes now that conformity is law | Idaho State Tax Commission
- House Bill 559 (2026) | Idaho State Legislature
- Individual Income Tax Rate Schedule | Idaho State Tax Commission
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill | Internal Revenue Service
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Start comparingLast updated: September 15, 2026
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