2026 Tax Tables

Idaho Payroll Withholding Calculator (2026)

Idaho levies a flat 5.3% individual income tax. The withholding formula applies that rate only to wages above a tax-free threshold that embeds the standard deduction — $15,000 per year for single and head-of-household employees and $30,000 for married employees. Idaho’s ID W-4 also lets employees claim child tax credit allowances worth $3,868 each, which reduce wages before the rate is applied. Idaho has no local income tax.

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State Tax Rate

5.3% flat

State W-4 Form

Idaho ID W-4

Tax Year

2026

Key Facts

  • Flat 5.3% individual income tax rate (HB 521, 2024), in effect for 2026
  • Tax-free threshold: $15,000 single / head of household, $30,000 married (embeds the standard deduction)
  • Child tax credit allowances reduce wages by $3,868 each (ID W-4)
  • Idaho has no local income tax

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Idaho Withholding — Frequently Asked Questions

What is the Idaho income tax rate for 2026?

Idaho uses a flat 5.3% individual income tax rate, applied to wages above a tax-free threshold.

How much can an Idaho employee earn before withholding starts?

Withholding begins above $15,000 of annual wages for single and head-of-household employees and $30,000 for married employees. These thresholds embed the standard deduction.

What are Idaho child tax credit allowances?

On the Idaho ID W-4, employees can claim child tax credit allowances worth $3,868 each. Each allowance reduces the wages subject to withholding.

Does Idaho have local income taxes?

No. Idaho does not impose city or county income taxes on wages.