Idaho income tax rate schedule
The Idaho State Tax Commission's own income tax bracket tables for Single and Married filing status, tax years 2012-2025, showing the state's move from a seven-bracket schedule to a two-bracket flat rate with a zero-percent floor.
Publisher
- Organization
- Idaho State Tax Commission
- Publisher’s dataset
- Individual Income Tax Rate Schedule
- File or API used
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Retrieval script
scripts/fetch-idaho-tax-income-rates.py- Methodology
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
Coverage
- Geography
- Idaho (statewide; the schedule does not vary by locality)
- Time coverage
- 2012-2025
- Update frequency
- Annual, after each legislative session that changes the rate; the Commission adds each new tax year's tables to this same page.
- Published
- December 29, 2025
- Retrieved
- September 9, 2026
- License of the records
- Public domain. State of Idaho government work.
- Rows
- 28 observations, 156 records, 2012-2025
Measures
| Measure | What it measures | Unit |
|---|---|---|
| Top individual income tax rate | The highest marginal bracket's rate for the tax year (Single and Married share one top rate). | percent |
| Number of individual income tax brackets | Number of brackets in the Single filing status schedule for the tax year, including the 0.0% bracket in years that have one. | count |
Records
One row per income bracket, per filing status, per tax year, from the Commission's own rate-schedule tables.
taxYear: Tax year the schedule applies to, as labeled on the page ("Year 2025").filingStatus: "Single" or "Married", the page's own table labels.bracketFloor: Dollar amount at which this bracket begins ("At least"), in whole dollars.bracketCeiling: Dollar amount at which this bracket ends, as printed (see caveats for the 'Less than' vs 'No more than' convention); null for the open-ended top bracket.rate: Marginal tax rate for income in this bracket, in percent, as printed.
Caveats
- Brackets for tax years 2012-2022 were indexed for inflation annually; floor and ceiling amounts changed yearly even when statutory rates did not.
- The top bracket's rate applies only to income above its floor: these are marginal rates, not effective rates, and exclude credits and deductions.
- Tax years 2023-2025 pair a flat rate with a 0.0% bracket below a floor (2025: 5.3% above $4,812 single / $9,623 married).
- Bracket ceilings follow each year's own convention: 2012-2022 print an exclusive upper bound, 2023-2025 an inclusive one, one dollar apart from the next floor.
- Filing-status labels are 'Single' and 'Married' exactly as printed; there is no 'married filing jointly' or separate 'filing separately' schedule.
Pages built on this dataset
How to cite
Understand Idaho, “Individual Income Tax Rate Schedule”, compiled from Idaho State Tax Commission, Individual Income Tax Rate Schedule. Retrieved September 9, 2026. https://understandidaho.com/data/idaho-tax-income-rates/.
Cite Idaho State Tax Commission directly for the figures themselves.
This page was last updated .