Idaho income tax rate
5.3%
Top individual income tax rate in Idaho, 2025
−0.400 pts since 2024 (5.695%); −1.620 pts since 2020 (6.925%); −2.100 pts since 2015 (7.400%)
Source: Idaho State Tax Commission, Individual Income Tax Rate Schedule. Data period 2025. Published . Newest release as of ; the next was due by March 2026 and had not appeared.
The highest marginal bracket's rate for the tax year (Single and Married share one top rate).
Comparison
Among 49 states and the District of Columbia, Idaho ranked 18th highest in 2024 on top marginal individual income tax rate from the Federation of Tax Administrators. California was highest at 13.3% and Wyoming lowest at 0.0%. The headline figure above is in 2025; this ranking is in 2024.
Historical data
Source: Idaho Tax Commission, Individual Income Tax Rate Schedule.
Other states and the United States:Source: Federation of Tax Administrators, State Individual and Corporate Income Tax Rates.
Data table (14 rows)
| Period | Idaho (percent) |
|---|---|
| 2012 | 7.400% |
| 2013 | 7.400% |
| 2014 | 7.400% |
| 2015 | 7.400% |
| 2016 | 7.400% |
| 2017 | 7.400% |
| 2018 | 6.925% |
| 2019 | 6.925% |
| 2020 | 6.925% |
| 2021 | 6.500% |
| 2022 | 6.000% |
| 2023 | 5.800% |
| 2024 | 5.695% |
| 2025 | 5.300% |
Compared with other states
Every state is compared on top marginal individual income tax rate from the Federation of Tax Administrators: The highest marginal individual income tax rate a state charges, or zero where the state's own table states it has no individual income tax of this kind. The headline figure above is in 2025; this comparison is in 2024.
Percent
Source: Federation of Tax Administrators, State Individual and Corporate Income Tax Rates.
Data table (50 rows)
| State | 2024 |
|---|---|
| 1. California | 13.30% |
| 2. Hawaii | 11.00% |
| 3. New York | 10.90% |
| 4. District of Columbia | 10.75% |
| 5. New Jersey | 10.75% |
| 6. Oregon | 9.90% |
| 7. Minnesota | 9.85% |
| 8. Vermont | 8.75% |
| 9. Wisconsin | 7.65% |
| 10. Maine | 7.15% |
| 11. Connecticut | 6.60% |
| 12. Delaware | 6.60% |
| 13. South Carolina | 6.40% |
| 14. Rhode Island | 5.99% |
| 15. Montana | 5.90% |
| 16. New Mexico | 5.90% |
| 17. Nebraska | 5.84% |
| 18. Idaho | 5.80% |
| 19. Maryland | 5.75% |
| 20. Virginia | 5.75% |
| 21. Iowa | 5.70% |
| 22. Kansas | 5.70% |
| 23. Georgia | 5.50% |
| 24. West Virginia | 5.12% |
| 25. Alabama | 5.00% |
| 26. Massachusetts | 5.00% |
| 27. Illinois | 4.95% |
| 28. Missouri | 4.80% |
| 29. Utah | 4.80% |
| 30. Oklahoma | 4.75% |
| 31. Arkansas | 4.70% |
| 32. Mississippi | 4.70% |
| 33. North Carolina | 4.50% |
| 34. Colorado | 4.40% |
| 35. Louisiana | 4.25% |
| 36. Michigan | 4.25% |
| 37. Kentucky | 4.00% |
| 38. Ohio | 3.50% |
| 39. Pennsylvania | 3.07% |
| 40. Indiana | 3.05% |
| 41. Arizona | 2.50% |
| 42. North Dakota | 2.50% |
| 43. Alaska | 0.00% |
| 44. Florida | 0.00% |
| 45. Nevada | 0.00% |
| 46. South Dakota | 0.00% |
| 47. Tennessee | 0.00% |
| 48. Texas | 0.00% |
| 49. Washington | 0.00% |
| 50. Wyoming | 0.00% |
Number of tax brackets
2 in 2025. Number of brackets in the Single filing status schedule for the tax year, including the 0.0% bracket in years that have one.
Source: Idaho Tax Commission, Individual Income Tax Rate Schedule.
Data table (14 rows)
| Period | Number of individual income tax brackets (count) |
|---|---|
| 2012 | 7 |
| 2013 | 7 |
| 2014 | 7 |
| 2015 | 7 |
| 2016 | 7 |
| 2017 | 7 |
| 2018 | 7 |
| 2019 | 7 |
| 2020 | 7 |
| 2021 | 5 |
| 2022 | 4 |
| 2023 | 2 |
| 2024 | 2 |
| 2025 | 2 |
Corporate income tax rate
5.3% in 2025. The flat corporate income tax rate on Idaho taxable income for the tax year.
Data table (25 rows)
| Period | Corporate income tax rate (percent) |
|---|---|
| 2001 | 7.600% |
| 2002 | 7.600% |
| 2003 | 7.600% |
| 2004 | 7.600% |
| 2005 | 7.600% |
| 2006 | 7.600% |
| 2007 | 7.600% |
| 2008 | 7.600% |
| 2009 | 7.600% |
| 2010 | 7.600% |
| 2011 | 7.600% |
| 2012 | 7.400% |
| 2013 | 7.400% |
| 2014 | 7.400% |
| 2015 | 7.400% |
| 2016 | 7.400% |
| 2017 | 7.400% |
| 2018 | 6.925% |
| 2019 | 6.925% |
| 2020 | 6.925% |
| 2021 | 6.500% |
| 2022 | 6.000% |
| 2023 | 5.800% |
| 2024 | 5.695% |
| 2025 | 5.300% |
Brackets for the newest tax year
One row per income bracket, per filing status, per tax year, from the Commission's own rate-schedule tables.
Data table (4 rows)
| Filing status | From | Up to | Rate (percent) |
|---|---|---|---|
| Married | 1 | 9,622 | 0 |
| Married | 9,623 | n/a | 5.3 |
| Single | 1 | 4,811 | 0 |
| Single | 4,812 | n/a | 5.3 |
Source: Idaho Tax Commission, Individual Income Tax Rate Schedule.
Source
- Organization
- Idaho State Tax Commission
- Dataset
- Individual Income Tax Rate Schedule
- 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
- Newest release as of
- ; the next was due by March 2026 and had not appeared
- Original file
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Methodology
- https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- License
- Public domain. State of Idaho government work.
- Our copy
- Individual Income Tax Rate Schedule
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.
Where sources disagree
- Top individual income tax rate, Idaho, 2024: the Federation of Tax Administrators' state individual income tax rate table publishes 5.8%. This dataset's own rate schedule gives Idaho's top individual income tax rate for tax year 2024 as 5.695 percent, the rate the year's legislative session set. The Federation of Tax Administrators' compiled comparison of every state's rates, published later (dated as of January 1, 2025), still shows 5.8 percent, the rate that had been in effect before that session's change. Both are kept: the Commission's own schedule is the more current figure for Idaho, and the Federation's table is the only public comparison across every state.
State comparison:
- Organization
- Federation of Tax Administrators
- Dataset
- State Individual and Corporate Income Tax Rates
- Geography
- Every state and the District of Columbia
- Time coverage
- 2024
- Update frequency
- Annual; the individual table is published under a year-stamped URL and the corporate table is republished in place.
- Published
- Newest release as of
- ; the next was due by April 2026 and had not appeared
- Original file
- https://taxadmin.org/2024-state-income-tax-rates/
- Methodology
- https://taxadmin.org/2024-state-income-tax-rates/
- License
- Compiled by the Federation of Tax Administrators from various sources; publicly published.
- Our copy
- State Individual and Corporate Income Tax Rates
Caveats
- The individual rate is the Federation of Tax Administrators' compiled table of state individual income tax rates (taxadmin.org/2024-state-income-tax-rates); the corporate rate is its separate compiled table of state corporate income tax rates (taxadmin.org/state-corporate-income-tax-rates). Both are the top marginal rate a state charges; states shown here at zero are the ones whose own table states they have no such tax.
- New Hampshire has no observation in this dataset: its only individual-level tax reaches interest and dividend income, not a general top marginal rate comparable to the other states'.
Corporate income tax rate:
- Organization
- Idaho State Tax Commission
- Dataset
- Business Income Tax Rates
- Geography
- Idaho (statewide; the rate does not vary by locality)
- Time coverage
- 2001-2025
- Update frequency
- Annual, after each legislative session that changes the rate; the Commission adds each new tax year's rate to this same page.
- Published
- Newest release as of
- ; the next was due by March 2026 and had not appeared
- Original file
- https://tax.idaho.gov/taxes/income-tax/business-income/online-guide/#BITRates
- Methodology
- https://tax.idaho.gov/taxes/income-tax/business-income/online-guide/#BITRates
- License
- Public domain. State of Idaho government work.
- Our copy
- Business Income Tax Rates
Caveats
- Idaho's corporate income tax is a single flat rate on Idaho taxable income; there are no brackets.
- The corporation franchise tax carries the same rate as the corporate income tax; a corporation owes one or the other, never both.
- The Commission's own table states one rate across each of three multi-year spans (2018 through 2020, 2012 through 2017, and 2001 through 2011); this dataset stores that rate for every year in the span, since the Commission's table says the rate held constant across it.
Cite as Understand Idaho, “Idaho income tax rate”, https://understandidaho.com/government/income-tax-rate/; cite the publisher above for the figures. See the data catalog.
This page was last updated .