Idaho state taxes at a glance
| Individual income tax | Flat-rate income tax |
|---|---|
| Rate structure | A flat 5.3% rate applied above a zero-tax threshold, per the Idaho State Tax Commission’s 2026 withholding materials and Tax Foundation. A 2026 bill to temporarily raise the rate was proposed but was not the enacted rate; verify current figures. |
| Tax agency | Idaho State Tax Commission |
| Main individual return | Form 40 (full-year residents); Form 43 (part-year residents and nonresidents) |
| Local income taxes | No local income taxes. |
| Sales tax | A 6% state rate. Local sales taxes are limited to a few resort cities and districts, so the average combined rate is only slightly above 6%. |
| Property tax | Assessed by counties and levied by local districts. A homeowner’s exemption reduces the taxable value of a primary residence up to a cap; the Commission and counties administer related relief programs. |
| Retirement & Social Security | Idaho does not tax Social Security benefits. Other retirement income may be partly deductible for certain age groups; check Commission guidance. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Idaho State Tax Commission website.
How Idaho income tax works
Idaho taxes income at a single flat rate, listed at 5.3% in the State Tax Commission’s 2025 return instructions and 2026 withholding tables and in Tax Foundation’s 2026 table, after a retroactive cut enacted in 2025 from the prior 5.695%. A 2026 bill (House Bill 589) would have temporarily restored the 5.695% rate for 2026, but the Commission’s published materials still apply 5.3%, so treat the bill as a reminder that Idaho’s rate has changed frequently, and always check the current year’s instructions.
Idaho’s flat tax is not quite flat in effect: the first few thousand dollars of taxable income are taxed at zero (Tax Foundation shows the 5.3% rate beginning above roughly $4,800 for single filers and double that for joint filers). Idaho also starts from federal taxable income, so the federal standard deduction flows through; Tax Foundation lists Idaho among states that include the federal standard deduction in their income starting point. If the federal deduction changes, Idaho’s result changes with it, which is one reason to use standard deduction vs. itemized as a starting point when estimating your bill.
Instead of cutting grocery sales tax directly, Idaho gives residents a food (formerly grocery) tax credit on the income tax return. It is a fixed per-person dollar credit rather than a percentage of the tax you pay, and the Commission’s page describes the current amounts and any extra amount for older residents or those with receipts, so read it before claiming. People who owe no Idaho income tax may still need to file to receive it.
Filing your Idaho return and free options
The Commission’s e-file page lists free filing options for 2025 returns provided you meet each provider’s income or age criteria, along with the standard Form 40 for full-year residents. Idaho’s Taxpayer Access Point (TAP) lets you make payments and check refunds, but the Commission says TAP cannot be used to file individual income tax returns, so you will need approved software, a listed free provider, or a paper Form 40 (a fillable version is available).
To file for free, start from the Commission’s “free filing options” page so your state return is included at no charge; then see our free filing hub for the federal return and VITA for in-person help. If you need more time, see extensions explained and pay any tax you expect to owe by the original due date.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Idaho residents often ask about
- Rate changes: Idaho’s flat rate has been cut and debated repeatedly; use the current instructions, not an old calculator.
- Food credit: a fixed per-person income tax credit that you claim on your return, even if you owe little tax.
- TAP is not for filing: use approved software or a paper return; TAP handles payments and refund status.
- Resort-city sales tax: a few Idaho resort areas add a local sales tax; most of the state is at the 6% state rate.
- Community property: Idaho is a community property state, which can affect how married couples report income if they file separately.
Official Idaho links
- Idaho State Tax Commission
- Idaho: free filing options for individual income tax
- Idaho: food tax credit
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What is the Idaho income tax rate?
A flat 5.3% above a zero-tax threshold in the State Tax Commission’s 2025 instructions and 2026 withholding tables. A 2026 bill that would have temporarily raised the rate was proposed, so confirm the current rate.
Can I file Idaho taxes for free?
The Commission lists free filing options for 2025 returns through its approved providers, subject to their income or age limits. TAP cannot be used to file an individual return.
What is Idaho’s food tax credit?
A per-person credit on the Idaho return that offsets food-related taxes, not a percentage credit. The Commission’s page lists the current amounts.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.