Start with federal adjusted gross income, make Idaho additions and subtractions, and take the federal standard deduction (or itemize). The first $4,811 of taxable income ($9,622 for joint filers and heads of household) is taxed at 0%. Everything above that is taxed at 5.3%.
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State taxes
Idaho income tax, sales tax and the food tax credit
By J&H Digital Services LLCChecked Oct 23, 20269 sources
In short
Idaho taxes income at a flat 5.3% after a small zero bracket and the federal standard deduction. Sales tax is 6% statewide, groceries included, and residents get a $155 per person food tax credit to offset it. Social Security is not taxed.
- Income tax
- 5.3%flat (2025 and 2026)
- Sales tax
- 6%statewide; no extra local sales tax in Ada or Canyon County
- Food tax credit
- $155per person per year
- First return
- Part-year resident, Form 43, due April 15
What are Idaho's state taxes?
5.3%Flat income tax rate
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Since Jan 1, 2025 (was 5.695%) · Idaho State Tax Commission$4,811 / $9,622Taxable income taxed at 0% (single / married filing jointly)
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2025 tax year · Idaho State Tax Commission$15,750 / $31,500Standard deduction, single / married filing jointly
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2025 returns; Idaho follows the federal amount ($16,100 / $32,200 for 2026) · Idaho 2025 income tax instructions6%State sales and use tax
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Applies to groceries too · Idaho State Tax Commission$155Food tax credit per person
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Up to $250 per person with food receipts · Idaho State Tax CommissionEstimate your Idaho income tax
Estimated Idaho income tax$2,6182.6% of income · before the food tax credit: $3,083 · food tax credit: −$465
A simple 2026 estimate: flat 5.3% on income above the standard deduction and Idaho's zero bracket, minus the $155 per-person food tax credit. Real returns have more adjustments.
What else do people ask about Idaho taxes?
We found no new rate change for 2026. House Bill 40 (2025) set the rate at 5.3% starting with 2025. In February 2026, House Bill 559 adopted most 2025 federal tax changes, including the larger standard deduction, the extra senior deduction and deductions for tips, overtime and car loan interest, back to Jan 1, 2025.
It offsets the sales tax you pay on groceries. It is $155 per person (you, your spouse and qualifying dependents), or the actual sales tax you paid on food up to $250 per person if you send receipts. Claim it on Form 40 (full-year residents) or Form 43 (part-year). If you do not have to file, you can still claim it; the Tax Commission's worksheet tells you whether to use Form 24, 40 or 43. Nonresidents do not qualify.
File Form 43 as a part-year resident. Report all income you received while living in Idaho plus any Idaho-source income from before you moved. Count the full months you lived here; more than 15 days counts as a month. The food credit is prorated at $12.92 per month, and as a part-year resident you can use it against tax but not get the excess refunded. You must file if your gross income was over $2,500.
Taxable Social Security and Railroad Retirement benefits are subtracted on Form 39R, so they are not taxed. IRAs, 401(k)s and most pensions are taxed. A retirement benefits deduction covers some pensions: military retirement, older federal CSRS and Foreign Service pensions, and certain Idaho police and firefighter pensions. Most need age 65, or 62 and disabled. For 2025 the maximum was $48,216 single and $72,324 joint, minus any Social Security received.
Not in the Treasure Valley. About two dozen resort cities, such as Ketchum, Sun Valley, McCall, Sandpoint and Driggs, add their own sales tax. Hotel stays in Boise and Nampa carry an extra auditorium district lodging tax.
Vehicles are covered by registration fees when you title and plate your car with your county; see our vehicle guide. Homes are taxed by county, with a for your primary home; see our property tax guide.
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Sources (9) · Checked Oct 23, 2026
- Idaho State Tax Commission: Individual income tax rate schedule
- Idaho State Tax Commission: What's new for 2025 income tax returns
- Idaho State Tax Commission: 2025 individual income tax instructions
- Idaho State Tax Commission: Form 39R (2025)
- Idaho State Tax Commission: Food tax credit
- Idaho State Tax Commission: Local sales tax
- Idaho State Tax Commission: Auditorium district taxes
- Idaho Capital Sun: Governor signs bill adopting federal tax changes (Feb 2026)
- Tax Foundation: State income tax rates 2026
Fees, rules and providers change. Confirm with the official source before you go.
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