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Idaho Personal Income Tax Laws

Not all states collect an annual personal income tax, but most do. For the most part, this tax is collected with an annual deadline the same time federal taxes are due (typically April 15). The term "taxable income" refers to all salaries, wages, lottery winnings, profits from stocks, and other types of income that you must claim on your tax returns. Certain sources of income such as child support, welfare, and a certain limit of retirement funds are not taxable.

Most states have a progressive tax structure (instead of a "flat" tax) that taxes higher income amounts at a higher rate. Tax revenue pays for public education, highway maintenance, emergency preparedness, state police, and other shared public resources.

Personal Income Taxes in Idaho: Overview

Idaho imposes a set amount in addition to a percentage of income within a given bracket. For instance, income up to $1,428 is taxed at 1.6 percent (with no extra tax), while income between $1,429 and $2,857 incurs a tax of $22.86 and 3.6 of the amount (as of 2015).

A breakdown of personal income tax rates in Idaho and other relevant information is listed in the following chart. See FindLaw's Tax Law section for more articles.

Code Section 63-3001, et seq.
Who is Required to File Resident individuals, estates and trusts with taxable income and nonresident or part-year resident individuals, estates and trusts from Idaho sources; Partnerships are not taxable
Rate (Tax Brackets)

Tax rates based on taxable income for an individual (double the income limits for married couples filing jointly), current as of tax year 2014:

  • Between $1 and $1,428: 1.6%
  • Between $1,429 and $2,857: $22.86 + 3.6%
  • Between $2,858 and $4,286: $74.30 + 4.1%
  • Between $4,287 and $5,715: $132.89 + 5.1%
  • Between $5,716 and $7,144: $205.77 + 6.1%
  • Between $7,145 and $10,717: $292.94 + 7.1%
  • Over $10,718: $546.59 + 7.4% on the amount over
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws are constantly changing, particularly those affecting tax rates and exemptions. While we strive to ensure the accuracy of these pages, you may also want to contact an Idaho tax attorney or conduct your own legal research to verify the state law(s) you are researching.

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Idaho Personal Income Tax Laws: Related Resources

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