My current location: , | Change location

Idaho Personal Income Tax Laws


Explanation of Chart and More Information on Personal Income Tax Laws

Code Section63-3001, et seq.
Who is Required to FileResident individuals, estates and trusts with taxable income and nonresident or part-year resident individuals, estates and trusts from Idaho sources; Partnerships are not taxable
RateFirst $1,000, 1.6%; Next $1,000, 3.6%; Next $1,000, 4.1%; Next $1,000, 5.1%; Next $1,000, 6.1%; Next $2,500, 7.1%; Next $12,500, 7.4%; Over $20,000, 7.8%; plus $10 excise tax
Federal Income Tax DeductibleNo
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

Research the Law:

Related Resources for Personal Income Tax Laws: