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  • Individual Income Tax Rate Schedule | Idaho State Tax Commission
    Individual Income Tax Rate Schedule How to Use: Calculate your tax rate based upon your taxable income (the first two columns)
  • Individual Income Tax Basics | Idaho State Tax Commission
    Individual Income Tax Basics This section covers Idaho individual income tax rates, residency, and filing requirements
  • Individual Income | Idaho State Tax Commission
    ISTC informs taxpayers about their obligations so everyone can pay their fair share of taxes, enforces Idaho’s laws to ensure the fairness of the tax system
  • Welcome to Idaho State Tax Commission
    Claim your food tax credit, even if you don’t earn enough to file income taxes April 1, 2026 BOISE, Idaho — April 1, 2026 — Idahoans who don’t make enough money to file an income tax return can get a refund of some of the sales tax they paid on food The 2025 food tax credit is $155 for most Idaho residents, plus $155 for each of their qualifying dependents Residents can receive […]
  • Income Tax for Seniors and Retirees | Idaho State Tax Commission
    Income Tax for Seniors and Retirees Idaho residents must pay tax on their total income, including income earned in another state or country Part-year residents must pay tax on all income they receive while living in Idaho, plus any income they receive from Idaho sources while living outside of Idaho
  • Income Tax | Idaho State Tax Commission
    ISTC informs taxpayers about their obligations so everyone can pay their fair share of taxes, enforces Idaho’s laws to ensure the fairness of the tax system
  • Individual Income Tax Filing and Paying | Idaho State Tax Commission
    You must file individual income tax returns with Idaho if you're any of the following: An Idaho resident A part-year Idaho resident with income from Idaho sources or income earned while an Idaho resident A nonresident of Idaho with income from Idaho sources The only exception is if you make less than a certain amount See Income requirement for filing
  • What’s new for 2025 income tax returns | Idaho State Tax Commission
    Here are some of the highlights Income tax rate decreased The Idaho individual income tax rate decreased from 5 69% to 5 3%, effective January 1, 2025 Food tax credit increased The food tax credit (formerly known as the Grocery Credit) is now $155 per person You also can submit receipts for sales tax paid for food to receive a credit up to
  • Idaho Source Income - State Tax Commission
    ISTC informs taxpayers about their obligations so everyone can pay their fair share of taxes, enforces Idaho’s laws to ensure the fairness of the tax system
  • Income Tax for Partnerships | Idaho State Tax Commission
    Income Tax for Partnerships A partnership must file Idaho Form 65 if either of the following are true: You’re doing business in Idaho You’re a limited-liability company (LLC) treated as a partnership for federal income tax purposes and doing business in Idaho Doing business in Idaho includes, but isn’t limited to, the following activities:





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