Idaho State Taxes
Published:

The individual income tax in Idaho is imposed at the following rates:
- 1.6% on taxable income of $1,272 or less
- 3.6% on taxable income between $1,273 and $2,544
- 4.1% on taxable income between $2,545 and $3,816
- 5.1% on taxable income between $3,817 and $5,088
- 6.1% on taxable income between $5,089 and $6,360
- 7.1% on taxable income between $6,361 and $9,540
- 7.4% on taxable income between $9,541 and $25,441
- 7.8% on taxable income of $25,442 or more
The corporation income tax rate is 7.6%, with a minimum tax of $20.
The sales and use tax rate is 6%.
Idaho State Tax Forms
Form 40 (Idaho Individual Income Tax Return)
Form 43 (Idaho Part-Year Resident & Nonresident Income Tax Return)
Form 51 (Estimated Payment of Idaho Individual Income Tax)
Form 41 (Idaho Corporation Income Tax Return)
Idaho State Tax Resources
Idaho State Tax Commission: tax.idaho.gov
Search for Idaho state tax forms: tax.idaho.gov/s-results-form
Idaho ‘Tax Rates and Interest Rates’ table: tax.idaho.gov/i-1040.cfm
Idaho Online Services (E-file) for Individuals & Businesses: tax.idaho.gov/i-1020
Idaho ‘Electronic Payment Options’ for state tax: tax.idaho.gov/i-1042
Check the status of your Idaho state tax refund online: www.accessidaho.org/secure/istc/refund/status