Idaho State Tax Commission

Idaho State Tax Commission

Individual Income Tax Rate Schedule

Calculate your tax rate based upon your taxable income (the first two columns).

Year 2014 (Index formula: 1.429)

Single

At least Less than Tax Rate  
1 1,429 .00 plus 1.6% of the amount over 0
1,429 2,858 22.86 plus 3.6% of the amount over 1,429
2,858 4,287 74.30 plus 4.1% of the amount over 2,858
4,287 5,716 132.89 plus 5.1% of the amount over 4,287
5,716 7,145 205.77 plus 6.1% of the amount over 5,716
7,145 10,718 292.94 plus 7.1% of the amount over 7,145
10,718 546.59 plus 7.4% of the amount over 10,718

Married

At least Less than Tax Rate  
1 2,858 .00 plus 1.6% of the amount over 0
2,858 5,716 45.72 plus 3.6% of the amount over 2,858
5,716 8,574 148.60 plus 4.1% of the amount over 5,716
8,574 11,432 265.78 plus 5.1% of the amount over 8,574
11,432 14,290 411.54 plus 6.1% of the amount over 11,432
14,290 21,436 585.88 plus 7.1% of the amount over 14,290
21,436 1,093.18 plus 7.4% of the amount over 21,436

Year 2013 (Index formula: 1.409)

Single

At least Less than Tax Rate  
1 1,409 .00 plus 1.6% of the amount over 0
1,409 2,818 22.54 plus 3.6% of the amount over 1,409
2,818 4,227 73,26 plus 4.1% of the amount over 2,818
4,227 5,636 131.03 plus 5.1% of the amount over 4,227
5,636 7,045 202.89 plus 6.1% of the amount over 5,636
7,045 10,568 288.84 plus 7.1% of the amount over 7,045
10,568 538.94 plus 7.4% of the amount over 10,568

Married

At least Less than Tax Rate  
1 2,818 .00 plus 1.6% of the amount over 0
2,818 5,636 45,08 plus 3.6% of the amount over 2,818
5,636 8,454 146.52 plus 4.1% of the amount over 5,636
8,454 11,272 262.06 plus 5.1% of the amount over 8,454
11,272 14,090 405.78 plus 6.1% of the amount over 11,272
14,090 21,136 577.68 plus 7.1% of the amount over 14,090
21,136 1,077.88 plus 7.4% of the amount over 21,136

Year 2012 (Index formula: 1.380)

Single

At least Less than Tax Rate  
1 1,380 .00 plus 1.6% of the amount over 0
1,380 2,760 22.08 plus 3.6% of the amount over 1,380
2,760 4,140 71.76 plus 4.1% of the amount over 2,760
4,140 5,520 128.34 plus 5.1% of the amount over 4,140
5,520 6,900 198.72 plus 6.1% of the amount over 5,520
6,900 10,350 282.90 plus 7.1% of the amount over 6,900
10,350 527.85 plus 7.4% of the amount over 10,350

Married

At least Less than Tax Rate  
1 2,760 .00 plus 1.6% of the amount over 0
2,760 5,520 44.16 plus 3.6% of the amount over 2,760
5,520 8,280 143.52 plus 4.1% of the amount over 5,520
8,280 11,040 256.68 plus 5.1% of the amount over 8,280
11,040 13,800 397.44 plus 6.1% of the amount over 11,040
13,800 20,700 565.80 plus 7.1% of the amount over 13,800
20,700 1,055.70 plus 7.4% of the amount over 20,700

Year 2011 (Index formula: 1.338)

Single

At least Less than Tax Rate  
1 1,338 .00 plus 1.6% of the amount over 0
1,338 2,676 21.41 plus 3.6% of the amount over 1,338
2,676 4,014 69.58 plus 4.1% of the amount over 2,676
4,014 5,352 124.44 plus 5.1% of the amount over 4,014
5,352 6,690 192.68 plus 6.1% of the amount over 5,352
6,690 10,035 274.30 plus 7.1% of the amount over 6,690
10,035 26,760 511.80 plus 7.4% of the amount over 10,035
26,760   1,749.45 plus 7.8% of the amount over 26,760

Married

At least Less than Tax Rate  
1 2,676 .00 plus 1.6% of the amount over 0
2,676 5,352 42.82 plus 3.6% of the amount over 2,676
5,352 8,028 139.16 plus 4.1% of the amount over 5,352
8,028 10,704 248.88 plus 5.1% of the amount over 8,028
10,704 13,380 385.36 plus 6.1% of the amount over 10,704
13,380 20,070 548.60 plus 7.1% of the amount over 13,380
20,070 53,520 1,023.60 plus 7.4% of the amount over 20,070
53,520   3,498.90 plus 7.8% of the amount over 53,520

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Last updated July 9, 2014

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