Idaho State Tax Commission

Idaho State Tax Commission

Individual Income Tax Rate Schedule

2013
2012
2011

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

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 April 17, 2013