Idaho State Tax Commission

Idaho State Tax Commission

Individual Income Tax Rate Schedule

For years: 20182017201620152014201320122011

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

Year 2018 (Index formula: 1.504)

Single

At least Less than Tax Rate  
1 1,504 .00 plus 1.125% of the amount over 0
1,504 3,008 16.92 plus 3.125% of the amount over 1,504
3,008 4,511 63.91 plus 3.625% of the amount over 3,008
4,511 6,015 118.42 plus 4.625% of the amount over 4,511
6,015 7,519 187.97 plus 5.625% of the amount over 6,015
7,519 11,279 272.56 plus 6.625% of the amount over 7,519
11,279 521.63 plus 6.925% of the amount over 11,279

Married

At least Less than Tax Rate  
1 3,008 .00 plus 1.125% of the amount over 0
3,008 6,016 33.84 plus 3.125% of the amount over 3,008
6,016 9,022 127.82 plus 3.625% of the amount over 6,016
9,022 12,030 236.84 plus 4.625% of the amount over 9,022
12,030 15,038 375.94 plus 5.625% of the amount over 12,030
15,038 22,558 545.12 plus 6.625% of the amount over 15,038
22,558 1,043.26 plus 6.925% of the amount over 22,558

Year 2017 (Index formula: 1.472)

Single

At least Less than Tax Rate  
1 1,472 .00 plus 1.6% of the amount over 0
1,472 2,945 23.56 plus 3.6% of the amount over 1,472
2,945 4,417 76.57 plus 4.1% of the amount over 2,945
4,417 5,890 136.94 plus 5.1% of the amount over 4,417
5,890 7,362 212.03 plus 6.1% of the amount over 5,890
7,362 11,043 301.85 plus 7.1% of the amount over 7,362
11,043 563.21 plus 7.4% of the amount over 11,043

Married

At least Less than Tax Rate  
1 2,944 .00 plus 1.6% of the amount over 0
2,944 5,890 47.12 plus 3.6% of the amount over 2,944
5,890 8,834 153.14 plus 4.1% of the amount over 5,890
8,834 11,780 273.88 plus 5.1% of the amount over 8,834
11,780 14,724 424.06 plus 6.1% of the amount over 11,780
14,724 22,086 603.70 plus 7.1% of the amount over 14,724
22,086 1,126.42 plus 7.4% of the amount over 22,086

Year 2016 (Index formula: 1.454)

Single

At least Less than Tax Rate  
1 1,454 .00 plus 1.6% of the amount over 0
1,454 2,908 23.26 plus 3.6% of the amount over 1,454
2,908 4,362 75.60 plus 4.1% of the amount over 2,908
4,362 5,816 135.21 plus 5.1% of the amount over 4,362
5,816 7,270 209.36 plus 6.1% of the amount over 5,816
7,270 10,905 298.05 plus 7.1% of the amount over 7,270
10,905 556.14 plus 7.4% of the amount over 10,905

Married

At least Less than Tax Rate  
1 2,908 .00 plus 1.6% of the amount over 0
2,908 5,816 46.52 plus 3.6% of the amount over 2,908
5,816 8,724 151.20 plus 4.1% of the amount over 5,816
8,724 11,632 270.42 plus 5.1% of the amount over 8,724
11,632 14,540 418.72 plus 6.1% of the amount over 11,632
14,540 21,810 596.10 plus 7.1% of the amount over 14,540
21,810 1,112.28 plus 7.4% of the amount over 21,810

Year 2015 (Index formula: 1.452)

Single

At least Less than Tax Rate  
1 1,452 .00 plus 1.6% of the amount over 0
1,452 2,904 23.23 plus 3.6% of the amount over 1,452
2,904 4,356 75.50 plus 4.1% of the amount over 2,904
4,356 5,808 135.03 plus 5.1% of the amount over 4,356
5,808 7,260 209.08 plus 6.1% of the amount over 5,808
7,260 10,890 297.65 plus 7.1% of the amount over 7,260
10,890 555.38 plus 7.4% of the amount over 10,890

Married

At least Less than Tax Rate  
1 2,904 .00 plus 1.6% of the amount over 0
2,904 5,808 46.46 plus 3.6% of the amount over 2,904
5,808 8,712 151.00 plus 4.1% of the amount over 5,808
8,712 11,616 270.06 plus 5.1% of the amount over 8,712
11,616 14,520 418.16 plus 6.1% of the amount over 11,616
14,520 21,780 595.30 plus 7.1% of the amount over 14,520
21,780 1,110.76 plus 7.4% of the amount over 21,780

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

Last updated May 29, 2018

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.