Idaho State Tax Commission

Individual Income Tax Rate Schedule

For years: 2019 • 2018 • 2017 • 2016 • 2015 • 2014 • 2013 • 2012 • 2011

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

Year 2019 (Index formula: 1.541)

Single

At least	Less than	Tax	Rate
1	1,541	.00	plus 1.125% of the amount over	0
1,541	3,081	17.33	plus 3.125% of the amount over	1,541
3,081	4,622	65.47	plus 3.625% of the amount over	3,081
4,622	6,162	121.32	plus 4.625% of the amount over	4,622
6,162	7,703	192.57	plus 5.625% of the amount over	6,162
7,703	11,554	279.22	plus 6.625% of the amount over	7,703
11,554		534.37	plus 6.925% of the amount over	11,554

Married

At least	Less than	Tax	Rate
1	3,082	.00	plus 1.125% of the amount over	0
3,082	6,162	34.66	plus 3.125% of the amount over	3,082
6,162	9,244	130.94	plus 3.625% of the amount over	6,162
9,244	12,324	242.64	plus 4.625% of the amount over	9,244
12,324	15,406	385.14	plus 5.625% of the amount over	12,324
15,406	23,108	558.44	plus 6.625% of the amount over	15,406
23,108		1,068.74	plus 6.925% of the amount over	23,108

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 7, 2019