Idaho State Income Tax in 2025: A Guide

Idaho’s straightforward flat tax rate of 5.695% offers taxpayers a simple structure. Everyone who pays state income tax in the Gem State pays the same rate regardless of income level. This streamlines the tax filing process for everyone who earns income in Idaho. 

Here’s what you need to know to successfully navigate Idaho’s state income tax system in the 2024 tax year (the taxes you pay in 2025). 

*Note you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.

Who has to file Idaho state income tax?

You’ll need to file an Idaho state income tax return if you’re an Idaho resident, a part-year resident with Idaho-sourced income or income earned while living there, or a nonresident who earned income from Idaho sources. 

Idaho’s filing requirements depend on your gross income (the total amount of income you receive from all sources before any taxes or other deductions are taken out). The threshold varies based on your residency and filing status. Let’s explore the specific income filing thresholds to determine if you need to file.

Idaho’s taxable income filing requirements

Idaho’s income filing requirements are reflected in the table below. If you meet these thresholds,  you must file a state income tax return.

Filing Status	Age as of Dec. 31, 2024	Gross income for 2024 is at least
Single	Under 65	$14,600
	65 or older	$16,550
Married filing separately	Any age	$5
Married filing jointly	Both under 65	$29,200
	One 65 or older	$30,750
	Both 65 or older	$32,300
Head of household	Under 65	$21,900
	65 or older	$23,850
Qualifying surviving spouse	Under 65	$29,200
	65 or older	$30,750

Source: Idaho State Tax Commission

How Idaho residency impacts tax filing

Idaho breaks potential taxpayers down into three distinct types: residents, part-year residents, and nonresidents. The following chart explores each type of Idaho taxpayers’ tax liability. 

Residency status	Definition	How Idaho taxes income
Resident	You kept an Idaho home for the entire tax year and spent more than 270 days there or are domiciled in the state for the whole tax year.	Idaho taxes all income, including that from sources outside Idaho. You may be entitled to credit for taxes paid to other states if those states tax some or all of the same income.
Part-year resident	You are a resident of Idaho and changed your domicile to or from Idaho during the tax year. OR You are a resident of Idaho and lived in Idaho for more than one day during the tax year.	Idaho taxes all income you receive while living there, as well as income you receive from Idaho sources when you don’t live there. Your gross income must exceed $2,500 combined from all sources when a resident and Idaho sources when not a resident.
Nonresident	You are not a resident or part-year resident of Idaho.	Idaho only taxes income from Idaho sources. Nonresidents must file a return if their total gross income from Idaho sources exceeds $2,500.

Source: Idaho State Tax Commission 

Knowing your residency status is critical to understanding your tax obligations. However, there are other considerations to keep in mind.

Other income tax considerations in Idaho

Idaho’s tax laws include specific rules for various income sources. Below, you’ll find a quick breakdown of how the state taxes these specific income sources: 

Retirement and pension income tax

Idaho taxes pensions but allows some deductions if you are at least 65 (or at least 62 if disabled), filing jointly with your spouse if you are married, and if your pension (administered under the Public Employee Retirement System of Idaho (PERSI) is from one of the following:

• Firefighters Retirement Fund (FRF)
• Retired police officer of an Idaho city
• Policeman’s retirement fund for retired police officers of an Idaho city

The state has exemptions for Railroad Retirement Board pay and Canadian Social Security benefits (OAS, QPP, and CPP).  

Investment income tax

Idaho taxes capital gains as individual income. 

Social Security income tax

Social Security benefits aren’t taxable in Idaho. 

Military income tax

Generally,military income an Idaho resident stationed in Idaho earns is subject to Idaho income tax.  However, active-duty military income that an Idaho resident earns outside Idaho isn’t subject to Idaho income tax. Other scenarios (and their tax implications) include: 

• If your military home of record is a state other than Idaho but you’re stationed in Idaho, you’re considered a “military nonresident.” While your active-duty military income remains exempt from Idaho state tax as a military nonresident, all other Idaho-source income (for example, a part-time job) is subject to Idaho income tax.  
• If you are an enlisted member or warrant officer, you don’t owe tax on military pay received for any month you served in a combat zone.

Common Idaho state tax deductions and credits

In addition to specific income tax considerations, Idaho offers several state tax deductions and credits to taxpayers. The following chart outlines some popular ways to reduce your tax liability in the Gem State: 

Tax Credit	Description	Amount
Idaho Grocery Credit	Offsets sales tax paid on groceries throughout the year.	$120 per person for most Idaho residents.
Donation to Educational Charities	Tax credit for donations to qualifying educational charities.	Up to $500 per taxpayer ($1,000 for married filers).
Donations to Youth and Rehabilitation Charities	Credit for contributions to youth and rehabilitation charities.	Up to $100 per taxpayer ($200 for married filers).
IDeal Idaho College Savings Program	Deduction for contributions to an IDeal account for college savings.	Up to $6,000 per year for single filers; $12,000 for married filers.
First-time Homebuyers Program and Deduction	Deduct contributions and interest from adjusted gross income for eligible first-time homebuyers.	Up to $15,000 for single filers; $30,000 for married filers.
Idaho Medical Savings Account	Deduction for contributions to a state medical savings account (MSA), plus deductible interest earned on the account.	Up to $10,000 per year for single filers; $20,000 for married filers.

These credits and deductions can help reduce your Idaho taxable income or provide direct savings when filing your return. For a more comprehensive list, review Idaho’s popular credits and deductions. 

How to file Idaho state income tax

With its flat tax rate, Idaho makes filing your state income taxes relatively simple. However, understanding residency status, available deductions, and tax credits can be complex. You don’t have to worry, though. Whether you want to do your taxes yourself or get professional help, TurboTax’s expert guidance can help with every step. 

We’ll help you file your ID state tax return and find deductions and credits you qualify for. We can help you maximize your Idaho state income tax refund. Whether you are a resident, nonresident, or live in Idaho part time, our platform simplifies filing your taxes.  

Need extra help from Idaho tax experts near you? Connect with a TurboTax professional for expert tax advice. We can even file for you.