Idaho Payroll · Flat 5.3% · Form ID W-4 · IRS Publication 15-T
Idaho Paycheck Calculator 2025
Estimate your Idaho take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and the flat 5.3% Idaho income tax using the Idaho State Tax Commission percentage computation method. Idaho withholds only on wages above a filing-status standard-deduction band, after any Form ID W-4 child tax credit allowances. Uses 2025 IRS Publication 15-T and the Idaho withholding tables in effect for 2025.
Pay Details
Idaho reads the same filing status from your Form ID W-4. Head of household uses the single standard-deduction band for Idaho.
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional federal withholding per paycheck
Idaho Tax (Form ID W-4)
Child tax credit allowances. Each subtracts $3,868 of wages for 2025 (about $205/yr each). The allowance value is $0 for 2026.
Additional Idaho withholding requested on Form ID W-4.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Idaho payroll picture, including how the withholding reconciles on Form 40, why the Idaho child tax credit allowance dropped to $0 for 2026, the flat 5.3% rate history, and the employer unemployment obligations? Read the Idaho Payroll Taxes guide.
Idaho Payroll Taxes Guide →Short Answer
This Idaho paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the flat 5.3% Idaho income tax. Idaho withholds by subtracting any Form ID W-4 child tax credit allowances from wages, then applying 5.3% to the amount above a filing-status standard-deduction band. For a single Idaho worker earning $65,000 per year paid biweekly with no allowances, gross pay is about $2,500 per period, and net take-home is roughly $1,979 after about $227 of federal withholding, FICA, and about $102 of Idaho income tax. Idaho has no local wage tax and no state disability, family leave, or employee unemployment deduction.
Key Takeaways
- Idaho withholds a flat 5.3% income tax on every paycheck. This calculator applies the Idaho State Tax Commission percentage computation method: subtract any Form ID W-4 allowances, then apply 5.3% to annual wages above the filing-status standard-deduction band and divide by pay periods.
- Idaho's zero-tax band builds in the standard deduction. On the 2025 annual table a single filer owes no Idaho withholding on the first $15,000 of wages and a married filer owes none on the first $30,000 (head of household uses the single band). The rate on wages above the band is a flat 5.3%.
- The child tax credit allowance dropped to $0 for 2026. For 2025 each Form ID W-4 allowance subtracts $3,868 of wages (about $205/yr). Because the Idaho Child Tax Credit sunset under Idaho Code section 63-3029L, the allowance is worth $0 for 2026, so families with children who claimed allowances see higher Idaho withholding this year.
- Idaho uses your federal Form W-4 for federal withholding and Form ID W-4 for Idaho allowances. A childless single filer typically claims zero Idaho allowances and pays a flat 5.3% on wages over $15,000.
- There is no local city or county wage tax anywhere in Idaho, and no reciprocity with any state. Unemployment insurance is employer-funded, so there is no employee UI line on an Idaho pay stub.
- Federal income tax uses the IRS Publication 15-T percentage method. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000. For supplemental pay use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Idaho Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Idaho Income Tax | 5.3% flat | Percentage computation method | Flat rate above the zero-tax band. Withheld on your Form ID W-4 filing status and allowances. |
| Idaho zero-tax band (built-in std deduction) | – | $15,000 / $30,000 | Annual wages under this band withhold $0. Single (and head of household) / married (2025). |
| Idaho child tax credit allowance | – | $3,868 each (2025); $0 (2026) | Each Form ID W-4 allowance subtracts wages before the 5.3% rate. Sunset to $0 for 2026. |
| Employee disability / family leave | None | – | No employee deduction. Idaho has no state disability or paid family leave program. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $58,300. |
| Local wage income tax | None | – | No city or county wage tax anywhere in Idaho. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Idaho Income Tax Withholding
Idaho withholds income tax using the percentage computation method published by the Idaho State Tax Commission. Idaho has its own Form ID W-4, but withholding follows the same single or married filing status as your federal W-4. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract the Form ID W-4 child tax credit allowances. Each allowance is worth $3,868 of wages for 2025; the allowance value is $0 for 2026 because the Idaho Child Tax Credit sunset.
- Apply the flat 5.3% rate only to the amount above the filing-status standard-deduction band. The zero-tax band builds in the Idaho standard deduction, so it is not subtracted separately.
- Divide by pay periods to get the per-period withholding, then add any extra Idaho withholding you requested.
| Annual wages after allowances (single / HOH, 2025) | Withholding |
|---|---|
| $0 to $15,000 | $0 |
| Over $15,000 | 5.3% of the excess over $15,000 |
The married band is the first $30,000 (2025). Idaho publishes the same zero-tax bands per pay frequency (for example, a single biweekly band of $619 and a married biweekly band of $1,238); because the per-frequency tables round the annual band to the period, an employer using them may withhold a few cents more or less per check than this annualized computation. Both are approved Idaho methods and reconcile on your Idaho Form 40 return, where the flat 5.3% rate, standard deduction, and credits apply. For 2026 the rate stays 5.3% but the single band rises to $16,100, the married band to $32,200, and the child tax credit allowance drops to $0.
What Idaho Does Not Deduct
Idaho has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through the Idaho Department of Labor. There is also no local wage tax anywhere in Idaho, so the only recurring Idaho line on a pay stub is the flat state income tax.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Dallin earns $65,000 per year at a firm in Boise. He is paid biweekly, files single on his federal W-4, and claims zero Idaho allowances because he has no children. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Idaho income tax detail (annualized): $65,000 minus the $15,000 single band is $50,000, taxed at the flat 5.3% = $2,650.00 for the year, divided by 26 = $101.92 per paycheck. Dallin's effective Idaho rate is about 4.1% of gross. There are no disability, family leave, or unemployment lines, money a worker in New Jersey or Washington would see deducted. For 2026 Dallin's Idaho withholding actually eases slightly to about $99.68 per check because the single band rises to $16,100 while his zero-allowance situation is unaffected by the child tax credit sunset.
Scenario 2: Married One-Earner Family With Two Children
Whitney earns $95,000 as a project manager in Meridian. She is paid biweekly, is married filing jointly on her federal W-4, and claims two Idaho child tax credit allowances on Form ID W-4 for 2025. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Whitney's Idaho tax: $95,000 minus two allowances (2 × $3,868 = $7,736) minus the $30,000 married band leaves $57,264, taxed at 5.3% = $3,034.99 for the year, divided by 26 = $116.73. The child tax credit allowance is where 2026 hits her family: with the allowance at $0 and the married band at $32,200, her 2026 Idaho withholding rises to about $128.02 per check, roughly $294 more a year, even though the 5.3% rate did not change. That is the practical effect of the Idaho Child Tax Credit sunset for households with children.
Practitioner Insight
The biggest 2026 conversation with Idaho clients is the child tax credit allowance. For years, families entered a number of allowances on Form ID W-4 pulled from the Idaho Child Tax Credit Allowance Table, and each one shaved wages before the flat rate. That table is now zero. We tell parents to expect a little less in each paycheck starting in 2026, not because the 5.3% rate moved, but because the allowance that used to protect $3,868 per child at the withholding stage is gone. It reconciles on the Form 40 return, but the paycheck feels different.
The second pattern is how simple Idaho is once the allowance question is settled. There is one flat rate, one zero-tax band by filing status, no local tax, and no employee unemployment or disability line. A childless single worker's Idaho tax is just 5.3% of everything over $15,000, so the number rarely surprises anyone. The complexity people expect from a state income tax is not there.
The third item is the two-job household. Idaho reads the single or married status off the ID W-4, and like the federal side, a married couple who both work can be under-withheld if each employer treats that salary as the household's only income. The fix is the same lever as federal: mark the Step 2 box on the W-4 so both jobs withhold at the steeper schedule, and confirm the ID W-4 status matches.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Idaho income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- 2025 versus 2026 figures: This calculator uses the 2025 Idaho figures, a $3,868 allowance and $15,000 / $30,000 bands. For 2026 the allowance is $0 and the bands rise to $16,100 / $32,200 at the same 5.3% rate, so families who claimed allowances withhold more. Read the Idaho Payroll Taxes guide for the 2026 detail.
- Per-frequency versus annualized tables: Idaho also publishes shorter per-pay-period zero-tax bands. An employer using them can differ by a few cents from the annualized percentage-method computation this calculator uses; both are approved Idaho methods and reconcile on Form 40.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses and commissions withheld with the federal flat-percentage method use a flat Idaho supplemental rate (5.8%) rather than the regular tables. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Idaho?
Idaho take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and Idaho income tax withholding. Federal withholding uses IRS Publication 15-T. Idaho income tax is withheld with the State Tax Commission percentage computation method: subtract any Form ID W-4 child tax credit allowances from wages, then apply a flat 5.3% to the amount above the filing-status standard-deduction band (annual $15,000 single, $30,000 married for 2025). Idaho has no local wage income tax and no employee-paid disability, family leave, or unemployment contribution.
What is the Idaho income tax rate for 2025?
Idaho has a flat individual income tax rate of 5.3% for 2025, set by House Bill 40 (2025) and unchanged for 2026. Withholding applies the 5.3% rate only to wages above a filing-status zero-tax band that builds in the Idaho standard deduction: on the 2025 annual table a single filer owes no Idaho withholding on the first $15,000 of wages and a married filer owes none on the first $30,000.
Does Idaho still have a child tax credit withholding allowance?
For 2025 each Idaho allowance claimed on Form ID W-4 subtracts $3,868 of wages before the 5.3% rate applies, worth about $205 a year per allowance. The Idaho Child Tax Credit sunset under Idaho Code section 63-3029L, so the allowance value drops to $0 for 2026. Families with children who claimed allowances see higher Idaho withholding in 2026 as a result; a childless single filer is unaffected.
Does Idaho have a local city income tax?
No. Idaho has no municipal or county wage income tax withheld from employees anywhere in the state, including Boise, Meridian, Nampa, Idaho Falls, and Coeur d'Alene. An Idaho pay stub shows federal taxes and the flat state income tax, with no city or local wage line.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Idaho paycheck estimate looks off, first confirm the filing status on your federal W-4 and Form ID W-4 match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you claimed Idaho child tax credit allowances, remember they are worth $3,868 each for 2025 but $0 for 2026, so a 2026 paycheck for a family with children will be a bit smaller. To see how your withholding connects to your year-end return, read the Idaho Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Idaho pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Idaho State Tax Commission, Computing Withholding: the percentage computation method, the use of Form ID W-4 and the federal W-4 filing status, and the child tax credit allowance (value $0 for 2026 under Idaho Code section 63-3029L)
- Idaho State Tax Commission, Table for Percentage Computation Method of Withholding (EPB00744, 2026): the flat 5.3% rate, the annual zero-tax bands ($16,100 single, $32,200 married for 2026), and the per-frequency bands
- USDA NFC Bulletin, Idaho State Income Tax Withholding (2025): the 2025 figures used by this calculator, a $3,868 allowance per exemption and $15,000 single / $30,000 married annual bands at 5.3%
- Idaho Department of Labor, Unemployment Tax Rates: employer-funded unemployment, 2026 taxable wage base $58,300, new-employer rate 1.0%
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Idaho State Tax Commission. For informational purposes only.