State Reference · Tax Year 2026
Idaho (ID)
Flat 5.695%
Idaho State Tax Commission · Main form: Form 40 · Due April 15, 2027
Rates & brackets
Top rate5.695%
Standard deductionMatches federal
Filing logistics
Main formForm 40
Filing dueApril 15, 2027
E-file portalTAP portal
AgencyIdaho State Tax Commission
Major credits
- Grocery credit ($120/person)
- Child tax credit ($205/child)
- ID EITC
Sales & property tax
Sales tax6% state + up to 3% resort city
Property taxHomeowner's exemption 50% of assessed up to indexed cap
Preparer notes
- Grocery credit is refundable — every resident should claim.
- Retirement benefits deduction for federal/military/police/fire.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.