{"country":"us","countryName":"United States","year":"2026","yearLabel":"2026","isCurrent":true,"region":{"code":"id","slug":"idaho","name":"Idaho"},"currency":"USD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-income-tax","title":"Idaho income tax: key figures","group":"income-tax","kind":"values","rows":[{"label":"Type","value":"Flat rate","unit":"text"},{"label":"Flat rate","value":0.053,"unit":"rate"},{"label":"Top rate","value":0.053,"unit":"rate"},{"label":"Standard deduction: Single","value":16100,"unit":"money","note":"Single or married filing separately (federal standard deduction)"},{"label":"Standard deduction: Married filing jointly","value":32200,"unit":"money","note":"Married filing jointly or qualifying surviving spouse (federal standard deduction)"},{"label":"Standard deduction: Head of household","value":24150,"unit":"money","note":"Federal standard deduction"}],"source":{"title":"Idaho State Tax Commission, 2025 Individual Income Tax Instructions (EIN00046, 03-02-2026); Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026)","url":"https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_03-02-2026.pdf","retrievedAt":"2026-10-16"},"verified":true},{"id":"state-supplemental","title":"Idaho supplemental (bonus) withholding","group":"employee","kind":"values","rows":[{"label":"Supplemental rate","value":0.053,"unit":"rate"}],"source":{"title":"Idaho State Tax Commission: Computing Withholding — Supplemental wages","url":"https://tax.idaho.gov/taxes/income-tax/withholding/computing/","retrievedAt":"2026-10-16"},"verified":true},{"id":"state-unemployment","title":"Idaho state unemployment insurance (employer)","group":"employer","kind":"values","rows":[{"label":"Taxable wage base (per employee, per year)","value":58300,"unit":"money"},{"label":"New employer rate","value":0.01,"unit":"rate"},{"label":"Experience-rated range: lowest","value":0.00208,"unit":"rate"},{"label":"Experience-rated range: highest","value":0.054,"unit":"rate"}],"source":{"title":"Idaho Department of Labor, 2026 Tax Rate Class Array","url":"https://www.labor.idaho.gov/wp-content/uploads/2024/12/Tax-rate_Class-array_2026.pdf","retrievedAt":"2026-10-20"},"verified":true,"note":"Idaho's base new-employer rate from the U.S. Department of Labor's 2026 summary. 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