Idaho Standard Deduction
The Idaho standard deduction is a flat amount you can subtract from your gross income before Idaho income tax is calculated, instead of itemising individual deductions. This page shows the Idaho standard deduction for tax year 2025 by filing status, sourced directly from the Idaho State Tax Commission, and calculates your Idaho taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Idaho itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Idaho provides. Use this alongside the Idaho income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Idaho standard deduction for 2025 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of Idaho taxable income.
Idaho standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | Idaho State Tax Commission |
| Married filing jointly | $29,200.00 | Idaho State Tax Commission |
| Head of household | $21,900.00 | Idaho State Tax Commission |
| Married filing separately | $14,600.00 | Idaho State Tax Commission |
Idaho conforms to the federal standard deduction. For tax year 2024, the federal standard deduction amounts are: $14,600 for single and married filing separately filers, $29,200 for married filing jointly, and $21,900 for head of household. Idaho uses the same amounts on the state return. These amounts are adjusted annually by the IRS for inflation.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Idaho standard deduction: frequently asked questions
What is the Idaho standard deduction for 2025?
For tax year 2025, the Idaho standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the Idaho State Tax Commission. It is subtracted from your gross income to give your Idaho taxable income.
How does the Idaho standard deduction affect my tax?
The standard deduction lowers your Idaho taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of Idaho taxable income before any other adjustments.
Should I take the Idaho standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Idaho exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Idaho State Tax Commission.
What is Idaho's state income tax rate for 2025?
Idaho's flat income tax rate is 5.695% for tax year 2025. The rate was established by Idaho HB 1 (2022 special legislative session) and applies to all Idaho taxable income for all filing statuses, per Idaho Code §63-3024.
What standard deduction can Idaho residents use?
Idaho conforms to the federal standard deduction. For 2024, the amounts are $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household. These figures are adjusted annually for inflation by the IRS, and Idaho adopts the updated federal amounts each year.
When did Idaho change to a flat income tax?
Idaho adopted its current flat rate of 5.695% through HB 1, passed during a 2022 special legislative session. The flat rate replaced a graduated structure and became effective for tax year 2023. The change was intended to simplify the state tax code and reduce the overall income tax burden.
Does Idaho conform to federal tax rules?
Yes. Idaho conforms to many federal income tax rules, including the federal standard deduction, federal adjusted gross income as the starting point for Idaho taxable income, and certain federal deductions and credits. Idaho does make some modifications to federal AGI on the state return. Review the Idaho State Tax Commission guidance at tax.idaho.gov for the current list of additions and subtractions.
Official sources
- Idaho standard deduction (tax year 2025): Idaho State Tax Commission, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.