TaxWrenTaxes for Idaho freelancers in 2026
Single filers get a standard deduction of $16,100 ($32,200 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $3,078 in Idaho income tax on top of $17,800 in federal taxes. That ranks 34th lowest of 51 (50 states and DC), $350 more than the median state.
Among its neighbors, Nevada, Washington, Wyoming and Utah would tax the same income less, while Montana and Oregon would tax it more.
Idaho adjusts its brackets for inflation but had not published its 2026 thresholds when this page was updated, so the 2025 thresholds are used. The rates themselves are current.
Idaho income tax brackets (2025 thresholds)
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 0% | $0 | $0 |
| 5.3% | $4,811 | $9,622 |
Idaho vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Idaho | $3,078 | $20,878 | $64,122 |
| Montana | $3,102 | $20,902 | $64,098 |
| Nevada | $0 | $17,800 | $67,200 |
| Oregon | $6,082 | $23,882 | $61,118 |
| Utah | $2,549 | $20,349 | $64,651 |
| Washington | $0 | $17,800 | $67,200 |
| Wyoming | $0 | $17,800 | $67,200 |
How Idaho taxes changed
For 2026, Idaho raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $3,097 to $3,078 (−$19).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.3% | 5.3% |
| Standard deduction (single) | $15,750 | $16,100 |
| State tax on $85,000 of 1099 profit | $3,097 | $3,078 |
| Take-home on a $75,000 salary | $58,428 | $58,726 |
Each year uses that year's federal and Idaho rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Idaho revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Idaho 1099 tax FAQ
Does Idaho have a state income tax?
Idaho has a flat income tax of 5.3% on taxable income above $4,811.
How much should a freelancer in Idaho set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,078 Idaho income tax. Use the calculator for your own income, expenses and filing status.
What is the top Idaho income tax rate in 2026?
5.3%. Idaho has a flat income tax of 5.3% on taxable income above $4,811.
Do I need to make estimated tax payments to Idaho?
Generally yes, if you expect to owe state tax that is not covered by withholding. Idaho sets its own thresholds and due dates; check the Idaho revenue department's estimated payment rules.