Idaho pay stubs: flat state income tax and ID W-4

State income tax

Idaho moved to a single flat income tax rate a few years ago and lowered it to 5.3% starting in 2025; the rate remains 5.3% for 2026. Withholding is not simply 5.3% of each paycheck, though. The state's tables and formula account for a standard deduction and the employee's allowances, so actual withholding is usually a smaller share of gross pay. Supplemental payments such as bonuses paid separately can be withheld at a flat 5.3%.

Employees use Form ID W-4 to set their Idaho withholding. The Idaho State Tax Commission revised its 2026 withholding tables in July 2026 because the Idaho child tax credit ended, so be sure you are using the revised tables. Earlier 2026 paychecks do not need to be recalculated.

Other state payroll deductions

Idaho does not have a state disability insurance program or a payroll-funded paid family leave program. State unemployment insurance is paid by employers. For most workers, the only Idaho line on the pay stub is state income tax.

Local taxes

No Idaho city or county taxes wages, so there is no local income tax to withhold.

Federal withholding still applies

State rules sit on top of the federal ones, not in place of them. Every Idaho paycheck also shows:

• Federal income tax, based on the employee's Form W-4.
• Social Security at 6.2% of wages, up to the annual Social Security wage base.
• Medicare at 1.45% of all wages, plus an additional 0.9% on wages above $200,000 in a calendar year.

Creating an Idaho pay stub with PayStubNest

In PayStubNest, select Idaho as the state, then add the pay details: hours for hourly workers or a salary for salaried staff. The exact figures depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically, handling the federal and state withholding and carrying year-to-date totals from stub to stub. Check the preview at no cost, and pay only when you are ready to download. Start at /app/new.

Record-keeping tip

At the start of each year, confirm you have switched to that year's withholding tables and note the change in your payroll file. It is an easy step to miss when the rate itself stays the same. Tables and forms are on the Idaho State Tax Commission site. Our guides cover the rest.