Retirement taxes by state
How Idaho taxes retirement income in 2026
Idaho has a flat 5.3% income tax. Here's how Idaho treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays nothing in Idaho income tax.
Updated October 2026 · 2026 tax year
Idaho at a glance
- Flat 5.3% income tax.
- Social Security isn't taxed.
Idaho retirement tax questions
Does Idaho tax Social Security?
No. Social Security isn't taxed.
Does Idaho tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. Idaho has no special exclusion for retirement-account withdrawals.
Does Idaho tax pensions?
Yes, at the state's regular income tax rates. Idaho has no special pension exclusion.
Does Idaho tax Roth conversions?
Yes. A Roth conversion counts as income in Idaho in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is Idaho's income tax rate in 2026?
Idaho has a flat 5.3% income tax.
What retirees actually pay in Idaho: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. That couple would owe nothing in Idaho — one of 24 states (counting DC) where they'd pay $0.
| Household | Total income | Idaho tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $0 | 0.0% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $585 | 0.8% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $2,023 | 2.5% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
Idaho income tax brackets (2026)
Rates apply to Idaho taxable income, after the state's deductions and the retirement breaks above. Brackets are adjusted for inflation each year.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $4,811 | 0% | Up to $9,622 | 0% |
| Over $4,811 | 5.3% | Over $9,622 | 5.3% |
Details and limits
Starts from federal taxable income (Idaho adopted the 2025 federal changes). Only some government/military pensions are excluded.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.