Idaho paychecks in 2026: what changed

Idaho's rate stays at 5.3% for 2026. In July the withholding tables were updated because the Idaho child tax credit ended.

The changes

• New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
• Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
• Tips and overtime deductions for 2025–2028 — see below.
• Rate: 5.3%, the same as last year. It was 5.695% before a cut that took effect for 2025.
• Thresholds: no withholding on the first $16,100 a year on the Single table or $32,200 on the Married table.
• Allowances: now $0 each. The July 2026 table update set the child tax credit allowance to zero; employers use it going forward.
• Minimum wage: still $7.25; tipped cash wage $3.35.

Tips and overtime in 2026

New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).

These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.

Work out your 2026 Idaho paycheck →

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Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
• Social Security Administration — 2026 wage base of $184,500
• IRS — tips and overtime deductions
• Idaho State Tax Commission — Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026) — 5.3% of wages over $16,100 single / $32,200 married a year; weekly $310 / $619; biweekly $619 / $1,238; semimonthly $671 / $1,342; monthly $1,342 / $2,683; single includes head of household
• Idaho State Tax Commission — Computing Withholding (updated July 29, 2026) — percentage method steps; round to the nearest whole dollar; allowances × zero; example $1,212 biweekly, four allowances → $31; supplemental 5.3%
• Idaho State Tax Commission — Idaho Child Tax Credit Allowance Table — credit sunsetted per Idaho Code § 63-3029L; allowance amount is zero
• Idaho State Tax Commission — Withholding tables updated for 2026 (July 31, 2026) — child tax credit sunsetted; use revised tables going forward, no need to adjust back to January
• Idaho State Tax Commission — Individual Income Tax Rate Schedule — 2024: 5.695%; 2025: 5.3%
• Office of the Governor — Idaho delivers largest income tax cut in state history (2025) — rate cut to 5.3%
• Idaho State Tax Commission — Form ID W-4, Employee's Withholding Allowance Certificate (EFO00307) — status A single (incl. head of household), B married, C married but withhold at Single rate; line 1 children 16 or under, head of household adds 2; line 2 additional withholding
• Idaho Department of Labor — Unemployment Insurance tax information handbook (Nov. 2025) — state unemployment tax is an employer-paid tax
• Idaho Code § 44-1502 — Minimum wages — $7.25; tipped cash wage at least $3.35; $4.25 for workers under 20 in their first 90 days; no higher local minimum wage
• Idaho Department of Labor — Frequently asked questions on labor laws — $7.25; tipped $3.35; overtime after 40 hours a week (FLSA); no required breaks; final pay
• Idaho Code § 45-606 — Payment of wages upon separation — earlier of next regular payday or 10 days (weekends and holidays excluded); 48 hours after a written request
• Idaho Code § 45-608 — Pay periods — at least once each calendar month on regular paydays; pay period ends not more than 15 days before payday
• Idaho Code § 45-614 — Limitation of actions — 2 years; 12 months for additional wages for a pay period already paid
• Idaho Code § 45-615 — Wage claims in court — three times the unpaid wages, plus costs and attorney's fees