{"place":"Idaho","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/idaho","state":{"code":"ID","name":"Idaho","slug":"idaho","incomeTax":{"type":"flat","flatRate2026":5.3,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Idaho Code 63-3024 taxes Idaho taxable income at 5.3% above an inflation-indexed zero bracket (the 2025 Form 40 instructions use $4,811 for single filers; the 2026 amount was not yet published). No 2026 enacted bill changed the rate. Anyone required to file also pays a $10 permanent building fund tax (2025 Form 40 instructions: https://tax.idaho.gov/document-mngr/forms_efo00089).","source":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/"},"estimatedTax":{"form":"Form 51","rule":"Idaho doesn't require individuals, including the self-employed, to make estimated payments. Voluntary payments can be made any time with Form 51 or Quick Pay.","schedule":"No required installment schedule. To get the automatic six-month filing extension, you must pay at least 80% of current-year tax or 100% of prior-year tax by the April due date (Idaho State Tax Commission, Apr. 6, 2026: https://tax.idaho.gov/pressrelease/need-an-extension-to-file-your-idaho-income-tax-return-5).","source":"https://tax.idaho.gov/taxes/income-tax/withholding/help"},"minimumWage2026":{"standard":7.25,"tippedCash":3.35,"tipCreditAllowed":true,"notes":"Idaho's state rate matches the federal $7.25. Tipped employees can be paid $3.35 cash; the U.S. Department of Labor lists Idaho's tipped-employee threshold as more than $30 a month in tips (https://www.dol.gov/agencies/whd/state/minimum-wage/tipped). New hires under 20 can be paid $4.25 for their first 90 consecutive calendar days.","source":"https://www.labor.idaho.gov/businesses/idaho-labor-laws/labor-laws-faq"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Idaho worker classification (direction and control)","summary":"Under Idaho law, an independent contractor is free from direction and control over how the work is done. Some Idaho laws also require that contractors run an established business with their own expenses and income.","source":"https://www.labor.idaho.gov/businesses/idaho-labor-laws/labor-laws-faq"}],"notes":null},"stateRetirementProgram":{"state":"Idaho","code":"ID","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/idaho/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/idaho/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/idaho/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/idaho/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/idaho/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/idaho/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/idaho/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}