Idaho Retirement Income Tax Calculator
Idaho exempts Social Security; only listed pensions such as CSRS get a deduction, and IRAs are taxed at 5.3%.
Checked against sources 1 official source linked How we verify
Idaho resident retirement worksheet
ID · 2026 scoped worksheet
Waiting on a figure
- ID modeled taxable income
- —
- Calculated retirement subtractions
- —
- Included benefits subtracted
- —
- Qualified pension / IRA subtraction
- —
- Separate senior / disability subtraction
- —
- Modeled retirement / exemption credits
- —
- Estimate after other approved credits
- —
Calculation scopeFull-year Idaho resident with listed pension-plan classification and each owner’s age / disability / military work eligibility approved. Joint-only pension deduction for married recipients. Current annual indexed zero-tax band and retirement ceiling must be separately confirmed; gross Social Security / railroad reduces the combined retirement ceiling.
Illustrative defaults. Enter approved taxable amounts and confirm eligibility. The result covers the displayed worksheet conditions; a complete return may require other income, adjustments, deductions or credits.
Current 5.3% rate above the approved annual indexed zero band. Combined eligible pension deduction limited by actual indexed ceiling minus both spouses’ gross Social Security / railroad.2025 indexed parameters not silently reused for 2026 Primary agency / statute sources independently reviewed October 2, 2026. Illustrative amounts require confirmation; final return, credits and special taxes remain separate.
Reviewed October 2, 2026. Idaho: plan eligibility and annually indexed amounts
What Idaho taxes in retirement
-
Social Security
Not taxedFederally included benefits are subtracted.
-
Pensions
Partly taxedOnly listed systems (CSRS, certain Idaho police and fire, military) at 65+, or 62 if disabled.
-
IRA & 401(k) withdrawals
TaxedTaxed at 5.3% above the zero-tax band.
-
Wages from work
Taxed5.3% above the zero-tax band.
Partly taxed: limits by age, plan, owner or income apply. Military retirement is covered in the guide. How these labels work.
Idaho: plan eligibility and annually indexed amounts
Model Idaho’s 5.3% tax, qualified retirement-plan deduction and gross-benefit reduction, with current indexed annual figures explicitly approved.
Idaho permits a deduction for specified retirement systems, not a general deduction for every pension or IRA. Eligible nonmilitary recipients ordinarily must be at least 65, or at least 62 with qualifying disability. The listed categories include CSRS and FSRDS benefits, qualifying Idaho firefighter benefits and specified Idaho police benefits not covered by Social Security. Ordinary FERS, a private employer pension and a traditional IRA do not become listed pensions because the recipient is retired.
Military recipients have separate eligibility alternatives: qualifying disability, age 62 or older, or the statutory employment/federal-filing condition for younger recipients. An unremarried survivor must have an approved qualifying source and eligibility path. Marriage also matters: a married taxpayer generally must file jointly to claim the pension deduction. The selector establishes the actual filing status and does not allocate one spouse’s pension to the other.
The eligible pension deduction cannot exceed the combined approved annual limit after subtracting gross Social Security and federal railroad retirement benefits received by the taxpayer and spouse. That reduction uses gross receipts, not only the Social Security portion included in federal AGI. Federally included protected benefits are separately subtracted from Idaho income. Enter both measures in their own fields and prevent a duplicate subtraction of a benefit already excluded federally.
The latest agency return instructions verified here cover 2025, with a $4,811/$9,622 zero-tax band and $48,216/$72,324 retirement limits. They were revised in March 2026; that revision does not make those amounts 2026 parameters. Because the actual 2026 indexed figures were not verified in a current return publication, the worksheet asks for the approved zero-tax band and, only for an eligible pension deduction, the approved annual benefit limit. It uses the current 5.3% statutory rate above the supplied band.
An arithmetic illustration uses a hypothetical approved $5,000 band: federal AGI $80,000 minus $20,000 included benefits and an entered $10,000 deduction gives $50,000 taxable. A private pension receives no listed-plan subtraction;($50,000−$5,000)×5.3% is $2,385. This example proves the structure, not that $5,000 is the published 2026 band. Obtain the actual-year agency figure before relying on a return estimate. Other deductions, credits, part-year allocation and contribution-basis adjustments remain separate preparation.
Prepare these Idaho records
- Each owner’s actual eligible plan, age/disability/military condition
- Verified actual-year indexed zero band; retirement limit only when qualifying
- Gross Social Security/railroad receipts reduce the eligible pension cap
Official Idaho source. Current 63-3022 A and 63-3024; latest verified agency 2025 return is not reused as 2026 indexed data.
Calculate the federal portion separately
Use the federal retirement-tax worksheet to prepare federally included benefits and ordinary income. Its federal deduction and rates do not replace the Idaho rules above.
Compare Idaho with nearby states
Washington, Oregon, Nevada, Utah, Wyoming and Montana border Idaho. Run each one’s worksheet with the same household figures before deciding where a move would leave you.
Retirement tax calculators for all 50 states and DCInputs and calculation scopeSources and tax yearsReport a correction
Updated / verified · Retirement Income Tax Calculator Editorial Team