Idaho 2025 Tax Rates
2025 Idaho Taxes
Employee Withholding Requirements
Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: $5.695 for 2025- Annual withholding allowance: $3,600. This is under the Idaho Child Tax Credit Allowance Table (ICTAT)
- Register as an employer on the Idaho Business Registration website
Employee's Withholding Tax Exemption Certificate
: IBR-1
Idaho State Unemployment Insurance (SUI)
Idaho Wage Base
: $55,300 for 2025Idaho Administrative Reserve
: wage base of $55,300 for 2025. Admin Reserve rate varies for employersIdaho Workforce Development Training Fund
: wage base of $55,300 for 2025. Tax rate varies for employersIdaho new employer rate
: 1.00% for 2025- Get your unemployment insurance rate: Idaho UI agency website
Idaho State Disability Insurance (SDI)
- None
Idaho Family Leave Insurance (FLI)
- None
Idaho Local Taxes
- None
Idaho Minimum Wage
Idaho Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)
Idaho State Labor Laws
Idaho Termination Pay
:- Employee is fired — pay next regular payday or 10 business days, whichever is earlier
- Employee quits — pay next regular payday or 10 business days, whichever is earlier
- If employee submits written request, pay within 48 hours
Idaho New Hire Reporting
- Idaho Department of Labor
New Hire Reporting
317 Main Street
Boise, ID 83735-0610 - Phone: (800) 627-3880
- Fax: (208) 332-7411
Remit Withholding for Child Support to
- Idaho Child Support Receipting Services
P.O. Box 70008
Boise, Idaho 83707-0108 - Phone: (800)356-9868
- Fax: (855) 349-2408
Idaho Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.