Idaho vs Nevada: state income tax, 2025
For reference household P1 (single, $60,000 of wages), the state income tax is at most $2,100 more in Idaho than in Nevada.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Idaho | Nevada | Idaho minus Nevada |
|---|---|---|---|
| P1 Single, $60,000 of wages | $2,100or less | $0 | +$2,100or less |
| P2 Married filing jointly, $150,000, two children | $5,371or less | $0 | +$5,371or less |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $4,379or less | $0 | +$4,379or less |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $10or less | $0 | +$10or less |
| P5 Head of household, $45,000, one child | $428or less | $0 | +$428or less |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $89,020or less | $0 | +$89,020or less |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Idaho
- Where the return starts. Starts from federal adjusted gross income.
- Rate. 2 brackets for a single filer, from 0% to 5.3%; the top rate starts at $4,811 of taxable income.Idaho Code §63-3024; 2025 Individual Income Tax Instructions (EIN00046), "What’s New for 2025": "Effective January 1, 2025, the individual income tax rate is 5.3%." The Form 40 line 20 worksheet subtracts $4,811 (single or married filing separately) or $9,622 (married filing jointly, head of household, or qualifying surviving spouse) before applying the rate. (checked 2026-08-05)
- Standard deduction. $15,750 single, $31,500 married filing jointly.Idaho Code §63-3022(j); 2025 EIN00046 Standard Deduction Worksheet: $15,750 single or married filing separately, $31,500 married filing jointly or qualifying surviving spouse, $23,625 head of household — the federal figures, which Idaho adopts. (checked 2026-08-05)
- Added to income. Municipal bond interest from other states.Idaho Code §63-3022M(1); 2025 EIN00046, Form 39R Part A line 3: "Enter the amount of interest and dividends, minus related expenses, that you received from municipal bonds of other state governments, their counties, and their cities … This isn’t income you report on your federal return." (checked 2026-10-20)
- Excluded from income. Social Security benefits.2025 EIN00046, Form 39R Part B line 7: "Deduct the portion of your Social Security benefits, benefits that the Railroad Retirement Board pays, or Canadian Social Security benefits … that’s taxable on your federal return." (checked 2026-08-05)
Nevada
- No individual income tax. Every persona owes nothing, as a computed zero.Nev. Const. art. 10, §1(9); Nevada Department of Taxation: "The State of Nevada does not impose a state income tax on individuals" (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Idaho
- Retirement benefits deduction (Form 39R Part B line 8) Idaho Code §63-3022A — the figure is too high without it
- The other Form 39R Part B subtractions — U.S. government obligation interest, energy efficiency upgrades, alternative energy devices, technological equipment donations, the Idaho capital gains deduction, health insurance premiums, and the Idaho college and medical savings accounts Idaho Code §63-3022 — the figure is too high without it
- Idaho-issued municipal interest inside the Form 39R Part A line 3 addition Idaho Code §63-3022M — the figure is too high without it
- Permanent Building Fund tax exemptions the return does not record Idaho Code §63-3082 — the figure is too high without it
- Credit for income tax paid to other states (Form 39R Part D) Idaho Code §63-3029 — the figure is too high without it
Nevada
Nothing declared.
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Idaho. 2025 rules are provisional; engine coverage is implemented, with 5 mechanisms declared as not yet modelled. See the 2025 rate table.
Nevada. 2025 rules are provisional; engine coverage is implemented, with nothing declared as unmodelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Idaho and Nevada over your own return — it stays in your browser.