A n n u a l P a y r o l l P e r i o d Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $16,100 $0.00 $16,100 5.3% of the amount over $16,100 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $32,200 $0.00 $32,200 5.3% of the amount over $32,200 M o n t h l y P a y r o l l P e r i o d Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $1,342 $0.00 $1,342 5.3% of the amount over $1,342 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $2,683 $0.00 $2,683 5.3% of the amount over $2,683 EPB00744 07-23-2026 Page 1 of 3 Table for Percentage Computation Method of Withholding Find the Idaho Child Tax Credit Allowance Table at: tax.idaho.gov/ictcat

S e m i m o n t h l y P a y r o l l P e r i o d Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $671 $0.00 $671 5.3% of the amount over $671 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $1,342 $0.00 $1,342 5.3% of the amount over $1,342 B i w e e k l y P a y r o l l P e r i o d Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $619 $0.00 $619 5.3% of the amount over $619 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $1,238 $0.00 $1,238 5.3% of the amount over $1,238 EPB00744 07-23-2026 Page 2 of 3 Table for Percentage Computation Method of Withholding Find the Idaho Child Tax Credit Allowance Table at: tax.idaho.gov/ictcat

W e e k l y P a y r o l l P e r i o d Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $310 $0.00 $310 5.3% of the amount over $310 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $619 $0.00 $619 5.3% of the amount over $619 Daily or Miscellaneous Payroll Period Single Persons Including Head of Household If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $62 $0.00 $62 5.3% of the amount over $62 Married Persons If wages after subtracting child tax credit allowances are: The amount of Idaho income tax to withhold is: More than and Less than $1 $124 $0.00 $124 5.3% of the amount over $124 EPB00744 07-23-2026 Page 3 of 3 Table for Percentage Computation Method of Withholding Find the Idaho Child Tax Credit Allowance Table at: tax.idaho.gov/ictcat