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Idaho State Taxes

Quick Tax Facts

  • income tax wallet icon Income Tax: 5.8%
  • sales tax - credit card icon State Sales Tax: 6%
  • property tax - house icon Median Property Tax: $1,188


Idaho, also known as the Gem State, has seen explosive growth and is becoming a popular place to live. The state’s low unemployment rate and affordable housing market are definitely a draw, but it’s also very tax-friendly to retirees. Idaho has one of the lowest income tax rates in the country. Its sales tax and property tax rates are also fairly modest. When combined, Idaho has the lowest per capita tax burden in the nation.

Idaho Income Tax

Effective January 1, 2023, Idaho moved to a flat tax rate of 5.8% for all individuals. The rate applies to taxable income over:

  • $4,489 (single filers)
  • $8,978 (joint filers)

The tax income thresholds will be adjusted annually for inflation.

Who Must File?

You must file an income tax return (Form 40) in Idaho if you are a full-year resident and your gross income is at least:

Filing StatusGross Income
Single – under age 65$13,850
Single – 65+$15,700
Married Filing Separately (any age)$5
Married Filing Jointly (both under 65)$27,700
Married Filing Jointly (one 65+)$29,200
Married Filing Jointly (both 65+)$30,700
Head of Household – under age 65$20,800
Head of Household – 65+$22,650
Qualifying Widow(er) – under age 65$27,700
Qualifying Widow(er) – 65+$29,200

Part-year residents must file a return (Form 43) if their total combined gross income from Idaho sources, as well as all sources while residing in the state, is more than $2,500.

Non-residents must file an Idaho tax return (Form 43) if their total gross income from Idaho sources is more than $2,500.

Idaho Sales Tax

Idaho has a state sales tax rate of 6%. Local governments (cities and auditorium districts) are also allowed to levy an additional sales tax of up to 3%. These are sometimes referred to as local “option” taxes because the taxes are decided by the voters in the community affected. Although auditorium districts are limited to charging sales tax for lodging only, city governments may levy a sales tax on anything subject to sales tax at the state level.

The average sales tax rate for the state is 6.1%. Sun Valley has the highest sales tax rate at 9%. Most cities in Idaho, however, do not charge above the state’s rate of 6%.

Idaho Property Taxes

The state of Idaho doesn’t receive any property tax. Counties are responsible for levying and collecting this tax. There is no legal limit for how much property taxes can increase or decrease annually. Taxing districts, however, are limited to raising their property tax budgets by no more than 3% each year (with limited exceptions).

The median property tax in Idaho is $1,188 annually. Blaine County has the highest property tax at an average of $1,977. The lowest amount is $543 in Custer County.

Idaho Property Tax






Yearly Cost Per Resident

Idaho Tax Holidays

There are no tax holidays scheduled in Idaho at this time.

Idaho Tax Resources

If you need assistance preparing your Idaho state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.

You can also visit the State Tax Commission website for additional resources.