Idaho State Taxes
Quick Tax Facts
Income Tax: 1% – 6%
State Sales Tax: 6%
Median Property Tax: $1,188
Overview
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
Idaho has a graduated income tax rate ranging between 1% and 6%. This means that higher earners are taxed at a higher rate.
Here are the current tax brackets by filing status and taxable income.
| Idaho Individual Income Tax Rates – Single |
|---|
| At least $1 but less than $1,662 | 1% |
| At least $1,662 but less than $4,987 | 3%, plus $16.62 |
| At least $4,987 but less than $8,311 | 4.5%, plus $116.36 |
| $8,311 or more | 6%, plus $265.96 |
| Idaho Individual Income Tax Rates – Married |
|---|
| At least $1 but less than $3,324 | 1% |
| At least $3,324 but less than $9,974 | 3%, plus $33.24 |
| At least $9,974 but less than $16,622 | 4.5%, plus $232.72 |
| $16,622 or more | 6%, plus $531.92 |
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 Status | Gross Income |
|---|---|
| Single – under age 65 | $12,950 |
| Single – 65+ | $14,700 |
| Married Filing Separately (any age) | $5 |
| Married Filing Jointly (both under 65) | $25,900 |
| Married Filing Jointly (one 65+) | $27,300 |
| Married Filing Jointly (both 65+) | $28,700 |
| Head of Household – under age 65 | $19,400 |
| Head of Household – 656+ | $21,150 |
| Qualifying Widow(er) – under age 65 | $25,900 |
| Qualifying Widow(er) – 65+ | $27,300 |
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.
| Highest | $1977 |
|---|---|
| Median | $1188 |
| Lowest | $543 |
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.
- Payment Options
- Where’s My Refund?
- Download Tax Forms
- Customer Service: 800-972-7660 or email taxrep@tax.idaho.gov
