Taxes in Idaho
Every state-level tax in Idaho, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Property taxes modestly outweigh the other two levies for a typical Idaho resident, though nothing about the state's tax profile is extreme. None of Idaho's rates place in the top or bottom three nationally, so the burden lands squarely in the middle of the pack. Property ownership carries the most consistent weight here, since that bill arrives annually regardless of earnings or spending habits, while sales and income taxes track with what someone buys or earns. Even so, no single tax dominates Idaho's system enough to reshape a household's finances on its own.
State income tax
5.30% flat rate.
Sales tax
The combined state + local sales tax rate is 6.03%. State rate 6.00% plus an average 0.03% local.
Estate & inheritance tax
Idaho imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Idaho levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Idaho levies a cigarette tax of $0.57 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Idaho levies a gas tax of 33.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Idaho levies a beer tax of $0.150 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Idaho levies a wine tax of $0.450 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Idaho levies a spirits tax of $12.940 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.45%. Compare counties below for local rates.
Counties in Idaho by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Nez Perce County | 0.78% | $334,700 |
| Power County | 0.70% | $212,900 |
| Latah County | 0.64% | $368,600 |
| Bannock County | 0.64% | $300,700 |
| Jerome County | 0.64% | $271,800 |
| Twin Falls County | 0.61% | $337,900 |
| Lewis County | 0.59% | $225,300 |
| Caribou County | 0.56% | $241,500 |
| Clearwater County | 0.54% | $268,200 |
| Elmore County | 0.54% | $316,500 |
| Ada County | 0.52% | $512,300 |
| Canyon County | 0.52% | $390,000 |
| Gooding County | 0.51% | $250,900 |
| Bingham County | 0.50% | $293,300 |
| Bonneville County | 0.50% | $368,800 |
| Shoshone County | 0.50% | $267,400 |
| Washington County | 0.49% | $278,100 |
| Benewah County | 0.49% | $293,500 |
| Butte County | 0.49% | $217,600 |
| Madison County | 0.48% | $414,800 |
| Minidoka County | 0.48% | $262,600 |
| Jefferson County | 0.45% | $408,400 |
| Fremont County | 0.45% | $314,200 |
| Oneida County | 0.44% | $272,000 |
| Kootenai County | 0.44% | $518,700 |
| Lincoln County | 0.43% | $255,600 |
| Cassia County | 0.41% | $284,600 |
| Bear Lake County | 0.41% | $275,000 |
| Franklin County | 0.40% | $372,600 |
| Owyhee County | 0.40% | $359,800 |