Individuals
There are three taxes that affect most Idaho residents: income tax, sales/use tax, and property tax.
Idaho has an individual income tax for those who meet the filing criteria. The tax is graduated to make higher earnings taxed at a higher rate.
Individuals pay sales tax when they buy merchandise, unless an exemption applies.
If an Idaho retailer doesn't charge Idaho sales tax on a customer's purchases, that customer owes use tax to the state. Use tax is a tax on goods that are stored or put to use in Idaho, if sales tax hasn't already been paid on them and an exemption doesn't apply.
Property owners pay taxes on the real estate they own. These taxes are assessed by and paid to the counties, rather than the state. However, the state oversees the administration of the property tax system.
Tax tools
This website can help you comply with Idaho tax laws by giving you access to tools such as forms, publications, reports, online services, a penalty and interest estimator, and ways to contact us. We're constantly working to improve the site and welcome your feedback.
Related links
- Individual income tax
- Military
- Seniors and Retirees
- Estates and taxes
- Noncitizens
- Forgot to file?
- Online, catalog, and out-of-state shopping
- Identify theft
- You may qualify for an Idaho Grocery Credit
- Apply for a payment agreement for taxes owed
- Request a comprehensive financial statement
- Assign Power of Attorney
- Order a copy of your tax return
- Attend the Tax Commission's open meetings and rules meetings
