Idaho State Tax Commission

Oil and Gas Production Tax

Idaho imposes a tax on oil and gas produced in Idaho.

Tax rate

Oil and gas are taxed at the rate of 2.5% of the gross income earned for the sale of oil and gas. The tax applies whether the sale occurs at the wellhead or after transportation of the product.



The tax is paid monthly and is due by the 20th day of the month following the end of the reporting quarter.

Laws and rules

Last updated March 14, 2022

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.