Idaho State Tax Commission

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.

Forms/publications

Filing

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

Laws and rules

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Last updated Feb. 26, 2016