Jurisdiction detail
Idaho tax guide
A seeded subnational profile for Idaho, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Idaho State Tax Commission
Overview
Idaho transitioned from progressive to flat income tax in 2023. Groceries are taxed but a credit is available against tax liability.
Individual income tax
Idaho moved to a flat 5.8 percent individual income tax in 2023.
Type: flat
Business tax
Idaho corporate income tax at the same 5.8 percent flat rate.
Reference rate: 5.8%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6%
Limited local additions; resort cities can add additional rates.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Idaho State Tax CommissionPrimary sources
- Idaho State Tax CommissionVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.