TAX & LICENSE / STATE TAX SYSTEM
State Income Tax
You must file individual income tax returns with Idaho if you’re any of the following:
An Idaho resident
A part-year Idaho resident with income from Idaho sources or income earned while an Idaho resident
A nonresident of Idaho with income from Idaho sources
Income tax rates range from 1.125% to 6.925% on Idaho taxable income. Individual income tax is graduated. This means that Idaho taxes higher earnings at a higher rate.
Idaho State Tax Commission
Boise
1321 W Chinden Boulevard
Boise, ID 83714
Coeur d’Alene
1910 Northwest Boulevard
Coeur d’Alene, ID 83814
Lewiston
1118 F Street
Lewiston, ID 83501
Pocatello
1111 N 8th Avenue
Pocatello, ID 83201
Twin Falls
440 Falls Avenue
Twin Falls, ID 83301
https://tax.idaho.gov
Property Tax
The state oversees local property tax procedures to make sure they comply with Idaho laws. Also the Idaho State Tax Commission sets property tax values for operating property, which consists mainly of public utilities and railroads.
Most homes, farms, and businesses are subject to property tax. Taxes are determined according to a property’s current market value minus any exemptions. For example, homeowners of owner-occupied property may qualify for a partial exemption. Also, qualified low income homeowners can receive a property tax reduction.
In Idaho, residents pay an average of $796 in taxes per $100,000 of assessed home value.
Property Tax Contacts by County
Ada County Assessor
200 W. Front Street
Boise 208-287-7200
www.adaweb.net/departments/assessor
Bannock County Assessor
624 East Center
Pocatello 208-236-7260
www.co.bannock.id.us
Benewah County Assessor
701 College Avenue
St Maries 208-245-2821
Blaine County Assessor
219 First Avenue South
Hailey 208-788-5535
www.blainecounty.govoffice2.com
Bonner County Assessor
127 S. First Avenue
Sandpoint 208-265-1440
www.co.bonner.id.us/assessor
Bonneville County Assessor
605 N Capital Avenue
Idaho Falls 208-529-1320
https://www.bonnevillecountyidaho.gov/administration/assessor
Canyon County Clerk
111 N 11th Avenue
Caldwell 208-454-7337
https://www.canyonco.org/elected-officials/assessor/
Clearwater County Assessor
150 Michigan Avenue
Orofino 208-476-7042
https://www.clearwatercounty.org/departments/assessor/index.php
Elmore County Assessor
150 S 4th East
Mountain Home 208-587-2130
https://elmorecounty.org/assessor-2/
Gem County Assessor
415 E Main
Emmett 208-365-4561
http://www.gemcounty.org/assessor/
Latah County Assessor
522 S Adams Street
Moscow 208-883-2249
https://www.latah.id.us/assessor/
Nez Perce County Assessor
1230 Main Street
Lewiston 208-799-3020
http://www.co.nezperce.id.us/Elected-Officials/Assessor
Shoshone County Assessor
700 Bank Street
Wallace 208-752-1202
https://shoshonecounty.id.gov/assessor/
Twin Falls County Assessor
630 Addison Avenue W
Twin Falls 208-736-4010
https://twinfallscounty.org/assessor/
Estate, Inheritance & Gift Taxes
None.
Vehicle License Tax
Sales tax is due.
Vehicle License Division
Idaho Department of Transportation
Boise 208-334-8000
https://itd.idaho.gov/itddmv/
General Sales/Use Tax
6.0% state levy. Localities (typically resort communities) can add as much as 3%, but the average combined rate is just 6.03%, according to the Tax Foundation. Food is taxable, but the state attempts to offset the levy with a $100 per-person tax credit. Seniors can get $120 per person.
