State guide · ID
Idaho sales tax and property tax
One rate almost everywhere, groceries taxed at the register and partly refunded on the income tax return, and one of the lighter property tax burdens in the West.
Facts read on official Idaho pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6%
- Local sales taxes
- Yes, by address
- Groceries
- Taxed, 6%
- Clothing
- Taxed like other goods
- Median property tax
- $1,912
- Effective property rate
- 0.43% · #49 of 51
Idaho charges 6% sales tax and the same 6% use tax, and outside a couple of dozen resort cities that is the whole rate. Unlike most states, Idaho does not exempt groceries: food is taxed at the full rate, so a $150 weekly shop carries $9.00 of tax, and the state gives part of it back through the food tax credit on the income tax return, $155 per resident and per qualifying dependent for 2025. Clothing is taxed like other goods; prescription drugs are exempt. The resort cities, from Ketchum and Sun Valley to McCall and Sandpoint, set their own voter-approved local option tax, sometimes only on lodging, drinks and restaurant meals. On property, the typical owner paid $1,912 on a median home of $446,400, an effective rate of 0.43%, ranked 49 of 51, helped by a homeowner's exemption that halves the taxable value of a primary residence.
Total to pay
$106.00
Sales tax $6.00 · 6% of the price
| Price before tax | $100.00 |
| State tax · 6% | $6.00 |
| Local tax · 0% | $0.00 |
| Total | $106.00 |
Rule applied: general state rate. How this is calculated.
Sales tax in Idaho
Idaho's sales tax has stayed simple since it was adopted in 1965: one state rate of 6%, applied to retail sales of goods, short-term lodging, meals, admissions and digital goods bought to keep. What makes the Idaho receipt different from its neighbors' is the grocery line. Bread, produce and milk are taxed at the same 6% as a television, and the state compensates households after the fact instead of at the checkout. The food tax credit (it used to be called the grocery credit) is claimed on the Idaho income tax return; residents who earn too little to file can still claim the refund, and those who keep receipts can receive more. For tax year 2024, more than 101,000 non-filers did so, according to the Tax Commission.
Local taxes are the exception rather than the rule. Only resort cities may add a local option sales tax, after a vote of their residents, and the Tax Commission lists twenty-three of them, among them Ketchum, Hailey, Driggs, Stanley and Bonners Ferry. Each decides what its tax covers: everything the state taxes, or only rooms, alcohol by the drink and restaurant food. A few areas also have an auditorium district tax. Idaho does not publish an address lookup, so if you shop or stay in one of those towns, ask the city for its rate and type it into the calculator; everywhere else, leave the local field at zero.
Two details matter at the counter. Separately stated delivery charges and installation or repair labor are not taxable, while parts used in a repair are. And a trade-in lowers the taxable price: the Tax Commission's own example taxes an $800 range on $550 after a $250 trade-in.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6% | yes | Idaho's sales tax rate is 6% and its use tax rate is also 6% (Idaho State Tax Commission, Sales and Use Taxes: Basics Guide). Some resort cities add a voter-approved local option tax. |
| Groceries (food for home) | 6% | yes | Food is taxed at the general 6% rate; Idaho returns part of it through the food tax credit (formerly the grocery tax credit) on the income tax return: $155 per resident and per qualifying dependent for 2025, or up to $250 with receipts for residents who are not required to file. |
| Clothing | 6% | yes | No clothing exemption: sales tax applies to every retail sale of goods unless an exemption applies. |
| Prescription drugs | 0% | no | Drugs and listed medical products are exempt when bought by a patient with a practitioner's prescription (Idaho Code 63-3622N). |
Local sales taxes
Levied by resort cities with a voter-approved local option sales tax (23 listed by the Tax Commission, such as Ketchum, McCall, Sandpoint and Sun Valley), and auditorium districts. Resort cities choose what they tax: some tax everything subject to the state tax, others only lodging, alcohol by the drink and restaurant food.
Sales tax holidays in 2026
No 2026 sales tax holiday was found on the official Idaho pages read on October 5, 2026.
Worth knowing about Idaho sales tax
- Idaho adopted its sales tax and use tax in 1965. source
- Short-term rentals of 30 days or less, meals and drinks, admissions and digital books, videos, music or games bought with a permanent right of use are taxable sales. source
- Separately stated shipping to the buyer, installation labor and repair labor are not part of the taxable price; parts used in repairs are taxable. source
- A trade-in allowance reduces the taxable price: an $800 range with a $250 trade-in is taxed on $550. source
- For tax year 2024, more than 101,000 residents who were not required to file a return claimed a refund of sales tax paid on food. source
Property tax in Idaho
In Idaho, local districts levy the property tax (counties, cities, school districts, highway and other special districts), county assessors set the values and county treasurers collect. Every property is assessed at its full market value as of January 1, with no fractional assessment ratio, which makes Idaho bills easy to rebuild: taxable value times the combined levy of your districts. Growth is limited at the budget level rather than on each home: a taxing district may raise its property tax budget by only 3% a year, plus new construction and annexation, unless voters approve more.
The homeowner's exemption is the main relief. It takes half of the value of an owner-occupied primary residence, with up to one acre of land, off the taxable value, up to a reduction of $125,000. On the median Idaho home of $446,400, that means $125,000 off. You apply once with the county assessor, by April 15 for the current year, and it renews while you qualify. Owners with low household income who are seniors, disabled or in other listed groups can add the Circuit Breaker, worth up to $1,500 a year, but that one must be applied for every year. At the typical statewide rate, a $500,000 house pays about $2,140 a year; bills are payable in two halves, on December 20 and June 20.
Property tax on a home in Idaho
Typical bill per year
$1,911
| Per month | $159 |
| Median effective rate in Idaho | 0.43% |
| Median bill paid | $1,912 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Idaho |
|---|---|
| Median home value (owner-occupied) | $446,400 |
| Median real estate taxes paid | $1,912 |
| with a mortgage | $1,942 |
| without a mortgage | $1,850 |
| Effective rate (tax ÷ value) | 0.43% |
| Rank by effective rate (1 = highest) | 49 of 51 |
| Rank by median bill | 38 of 51 |
How the taxable value is set
All taxable property is assessed at 100% of current market value as of January 1, less statutory exemptions such as the homeowner's exemption. Each taxing district can raise its property tax budget by only 3% a year, plus revenue from new construction and annexation, unless voters approve more. Who levies the tax: Local taxing districts (counties, cities, school, highway and other special districts) levy property tax on net taxable value; county assessors value property and county treasurers collect.
Payment calendar: Two installments: first half due by December 20 and second half by June 20. A 2% late charge applies to an unpaid half, plus 12% annual interest counted from January 1.
Other property tax relief
- Property Tax Reduction (Circuit Breaker). Reduces property tax on the primary home and up to one acre by up to $1,500 for qualifying owners (seniors, disabled, certain veterans, etc.) with prior-year household income of $39,130 or less after deductions; apply every year between January 1 and April 15. Since tax year 2022 the home's exemption-eligible value must be below 200% of the county median. source
Worth knowing about Idaho property tax
- The homeowner's exemption halves the taxable value of a primary residence, capped at a $125,000 reduction since 2021. source
- Before 2021 the maximum homeowner's exemption was indexed each year to the Idaho house price index; it was $100,000 the year before it moved to $125,000. source
- Each taxing district's property tax budget can grow by only 3% a year plus new construction and annexation, unless voters approve bonds or overrides. source
- The Circuit Breaker can cut a qualifying owner's property tax by up to $1,500 and must be re-applied for every year by April 15. source
- Property taxes are paid in two halves, due December 20 and June 20. source