Idaho Sales Tax Calculator 2026 — 6% Rate
Calculate Idaho sales tax on any purchase instantly. The state sales tax rate is 6%, and the statewide average combined rate (state + local) is 6.03% (Tax Foundation, July 2026). Enter your purchase amount to see state tax, local tax, and the total amount due — all calculated privately in your browser.
Idaho Sales Tax Rate: State vs Combined
The Idaho state sales tax rate is 6%. Some resort cities add a voter-approved local sales tax on top — the Idaho State Tax Commission lists 23 of them, including Sun Valley, Ketchum, McCall, Sandpoint and Driggs — and some of those cities limit it to lodging, alcohol by the drink and restaurant food. Elsewhere general purchases are taxed at the 6% state rate alone, which is why the statewide average combined rate is only 6.03%, according to Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026). A $100 purchase costs $106.00 at the state rate; in a resort city, ask the city for its current rate — the Tax Commission does not administer those taxes.
What Is and Isn't Taxed in Idaho
Idaho does tax groceries — food is charged at the full 6% state rate, not exempted. Idaho offsets this with a refundable food tax credit (formerly called the grocery tax credit) claimed on your income tax return rather than at the till. Clothing is taxed at the standard 6% state rate plus any resort-city local rate. Prescription drugs and prescription refills are not taxed.
How to Calculate Idaho Sales Tax
To calculate Idaho sales tax: multiply the purchase price by the applicable rate. For the state rate only: price × 6% = tax. For the combined rate: use 6.03% for an average estimate, or enter the exact local rate from your receipt or the Idaho State Tax Commission website (resort-city rates come from the city itself). Example: a $200 purchase at the 6.03% combined rate = $12.06 in tax = $212.06 total.
Does Idaho Tax Groceries? The 6% Food Tax and the $155 Credit
Yes — and this trips up almost everyone comparing Idaho with its neighbours. Idaho charges the full 6% sales tax on groceries, including unprepared food you cook at home. Idaho neither exempts food nor taxes it at a reduced rate. So when you price a weekly shop, use the same 6% (or your local combined rate) that you would use for anything else — the calculator above needs no special setting for food.
What Idaho gives back instead is the food tax credit, claimed once a year on your Idaho income tax return. House Bill 231, signed by Governor Brad Little on March 13, 2025 and first applying to the 2025 tax year, raised the credit to $155 per person per year — up $35 for people under 65 (previously $120) and up $15 for those 65 and older (previously $140). It is refundable, so you receive it even if you owe no Idaho income tax, but it is not automatic: you claim it on your Idaho income tax return, and if you are not required to file you claim the refund on Form 24 (age 65 or older) or Form 40. If your household pays more than that in sales tax on food, you can instead submit receipts for the sales tax paid on food and claim up to $250 per person.
The break-even is worth knowing: $155 of credit corresponds to roughly $2,583 of annual grocery spending at 6%. Spend less than that on groceries and the credit more than covers your food tax; spend meaningfully more and the receipts route may be worth the paperwork. You can claim the credit for qualifying dependants too, which is why a family of four is comparing $620 of credit against its actual grocery tax bill. Source: Idaho State Tax Commission — Idaho Food Tax Credit. Updated 2026-10-07.
Idaho Use Tax: What You Owe on Out-of-State and Online Purchases
If you buy goods without paying Idaho sales tax — from an out-of-state seller that does not collect it, or while shopping in tax-free Oregon or Montana next door — and then use those goods in Idaho, you owe use tax at the same 6% rate. Use tax is not an extra tax; it exists so that an out-of-state purchase is not cheaper than the same item bought from an Idaho retailer.
Since June 1, 2019, marketplace facilitators and out-of-state retailers with more than $100,000 of Idaho sales have had to collect Idaho sales tax, so large online marketplaces charge it at checkout. Where use tax still bites is a deliberate cross-border trip: Oregon has no sales tax at all and shares a long border with Idaho, so a $2,000 appliance bought in Ontario, Oregon and brought home to Boise carries $120 of Idaho use tax. The same 6% figure the calculator above produces is the number to report. Individuals report use tax on their Idaho income tax return (Form 40 or Form 43) or on Form 850-U; retailers report it on their regular sales tax return. Updated 2026-10-07.
Tips for Accurate Sales Tax Calculations
Always confirm the exact local rate for your specific city or county — the combined average (6.03%) is a statewide mean and may differ from your actual checkout rate. Large purchases like vehicles, appliances, or electronics are where the difference between state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.
Last updated: October 2026. Sources: Idaho State Tax Commission — Sales and Use Taxes: Basics Guide; Idaho State Tax Commission — Idaho Food Tax Credit; Idaho State Tax Commission — 2025 food tax credit release (April 1, 2026); Idaho State Tax Commission — City Sales Taxes; Idaho State Tax Commission — Use Tax reporting; Idaho State Tax Commission — Online Sellers Guide; Idaho State Tax Commission — Grocers: Sales; Office of the Governor — signing of House Bill 231 (March 13, 2025); Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026).
Frequently Asked Questions
What is the sales tax rate in Idaho?
The Idaho state sales tax rate is 6%. Some resort cities add a local option sales tax on top; counting those, the statewide average combined rate is 6.03% (Tax Foundation, July 2026).
Does Idaho tax groceries?
Yes. Idaho charges the full 6% sales tax on groceries — food is neither exempt nor taxed at a reduced rate. Idaho offsets this with a refundable food tax credit claimed on your income tax return, worth $155 per person per year from the 2025 tax year under House Bill 231, or up to $250 per person if you submit receipts for the sales tax you paid on food.
Is clothing taxed in Idaho?
Yes. Idaho taxes clothing at the standard 6% state rate, plus the local option tax in resort cities that have one.
What is the combined sales tax rate in Idaho?
The statewide average combined (state + local) sales tax rate in Idaho is 6.03% (Tax Foundation, July 2026). The state portion is 6%; the remainder comes from the local option sales taxes that some resort cities charge, so outside those cities the rate is 6%.
How do I calculate sales tax in Idaho?
Multiply the purchase price by the rate. For state tax only: price × 0.0600. For the average combined rate: price × 0.0603. Example: $50 × 0.0603 = $3.02 tax, total $53.02.
How much is the Idaho grocery tax credit in 2026?
$155 per person per year. House Bill 231 raised it from $120 (and from $140 for people aged 65 and over), starting with the 2025 tax year, and the Idaho State Tax Commission now calls it the food tax credit. The credit is refundable, so you get it even if you owe no Idaho income tax, and you can claim it for qualifying dependants — but you must claim it, on your Idaho income tax return or, if you are not required to file, on Form 24 (age 65 or older) or Form 40. Alternatively you may submit receipts for the sales tax you paid on food and claim up to $250 per person.
Do I owe Idaho use tax on online or Oregon purchases?
Yes, if no Idaho sales tax was charged and you use the goods in Idaho. Use tax is charged at the same 6% rate, so a $2,000 appliance bought in tax-free Oregon and brought home carries $120 of Idaho use tax. Marketplace facilitators and out-of-state retailers with more than $100,000 of Idaho sales have had to collect Idaho sales tax since June 1, 2019, so large online marketplaces charge it at checkout. Individuals report use tax on their Idaho income tax return (Form 40 or Form 43) or on Form 850-U; retailers report it on their regular sales tax return.