Idaho

Idaho Capital Gains Tax Calculator

Calculate your 2026 capital gains tax in Idaho. Idaho taxes capital gains at rates up to 5.3%, plus federal taxes.

Sale Details

Original purchase price

Renovations, additions — added to your basis

Agent commissions, closing costs, title & transfer fees

Idaho Tax Estimate

Total Tax

$44,400

22.2% effective rate

Capital Gain

$200,000

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Tax Breakdown

Sale Price$500,000
Cost Basis-$300,000
Capital Gain$200,000
Federal Tax-$33,800
↳ Includes NIIT (3.8%)$3,800
Idaho State Tax-$10,600
Net Cash to You$455,600

Sale price minus selling costs and all taxes (before any mortgage payoff).

Federal

$33,800

ID State

$10,600

Effective Rate

22.2%

Idaho Capital Gains Tax

Idaho taxes capital gains at its flat 5.3% income tax rate on taxable income above a small zero-rate amount ($4,811 single, $9,622 married filing jointly for 2025, indexed each year). Idaho also deducts 60% of the gain on qualifying Idaho property, such as Idaho real estate held at least 12 months. The calculator does not apply that deduction because it depends on the asset; stocks and out-of-state property do not qualify.

Long-term: 5.3% flat rate (60% deduction for qualifying Idaho property, not applied)

Short-term: 5.3% flat rate

NIIT Applied

The 3.8% Net Investment Income Tax applies because your income exceeds $200,000.

Idaho Capital Gains Tax Details

Tax Treatment

  • Tax Type

    Flat tax rate

  • Maximum Rate

    5.3%

Available Exemptions

  • Federal home-sale exclusion ($250K single / $500K married filing jointly) flows through to the Idaho return
  • 60% deduction for gains on Idaho real property held 12+ months, certain Idaho business property, breeding livestock and timber (Idaho Code § 63-3022H; not applied here)
  • Selling costs and capital improvements reduce the taxable gain

Idaho Capital Gains Tax FAQ

Official References

This calculator provides estimates. Consult a tax professional for advice specific to your situation in Idaho.

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