Idaho State tax revenues come from a mix of individual and corporate income, sales, and property taxes. This “three legged stool” approach provides a stable base with which to fund public services without burdening any sector.

Property taxes provide the majority of tax revenues used to fund local government services. The average property tax levy rate in Kootenai County is 1.4% of the taxable value of property. A homeowner’s exemption is available on a primary residence; this exemption reduces the taxable value of a house by 50 percent up to a maximum of $50,000.

Businesses are required to collect and remit a 5% tax on retail sales, and on the use, consumption or storage of tangible personal property in the state.

Corporate income tax applies at the rate of 7.6% on Idaho taxable income. Personal state income tax is based on the taxable income of individuals. With limited exceptions, taxable net income is as defined in the Internal Revenue Code. Tax rates for individuals vary from 1.6 to 7.8 %, based on their taxable net income.

• Idaho State Tax Commission
  208.769.1500 or toll free at 1.800.972.7660
  www2.state.id.us/tax

Motor Vehicle Registration

For cars and pick-up trucks, depending on the year and make of the vehicle, the fee is generally between $30 and $60. For more information, contact the Department of Motor Vehicles – Auto Licensing at: 208.769.4448. For drivers license information, contact Drivers Licensing at: 208.769.4466.