Idaho capital gains tax, 2026

Idaho taxes capital gains as ordinary income, at a flat 5.3%. On a $100,000 long-term gain, a single filer with $80,000 of other income pays $5,300 of Idaho tax, on top of $15,000 federal.

Questions

Does Idaho tax capital gains?

Yes, as ordinary income, at the same rates as wages and other income: 5.3%.

Is there a lower Idaho rate for long-term gains?

No. Idaho taxes long-term and short-term gains alike; only the federal tax distinguishes them.

State brackets for 2026 from the Tax Foundation; federal rates from IRS Rev. Proc. 2025-32. See every state. Estimates, not tax advice.

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