IDAHO CAPITAL GAINS TAX · TAX YEAR 2026
Idaho capital gains tax calculator
Idaho taxes capital gains as ordinary income, at its flat 5.3% rate, with no lower rate for long-term gains. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $2,650 of Idaho tax and $7,500 of federal income tax, $10,150 in all, and keeps $39,850.
Tax on your gain
- Total tax on the gain
- $10,150.00
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- Idaho tax
- $2,650.00
- After-tax gain
- $39,850.00
- Effective rate
- 20.30%
Idaho tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax |
|---|---|---|
| $10,000 | $1,500 | $530 |
| $50,000 | $7,500 | $2,650 |
| $100,000 | $15,000 | $5,300 |
| $250,000 | $42,250 | $13,250 |
| $1,000,000 | $208,920 | $53,000 |
Idaho capital gains tax questions
Does Idaho tax capital gains?
Yes. Idaho taxes capital gains as ordinary income, at its flat 5.3% rate, with no lower rate for long-term gains.
How much Idaho tax is due on a capital gain?
A single filer with $75,000 of wages owes $2,650 of Idaho tax on a $50,000 long-term gain, 5.3% of the gain, and $13,250, 5.3%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does Idaho tax short-term capital gains differently?
No. Idaho taxes a $50,000 short-term gain the same as a long-term one: $2,650 of Idaho tax. Federal tax is what changes: $11,064 on the short-term gain against $7,500.
Does Idaho tax capital gains on real estate?
Yes, with a deduction. Idaho deducts 60% of gain on Idaho real and tangible property held at least 12 months; stocks and funds do not qualify. Gains on stocks and funds are taxed in full at 5.3%.
What the calculator leaves out
- Idaho deducts 60% of gain on Idaho real and tangible property held at least 12 months; stocks and funds do not qualify.
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.