Updated October 5, 2026. Quick answer: No. Idaho has no estate tax for a person who dies in 2026. The Idaho State Tax Commission says Idaho “has no gift tax or inheritance tax”, and “its estate tax for deaths expired in 2004”. The federal exclusion is $15,000,000 for 2026.
Deeding a home to a family member while you are alive? What Idaho requires, from its own documents: Idaho quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Idaho.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Idaho have an inheritance tax?.
Making a gift or planning an estate? The state’s gift tax answer, from its own tax documents: Does Idaho have a gift tax?.
Idaho estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | The Commission says Idaho’s estate tax for deaths expired in 2004 |
| State inheritance tax | None: the Commission says Idaho has no gift tax or inheritance tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Idaho State Tax Commission; IRS Revenue Procedure 2025-32 |
Why Idaho has no estate tax
The Commission’s page describes Idaho estate tax requirements only for deaths before January 1, 2005, and refers questions about those years to its Boise-area and toll-free lines.
Does Idaho have an inheritance tax?
The Commission’s Estates and Taxes page states it in one clause: Idaho “has no gift tax or inheritance tax”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to an Idaho estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Idaho owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Idaho probate cost. Retirement accounts: how Idaho taxes 401(k) and IRA withdrawals.
What the documents do not say
- The Commission’s page names no statute and does not say how the tax expired.
Common mistakes
- Contacting the Commission about a current Idaho estate tax return; its page covers only deaths before January 1, 2005.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Estates and Taxes: https://tax.idaho.gov/taxes/estates-and-taxes/
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.