Updated October 5, 2026. Quick answer: No. Idaho has no inheritance tax for a death in 2026. The Idaho State Tax Commission says “Idaho has no gift tax or inheritance tax”.
Idaho inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The State Tax Commission says Idaho has no gift tax or inheritance tax |
| State estate tax | None: the State Tax Commission says Idaho’s estate tax for deaths expired in 2004 |
| Source | Idaho State Tax Commission; IRS Revenue Procedure 2025-32 |
What the Idaho documents say
The State Tax Commission’s Estates and Taxes page says “Idaho has no gift tax or inheritance tax”, and that “its estate tax for deaths expired in 2004”.
The page points anyone with questions about Idaho estate tax requirements for deaths before January 1, 2005 to the Commission; it describes nothing for later deaths.
What an heir in Idaho still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Idaho has no estate tax now: the Commission says “its estate tax for deaths expired in 2004”. CMG’s Idaho estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Idaho 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Idaho documents are
Read on October 5, 2026: Estates and Taxes (Idaho State Tax Commission, undated).
What the documents do not say
- One undated Tax Commission page is the only Idaho document read. It gives no statute and no repeal year for an inheritance tax.
Common mistakes
- Assuming Idaho’s expired estate tax still applies; the Tax Commission says it expired in 2004.
Related: inheritance tax by state, Idaho estate tax, Idaho probate cost, and how Idaho taxes 401(k) and IRA withdrawals.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for inherited money
If you are in the U.S. and your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your inheritance
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
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
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.