Quick Idaho Tax Stats
| Tax Type | Rate / Info |
|---|---|
| Income Tax | 5.8% flat state income tax |
| Sales Tax | 6% statewide base; ~6%–6.5% combined in most areas |
| Jock Tax | Idaho taxes income earned from work performed in the state |
| Cost of Living (Range) | $75,000 – $150,000+ annual (Boise lifestyle) |
| Average Home Price | ~$450,000 – $500,000 statewide; higher in Boise metro |
Income Tax in Idaho
Idaho uses a flat 5.8% state income tax on taxable income.
Structure:
- Single flat rate
- Applies to wages, bonuses, sponsorship income, and all/any other gross pass-through income earned within the state.
- Residents taxed on worldwide income
For professional athletes:
- Higher than Utah (4.55%) and Colorado (4.40%)
- Lower than high-tax states like California (13.3%)
- Simple modeling due to flat structure
Example
An NBA player earning $25 million while domiciled in Idaho would owe approximately $1,450,000 in state income tax. Compared to California, that’s roughly $1.7-$2+ million less per year in state tax exposure.
Over a 4-year contract, the difference could exceed $7+ million in retained net income. Idaho sits in the moderate-to-upper tax tier among all states.
Sales Tax
Idaho’s statewide base sales tax is 6%.
Local option taxes are limited and generally apply in specific resort areas, meaning most combined rates remain near 6%–6.5%.
For high-income athletes:
- Moderate consumption tax exposure
- Lower combined rates than many major metro states
Example
Buying a $200,000 vehicle in Boise at 6% would trigger roughly $12,000 in sales tax. Compared to California or Washington urban areas, Idaho’s consumption tax burden is noticeably lower.
While still not as nice as Oregon’s no sales tax levy, the difference of that 3-3.5% saved on assets and liability purchases means the difference in a 3-3.5% depreciation rate and appreciation expectations as well.
Jock Tax
Idaho taxes income earned from work performed in the state.
- Visiting athletes owe Idaho income tax on duty days played in-state.
- Idaho-domiciled athletes owe 5.8% on worldwide income.
Idaho does not currently host major NFL, NBA, MLB, or NHL franchises, so jock tax exposure for visiting pro athletes is limited primarily to minor league or special events.
However, Idaho residents competing in other states will still owe taxes to those states based on duty days. Flat structure simplifies modeling but does not eliminate multi-state obligations.
Cost of Living and Housing
Idaho’s cost of living has risen significantly, particularly in the Boise metro area. Lifestyle budgets:
- Boise metro: $90k–$150k+ annually depending on property and discretionary spending
- Smaller cities: more moderate cost profile
Housing
- Statewide median home price: ~$450k–$500k
- Boise 3-bed/2-bath: ~$500k+
- Resort areas (Sun Valley): substantially higher
Compared to California, Idaho offers:
- Lower income tax
- Lower housing costs
- Lower overall tax drag
But compared to Utah or Colorado, Idaho’s flat rate is slightly higher.
Property Tax
Idaho has one of the lowest property tax burdens in the U.S., with an effective real estate tax rate of roughly 0.49% as of early 2026.
Taxes are levied by local counties for services, not the state, and are calculated based on market value minus exemptions, such as a primary residence homeowner’s exemption.
For athletes playing in Idaho, Washington, Montana or even Oregon, establishing residency in Idaho can be a major net income retaining factor.
Washington state has one of the highest property tax rates in the nation, as well as one of the most expensive housing markets as well. Oregon has taken a sharp decline in recent years economically and Montana is even more underdeveloped than Idaho itself.
So, university athletes and pros in Seattle or Portland could build their net worth faster, retain more net earnings and see higher appreciation rates and investment portfolio diversification than those who establish residency in one of the potato states neighbor states.
Residency Rules
Athletes establishing domicile in Idaho must:
- Obtain Idaho driver’s license
- Register vehicles in-state
- Register to vote
- Establish primary residence
- Demonstrate intent to remain
Idaho taxes residents on worldwide income at 5.8%.
Example
A professional athlete establishing Idaho residency would owe 5.8% on salary and endorsement income, but still owe jock tax to other states for away games. Residency establishment is generally straightforward compared to high-audit states.
Why Idaho Is Moderately Tax Efficient
- Flat 5.8% income tax
- Moderate sales tax
- No extreme progressive brackets
- Lower housing costs than coastal states
- Fewer major pro franchises (lower jock tax frequency)
Idaho is not a zero-tax state, but it avoids the severe progressive exposure of states like California and New York.
For athletes focused on balancing moderate taxation and lower cost of living, Idaho presents a stable mid-tier tax environment.
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Next Athlete State Tax Reads
- Washington State Athlete Taxes
- Montana State Athlete Taxes
- Oregon State Athlete Taxes
- Nevada State Athlete Taxes
- Utah State Athlete Taxes
Next Reads
- Nick Emmanwori Seattle Seahawks Rookie Contract: Net Income Explained
- Should MLB Introduce a Salary Cap
- How NHL Players Get Paid Compared to Other Leagues
- How the NBA Could Bring Teams to Seattle and Las Vegas
- How Sam Darnold Can Still Reach $100 Million in NFL Contract Earnings
Credits
Sources: Idaho State Tax Commission, 2025 State Tax Data, Zillow / Redfin Housing Data, APSM Proprietary Analysis
Disclaimer: This article contains general financial information for educational purposes and does not constitute professional advice.
Apostle Sports Media 