Idaho: tax incentives, credits and advisors
Idaho's main business credits are claimed on State Tax Commission forms.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Idaho incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Idaho jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Investment tax credit | Credit | Businesses placing qualified depreciable property in service in Idaho | 3% of qualified investment; 14-year carryover | Not stated | Not stated | Active | Idaho Code 63-3029B; Idaho State Tax Commission, Form 49 Last verified 2026-10-26 |
Idaho research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Idaho research activities credit | Credit | Taxpayers with qualified research conducted in Idaho | 5% of qualifying Idaho research expenses above base (Form 67) | Not stated | Not stated | Active | Idaho State Tax Commission, Form 67 Last verified 2026-10-26 |
Advisors located in Idaho
No advisors in our directory list a Idaho location yet. Browse all advisors, or list your firm.
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Common questions
Does Idaho have a film tax credit?
No; Idaho's main business credits are investment and research credits.
What is the Idaho investment tax credit?
3% of qualified investment, with a 14-year carryover.
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Education only; not tax, legal or investment advice. State rules change; confirm with the official source and a qualified professional.