Moving to Boise from California, Oregon, or Washington: how Idaho taxes compare

How do Idaho taxes compare with the West Coast?

If you're moving to Boise from California, Oregon, or Washington for a job at Micron, the tax comparison comes down to three lines: income tax, sales tax, and property tax. The figures below come from each state's own revenue department, and Idaho's from the Idaho State Tax Commission.

The rest of this post walks through each line. My Micron relocation guide covers the move itself, and the cost of living guide has the full Boise budget with home prices, rent, and utilities.

How affordable is Boise compared to California?

On taxes, the answer depends on your income. Idaho's flat 5.3% income tax is below California's top rate of 13.3%, but California's lower brackets apply below that top rate, so compare the tax at your own income. Idaho's 6% sales tax is below California's 7.25% base rate. Property tax is closer: Ada County's average rate was 0.642% in 2025, and California caps its rate at 1% of assessed value plus voter-approved bonds.

Taxes are only one part of affordability. For home prices, rent, and utilities, see the Boise, Idaho cost of living guide before you compare budgets.

What is Idaho's income tax, and how does it compare?

For 2025, Idaho taxes income at a flat 5.3%, with the first $4,811 of taxable income ($9,622 for married couples filing jointly) taxed at 0%, according to the Idaho State Tax Commission. There is no bracket ladder to plan around: the rate is the same at every level above that.

California's top marginal rate is 13.3%, which includes a 1% mental health services tax on taxable income over $1 million, per the California Franchise Tax Board. Oregon's top rate is 9.9%, per the Oregon Department of Revenue. Washington has no individual income tax today, per the Washington State Department of Revenue. A 9.9% tax on income over $1 million starts January 1, 2028.

California and Oregon use graduated brackets, so their top rates apply only to the highest incomes. Compare the tax at your own income, not the top rates. For a Washington resident, state income tax is a new line in the budget.

What about sales tax?

Idaho's sales tax is 6%, and Boise does not add a city sales tax on top, per the Idaho State Tax Commission. Groceries are taxed, but Idaho gives residents a food tax credit on their state income tax return to offset it.

California's base sales and use tax rate is 7.25%, which includes a mandatory 1.25% local rate, per the California Department of Tax and Fee Administration, and district taxes can push the combined rate higher. Oregon has no general sales tax. Washington's state retail sales tax rate is 6.5%, with local rates on top, per the Washington State Department of Revenue.

How do property taxes compare?

Idaho property taxes are set by each taxing district, so the rate depends on the address. In 2025, the average property tax rate in Ada County was 0.642%, per the Idaho State Tax Commission. On your primary home, Idaho exempts 50% of the value of the house and up to one acre, up to $125,000, per the Idaho State Tax Commission. You apply for it with the county assessor after you buy.

California caps the property tax rate at 1% of assessed value under Proposition 13, plus a rate for voter-approved bonds, and assessed value can grow no more than 2% a year, per the State Board of Equalization.

Oregon caps property tax rates at $5 per $1,000 of real market value for schools and $10 per $1,000 for general government, under Measure 5, per the Oregon Department of Revenue.

Washington's state school levy is $2.32 per $1,000 of assessed value for taxes due in 2025, and the statewide average total levy is $8.96 per $1,000, per the Washington State Department of Revenue. That average works out to about 0.9% of assessed value.

What does this mean for your budget?

Run the three lines with your own numbers before you move. If you're coming from Washington, the 5.3% income tax is the new cost, partly offset by a lower sales tax rate. If you're coming from California or Oregon, compare the income tax at your own income and the property tax at the address you buy.

Treat this as the comparison, not a full tax plan. A CPA can run your exact numbers. Each state has deductions and credits that change the effective rate, and Idaho's food tax credit is one of them. The three lines above are the ones that change for everyone.