At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000Idaho Code § 15-3-1201 · current |
| TOD deed for real estate | Not availableIdaho Code § 15-6-401 (community-property survivorship, not a TOD deed) · current |
| Community-property state | Yes |
Estate tax
Idaho does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Idaho has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Idaho imposes no inheritance tax on beneficiaries.
Probate basics
Successors may collect personal property by affidavit under Idaho Code § 15-3-1201 when the probate estate, less liens, does not exceed $100,000 and 30 days have passed since death. Larger estates may qualify for summary administration under Title 15, Chapter 3.
Idaho is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Not available Idaho Code § 15-6-401 (community-property survivorship, not a TOD deed) · current. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Idaho has no transfer-on-death deed
Despite TOD deeds being common in neighboring states, Idaho has not adopted the Uniform Real Property TOD Act and offers no general TOD deed. Idaho Code § 15-6-401 provides only community property with right of survivorship between spouses — a survivorship title, not a beneficiary deed. To pass real property outside probate, Idahoans use survivorship title, joint tenancy, or a revocable trust.
Community-property double step-up in basis
Because Idaho is a community-property state, at the first spouse's death both halves of community property are eligible for a stepped-up basis to date-of-death value — not just the decedent's half. Preserving community-property character (rather than retitling into joint tenancy) can cut future capital-gains tax.
Character of each asset drives who can transfer it
Each spouse generally owns an undivided half of community property, and a decedent can devise only their half. Separate-versus-community characterization and spousal rights can override beneficiary designations, so confirm each asset's character before planning transfers.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Idaho statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Idaho.
Last verified July 20, 2026.