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 — see the full Idaho transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Idaho small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Idaho can assess your situation.
Last verified July 20, 2026.