{"place":"Boise, ID","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/boise-id","state":{"code":"ID","name":"Idaho","slug":"idaho","incomeTax":{"type":"flat","flatRate2026":5.3,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Idaho Code 63-3024 taxes Idaho taxable income at 5.3% above an inflation-indexed zero bracket (the 2025 Form 40 instructions use $4,811 for single filers; the 2026 amount was not yet published). No 2026 enacted bill changed the rate. Anyone required to file also pays a $10 permanent building fund tax (2025 Form 40 instructions: https://tax.idaho.gov/document-mngr/forms_efo00089).","source":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/"},"estimatedTax":{"form":"Form 51","rule":"Idaho doesn't require individuals, including the self-employed, to make estimated payments. Voluntary payments can be made any time with Form 51 or Quick Pay.","schedule":"No required installment schedule. To get the automatic six-month filing extension, you must pay at least 80% of current-year tax or 100% of prior-year tax by the April due date (Idaho State Tax Commission, Apr. 6, 2026: https://tax.idaho.gov/pressrelease/need-an-extension-to-file-your-idaho-income-tax-return-5).","source":"https://tax.idaho.gov/taxes/income-tax/withholding/help"},"minimumWage2026":{"standard":7.25,"tippedCash":3.35,"tipCreditAllowed":true,"notes":"Idaho's state rate matches the federal $7.25. Tipped employees can be paid $3.35 cash; the U.S. Department of Labor lists Idaho's tipped-employee threshold as more than $30 a month in tips (https://www.dol.gov/agencies/whd/state/minimum-wage/tipped). New hires under 20 can be paid $4.25 for their first 90 consecutive calendar days.","source":"https://www.labor.idaho.gov/businesses/idaho-labor-laws/labor-laws-faq"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Idaho worker classification (direction and control)","summary":"Under Idaho law, an independent contractor is free from direction and control over how the work is done. Some Idaho laws also require that contractors run an established business with their own expenses and income.","source":"https://www.labor.idaho.gov/businesses/idaho-labor-laws/labor-laws-faq"}],"notes":null},"stateRetirementProgram":{"state":"Idaho","code":"ID","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":{"slug":"boise-id","name":"Boise","stateCode":"ID","county":"Ada County","population":238429,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"Greater Boise Auditorium District Tax (short-term lodging)","summary":"Short-term lodging of 30 days or less inside Boise and Garden City owes this district tax on top of Idaho sales tax and the 2% travel and convention tax. Hosts need a district tax permit unless they rent only through marketplaces that collect and remit the tax for them. The state page does not list the rate, so it is omitted here.","source":"https://tax.idaho.gov/taxes/taxes-on-sales/aud/"}],"businessLicense":{"required":false,"summary":"No general business license. Boise licenses only certain activities (for example massage establishments, security companies, business drivers, taxis, vendors and tree pruning). However, the city requires a Home Occupation permit to run a business from your home.","source":"https://www.cityofboise.org/media/3862/pds-smallbusinessstartup-onlineguide.pdf"},"gigLaws":[],"notes":"No city income tax: the Idaho State Tax Commission lists only resort-city sales taxes as city option taxes, and Boise is not on that list (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax). Tax Foundation's 2023 primer (secondary source, https://files.taxfoundation.org/20230222173518/Local-Income-Taxes-A-Primer-2023.pdf) does not list Idaho among the states whose localities levy income taxes. The licensed-activity list and Home Occupation permit rule come from the city's Small Business Start-Up Guide (dated February 2026), which also says Ada County licenses some uses, such as solicitors and peddlers. City licensing page: https://www.cityofboise.org/departments/city-clerk/licensing. Travel and convention tax rate: https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax. We found no city ordinance for gig, app-based or freelance workers. Population is the U.S. Census Bureau Vintage 2025 estimate for July 1, 2025 (https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv)."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/boise-id/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/boise-id/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/boise-id/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/boise-id/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/boise-id/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/boise-id/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/boise-id/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}