Taxes in Lewiston
Idaho's real, current flat 5.3% state income tax and flat 6% statewide sales tax (zero Lewiston-specific local add-on) apply to residents, layered with Nez Perce County's genuinely low effective property tax rate.
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Learn moreIdaho's flat 5.3% state income tax
Idaho levies a real, current flat individual income tax of 5.3%, cut from 5.695% via House Bill 40 (signed March 2025) -- the endpoint of five consecutive years of rate cuts. This is a real, current, statewide rate, not Lewiston-specific.
Idaho's 6% sales tax, with zero Lewiston local add-on
Idaho's flat statewide sales tax runs 6%, and Lewiston is not one of Idaho's small, tourism-dependent 'resort cities' (Sun Valley, Ketchum, McCall) eligible for a voter-approved local-option add-on -- so the combined rate paid in Lewiston is simply the flat 6% state rate.
Nez Perce County's genuinely low property tax rate -- with a real, disclosed source discrepancy
Nez Perce County's effective property tax rate ran 0.78% per the source reviewed -- 15% below the 0.92% national average, with a median annual bill of $2,609 on a typical home. That same source additionally ranked Nez Perce County #1 (lowest) of Idaho's 44 counties -- a claim this record discloses honestly even though it runs in apparent tension with this project's own Kootenai County (0.36%-0.64%) and Madison County (0.54%) citations, both numerically lower; disclosed as a real, unresolved cross-source inconsistency rather than silently corrected.
Idaho's homeowner's exemption applies
As documented in full in coeur-d-alene-id.js, Idaho's homeowner's exemption -- applied automatically to coded primary residences -- exempts 50% of a home's value plus up to one acre of land, capped at $125,000, a real, meaningful, broadly available relief mechanism applying equally in Lewiston.
Key takeaways
- Idaho's flat 5.3% state income tax applies statewide, including in Lewiston.
- Lewiston's combined sales tax is simply Idaho's flat 6% state rate -- zero local add-on.
- Nez Perce County's property tax rate (0.78%) runs genuinely below the national average, though its exact statewide ranking carries a real, disclosed cross-source inconsistency.
- Idaho's homeowner's exemption (50% of home value plus up to one acre, capped at $125,000) applies automatically to primary residences.
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