Idaho Business Advantage Credits
generally
Qualifying expansions meeting investment, jobs, wage and benefit tests can receive enhanced tax credits.
Fit 1/3Difficulty 3/3Not refundable
Idaho
4 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Idaho
4 programs0 refundableEasiest: Investment Tax CreditTop: Investment, Equipment, Jobs
Programs
Investment Tax Credit
3% of qualifying investment
Broad statutory credit for qualified Idaho investment, including many depreciable manufacturing assets.
Fit 3/3Difficulty 1/3Not refundable
Research Activities Credit
5% of qualifying Idaho research expenditures over the base
Qualifying Idaho research can generate a state credit.
Fit 2/3Difficulty 2/3Not refundable
Tax Reimbursement Incentive
Up to
Substantial expansions can negotiate a refundable credit based on new state tax revenues.
Fit 1/3Difficulty 3/3Not refundable