Idaho tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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Idaho research activities credit
Tax credit
5% of qualifying research expenses above the Idaho base, plus 5% of eligible basic-research payments above their base; tax-liability limits apply. [Idaho 2025 Form 67 and instructions]
Check program requirements [Idaho 2025 Form 67 and instructions]
Eligibility, claim steps and deadlines for Idaho research activities credit
- Who qualifies
- Taxpayers with qualifying research conducted in Idaho; qualifying corporations may also count eligible basic-research payments. [Idaho 2025 Form 67 and instructions]
- What it’s worth
- 5% of qualifying research expenses above the Idaho base, plus 5% of eligible basic-research payments above their base; tax-liability limits apply. [Idaho 2025 Form 67 and instructions]
- How to claim
- Complete Form 67 and include it with the applicable Idaho income-tax return. [Idaho 2025 Form 67 and instructions]
- Deadlines and application windows
- Calculated annually. The instructions do not specify a separate advance application. [Idaho 2025 Form 67 and instructions]
Sources reviewed
Full details and sources for Idaho research activities credit