Washington’s lack of personal income tax is a major advantage for wage earners, saving a $100,000 earner roughly $5,454 per year compared to Idaho’s 5.8% flat tax. The gap grows significantly at higher incomes. Washington does levy a 7% capital gains tax on gains above $262,000, so investors with large portfolios should take note. Washington also has higher sales tax (averaging over 10% in the Seattle metro and 6.5% statewide) versus Idaho’s 6%, and a Business & Occupation (B&O) gross receipts tax on businesses that Idaho does not have. For pure wage earners, Washington is the clear winner; for business owners and retirees drawing capital gains, the picture is more nuanced.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🌲 Washington

0%

No Income Tax on Wages

No personal income tax; 7% capital gains tax on gains above $262,000

🥔 Idaho

5.8%

Flat Income Tax

5.8% flat income tax rate on all taxable income

Typical Annual Savings

At $100,000 income:

$5,454

That is $455/month back in your pocket!

Tax Savings by Income Level

IncomeWA TaxID TaxSavings10-Year
$50,000 $0$2,526$2,526$25,260
$75,000 $0$3,990$3,990$39,900
$100,000 $0$5,454$5,454$54,540
$150,000 $0$8,382$8,382$83,820
$250,000 $0$14,238$14,238$142,380
$500,000 $0$28,638$28,638$286,380
💡

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Washington Pros and Cons

✅ Pros

  • 0% personal income tax on wages and salary
  • No tax on Social Security or pension income
  • Strong technology sector job market (Seattle, Redmond, Bellevue)
  • Lower property tax (~0.98%) than many high-income-tax states

❌ Cons

  • High sales tax (6.5% state; 10%+ in Seattle metro with local add-ons)
  • B&O gross receipts tax applies to most businesses regardless of profit
  • 7% capital gains tax on gains above $262,000 (since 2023)
  • High cost of living in western Washington / Puget Sound region

Idaho Pros and Cons

✅ Pros

  • No capital gains tax
  • No B&O or gross receipts tax on businesses
  • Lower sales tax (6% flat, no local add-ons beyond 3%)
  • Lower cost of living and property tax (~0.69%) than western Washington

❌ Cons

  • 5.8% flat income tax on all taxable income
  • Smaller economy and fewer high-paying jobs than Washington
  • Lower average wages mean income tax costs more relative to earnings
  • Less developed public transit infrastructure

Frequently Asked Questions

Q: Does Washington State have a capital gains tax?

Yes. Since 2023, Washington levies a 7% capital gains tax on long-term capital gains above $262,000 per year. This is separate from income tax and applies to gains from stocks, bonds, and other assets. Gains from real estate sales and retirement accounts are generally exempt. For most wage earners this does not apply, but investors realising large gains should plan accordingly.

Q: What is Washington’s B&O tax and does it affect me?

The Business & Occupation (B&O) tax is a gross receipts tax on the revenue of businesses operating in Washington. Unlike a corporate income tax, it applies regardless of whether the business is profitable. Rates vary by industry (e.g., 0.471% for retail, 1.5% for services). Idaho has no equivalent tax. For sole proprietors and small business owners, this can be a meaningful consideration when comparing the two states.

Q: Is Spokane, WA cheaper than Boise, ID?

Spokane and Boise are both significantly cheaper than Seattle. As of 2026, Boise has experienced rapid population growth that has driven housing prices up sharply, narrowing the cost gap. Spokane generally offers lower housing costs than Boise now, and you’d also avoid Idaho’s 5.8% income tax. The Spokane metro is a popular destination for people who want Washington’s tax advantages at lower cost than the Puget Sound.

Q: How does Idaho’s flat tax compare to other Mountain West states?

Idaho’s 5.8% flat rate is higher than Utah’s 4.55% flat tax and Nevada’s 0%. It is lower than Montana’s top rate of 5.9% and Colorado’s 4.4%. Among Mountain West states, Idaho sits in the mid-range. However, compared to Washington’s 0% on wages, Idaho’s rate represents a significant annual cost for earners at every income level.

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