Idaho Grocery Credit
Last updated August 2026
Idaho's grocery credit gives back part of the sales tax you pay on groceries. For tax year 2025 and beyond, the credit is $155 per person. That is up from $120 per person for 2023 and 2024, and $100 for 2022. So the old $120 figure is out of date. The credit offsets Idaho sales tax paid on food.
The credit is allowed for each person in your household. You can claim it for the taxpayer, the taxpayer's spouse, and each dependent, as defined in section 152 of the Internal Revenue Code. So a family of four can claim it for all four people, if each one qualifies.
You do not have to file a tax return to get it. An Idaho resident who is not required to file an income tax return can still claim the credit as a refund. Non-filers claim the grocery credit by filing Form 24, the Idaho Grocery Credit Refund, which is form number EFO00092.
There is a larger option if you save receipts. Instead of the flat per-person credit, a resident may elect to claim the actual sales tax paid on food. That option is capped at a maximum of $250 per person, and it requires keeping your food receipts. For most people the flat $155 per person is simpler.
This is a refund working families should not miss. Idaho has no state Earned Income Tax Credit, so the grocery credit is the main state tax refund for many households. Even a household with little or no income can claim it by filing Form 24.
Claim it every year. The amount can change, so check the current figure when you file. If you need help with forms, dial 2-1-1 for the Idaho CareLine to find free local tax help.
Updated August 2026 Program details can change — confirm with the program directly.
Who qualifies
- Idaho residents can claim the credit for themselves and their qualifying dependents
- If you are not required to file an income tax return, you can still claim the grocery credit refund by filing Form 24
You may qualify. The program makes the final decision.
How to apply
- 1
Claim the grocery credit on your Idaho income tax return if you file one.
- 2
If you are not required to file, claim the refund by filing Form 24 (form EFO00092).
- 3
Count each person you can claim: yourself, your spouse, and each dependent.
- 4
Use the flat $155 per person, which is simplest for most people.
- 5
If you saved food receipts, you may instead claim actual sales tax, up to $250 per person.
What to have ready
- Your Social Security number and those of your dependents
- Proof of Idaho residency
- Food receipts, only if you claim the actual sales tax option
- Last year's tax return if you have one. The Tax Commission confirms the exact list.
What the application looks like
Common questions
How much is the Idaho grocery credit?
For tax year 2025 and beyond, the credit is $155 per person. The older $120 per person figure is out of date.
Can I get it if I do not file taxes?
Yes. An Idaho resident who is not required to file can still claim the credit as a refund by filing Form 24, form number EFO00092.
Who can I claim it for?
The taxpayer, the taxpayer's spouse, and each dependent as defined in section 152 of the Internal Revenue Code.
Can I get more than $155 per person?
You may, if you keep your food receipts. You can instead claim the actual sales tax paid on food, up to a maximum of $250 per person.
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