CITY COMPARISON
Portland vs Boise Cost of Living: Which Is Cheaper in 2026?
Data updated May 2026. Rent from Zillow ZORI, taxes from the Tax Foundation, cost-of-living index from BEA.
Portland to Boise has become a steady Pacific Northwest exit. Oregon's income tax is among the highest in the country. Idaho's flat rate is far lower.
Oregon's top income tax bracket runs near double digits. Idaho uses a flat rate in the mid-single digits. Boise rent is lower than Portland's, the cost of living is similar, and Idaho has a modest sales tax that Oregon does not impose.
Is Portland or Boise cheaper to live in?
At a $100,000 salary, moving from Portland to Boise frees up roughly $7,500 a year in disposable income. At $150,000 the gap widens to about $9,800 a year in Boise's favor.
Boise wins on income tax by a wide margin, with lower rent on top. Portland competes on city size, food scene, and the deeper job market, not on price. Boise's modest sales tax does not erase the income tax win.
DISPOSABLE INCOME: MOVING PORTLAND → BOISE
AT A $100,000 SALARY
in Boise's favor
AT A $150,000 SALARY
in Boise's favor
Assumes the same gross salary in both cities (the remote-work case) and a single filer renting at the local median. Positive means Boise leaves more money after tax, housing, and everyday costs.
Full cost breakdown: Portland vs Boise
Here is where every dollar goes in each city, at two salary levels. Taxes, housing, and everyday costs are all in.
AT A $100,000 SALARY
| Line item | Portland | Boise |
|---|---|---|
| Gross salary | $100,000 | $100,000 |
| Federal income tax | -$15,000 | -$15,000 |
| State income tax (9.9%) Boise: (5.3%) | -$9,900 | -$5,300 |
| FICA (Social Security + Medicare) | -$7,650 | -$7,650 |
| Housing (median rent) ($1,400/mo) Boise: ($1,380/mo) | -$16,800 | -$16,560 |
| Other living costs (COL index 130) Boise: (COL index 104) | -$34,500 | -$30,600 |
| Sales tax on spending (0%) Boise: (6%) | -$0 | -$1,285 |
| Disposable income / year | $16,150 | $23,605 |
AT A $150,000 SALARY
| Line item | Portland | Boise |
|---|---|---|
| Gross salary | $150,000 | $150,000 |
| Federal income tax | -$27,000 | -$27,000 |
| State income tax (9.9%) Boise: (5.3%) | -$14,850 | -$7,950 |
| FICA (Social Security + Medicare) | -$11,475 | -$11,475 |
| Housing (median rent) ($1,400/mo) Boise: ($1,380/mo) | -$16,800 | -$16,560 |
| Other living costs (COL index 130) Boise: (COL index 104) | -$34,500 | -$30,600 |
| Sales tax on spending (0%) Boise: (6%) | -$0 | -$1,285 |
| Disposable income / year | $45,375 | $55,130 |
Portland vs Boise: taxes, rent, and schools at a glance
| Metric | Portland | Boise |
|---|---|---|
| State income tax | 9.9% | 5.3% |
| Median 1-bedroom rent | $1,400/mo | $1,380/mo |
| Combined sales tax | 0% | 6% |
| Cost-of-living index (US avg = 100) | 130 | 104 |
| School composite rating (1-10) | 6/10 | 7/10 |
Who should pick Portland?
Stay in Portland if you want a real city with a deeper job market and a strong food and arts scene. The tax bill is high, so the city itself has to be the draw.
Who should pick Boise?
Pick Boise if a much lower income tax and cheaper rent matter more than a denser city. The job market has been growing fast, and the outdoor access is a feature rather than a tradeoff.
How we calculated this
Disposable income is gross salary minus federal income tax, state income tax, FICA, housing, everyday non-housing costs, and sales tax on discretionary spending. Federal tax uses 2026 effective rates after the standard deduction for a single filer. State income tax is a single-bracket approximation for mid-six-figure earners. Housing is the median 1-bedroom rent. Non-housing costs scale with the BEA cost-of-living index. Sales tax is applied to roughly 70 percent of discretionary spending, since groceries and many services are reduced-rate or exempt in most states.
The numbers on this page assume the same gross salary in both cities. That is the remote-work scenario, and it is the cleanest way to isolate the cost-of-living difference. If a new job would rebase your salary by city, plug both real offers into the tool below.
Run your own Portland vs Boise numbers
The interactive Move-To-City tool lets you set different salaries for each city, enter your actual rent, switch filing status, and see the full FIRE-timeline impact of the move.
Open the Move-To-City tool →KEEP READING
Educational only, not financial advice. Cost-of-living estimates are modeled approximations from public data and will not match any individual budget exactly. Verify rent, tax, and salary figures for your own situation before making a move.