<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001093892</cik>
        <entityName>BANK OF IDAHO HOLDING CO</entityName>
        <issuerAddress>
            <street1>151 N. RIDGE, STE. 240</street1>
            <city>IDAHO FALLS</city>
            <stateOrCountry>ID</stateOrCountry>
            <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
            <zipCode>83402</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>208-524-5500</issuerPhoneNumber>
        <jurisdictionOfInc>IDAHO</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Park</firstName>
                <middleName>Livingston</middleName>
                <lastName>Price, III</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>151 N. Ridge, Ste. 240</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President/Chairman of the Holding Co. and the Bank of Idaho; CEO of the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffrey</firstName>
                <middleName>Edmond</middleName>
                <lastName>Jones</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>151 N. Ridge, Ste. 240</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Vice President/COO of the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffery</firstName>
                <middleName>Ronald</middleName>
                <lastName>Manser</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>151 N. Ridge, Ste. 240</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>VP/CFO/Cashier of the Holding Co. and the Bank of Idaho; Treasurer of the Holding Co.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ralph</firstName>
                <middleName>Melton</middleName>
                <lastName>Hartwell</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>151 N. Ridge, Ste. 240</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Corporate Secretary/Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Shanon</firstName>
                <middleName>Lynn</middleName>
                <lastName>Taylor</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>151 N. Ridge, Ste. 240</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Assistant Secretary of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Emma</firstName>
                <middleName>Lou</middleName>
                <lastName>Atchley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>4050 E. 1300 N.</street1>
                <city>Ashton</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83420</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <middleName>Edward</middleName>
                <lastName>Carr</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>7115 S. Holmes</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83404</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kenlon</firstName>
                <middleName>Porter</middleName>
                <lastName>Johnson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2965 S. Boulevard</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83404</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Harold</firstName>
                <middleName>Louis</middleName>
                <lastName>Latin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1365 Mojave</street1>
                <city>Idaho Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83404</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Parley</middleName>
                <lastName>Rigby</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>5082 W. Parsons Dr.</street1>
                <city>Hidden Springs</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83714</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of the Holding Co. and the Bank of Idaho</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Commercial Banking</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-12-08</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>500000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>8000</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>BANK OF IDAHO HOLDING CO</issuerName>
                <signatureName>Park Price</signatureName>
                <nameOfSigner>Park Price</nameOfSigner>
                <signatureTitle>President/Chairman of Holding Co. and Bank; CEO of the Bank</signatureTitle>
                <signatureDate>2010-12-22</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
