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NET INCOME PER SHARE - Basic and Diluted EPS (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Numerator:      
Net income attributable to Innoviva stockholders, basic $ 213,921 $ 265,854 $ 224,402
Net income attributable to Innoviva stockholders, diluted $ 225,569 $ 270,590 $ 229,119
Denominator:      
Weighted-average shares used to compute basic net income per share attributable to Innoviva stockholders 69,644 82,062 101,320
Dilutive effect of options and awards granted under equity incentive plan and employee stock purchase plan 108 59 45
Weighted-average shares used to compute diluted net income per share attributable to Innoviva stockholders 95,248 94,310 113,554
Net income per share attributable to Innoviva stockholders      
Basic net income per share $ 3.07 $ 3.24 $ 2.21
Diluted net income per share $ 2.37 $ 2.87 $ 2.02
2023 Notes      
Numerator:      
Add: interest expense on Notes, net of tax effect $ 2,439 $ 4,736 $ 4,717
Denominator:      
Dilutive effect 6,188 12,189 12,189
2025 Notes      
Numerator:      
Add: interest expense on Notes, net of tax effect $ 4,583 $ 0 $ 0
Denominator:      
Dilutive effect 11,150 0 0
2028 Notes      
Numerator:      
Add: interest expense on Notes, net of tax effect $ 4,626 $ 0 $ 0
Denominator:      
Dilutive effect 8,158 0 0