CobaltProsper

How to start an LLC in Idaho

By Brent Chudoba, editor Updated

Forming an LLC in Idaho costs $100 to file the Certificate of Organization with the Idaho Secretary of State. After that you file an annual report of $0. Idaho charges no franchise tax on a standard LLC. The $100 filing fee is for online electronic filing through SOSBiz; paper filing costs $120 ($100 base + $20 manual processing fee). Expedited (+$40) and same-day (+$100) processing available for additional fees. Annual report itself has no fee, but must be filed every year to keep the LLC in good standing.

How much does it cost to start an LLC in Idaho?

Idaho LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Certificate of Organization)$100
Annual report$0/year
Franchise or business taxNone
Registered agentRequired

Source: Idaho Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Idaho?

  1. Name your LLC. Pick a name that is available and meets Idaho naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Idaho requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Certificate of Organization. Submit it to the Idaho Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Idaho charges $0 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Idaho have a franchise tax on an LLC?

No. Idaho does not impose a franchise tax on LLCs. LLCs are subject to income tax only if they elect to be taxed as a corporation or partnership, based on their entity classification choice.

How is an LLC taxed in Idaho?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Idaho has a state individual income tax with a top rate of 5.3% (flat brackets), so those profits are taxed on your Idaho return on top of federal tax. Flat 5.3% tax on Idaho taxable income above a $0 zero-bracket amount ($2,500 of taxable income before the rate applies, per statute); reduced from 5.695% (2024) to 5.3% effective January 1, 2025 (H.B. 40, 2025). No other brackets exist above the flat rate.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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