Idaho LLC Requirements

Updated for 2026 · Official Secretary of State Website

Idaho combines a moderate $100 filing fee with a free annual report, making ongoing LLC maintenance essentially cost-free at the state level. The state's fast-growing economy, particularly in the Boise tech corridor (sometimes called the 'Silicon Slopes spillover'), has attracted significant business formation activity. Idaho offers fast online processing with same-day or next-day turnaround.

Filing Fee

$100

One-time state fee

Annual Fee

Per year

Processing

Immediate to 1 business day

Online filing

Deadline

Anniversary month

Annual report due

Below Average Cost

Idaho's $100 filing fee is at the national average, and the free annual report means ongoing state-level costs are $0 — among the lowest in the country.

Notable Facts About Idaho LLCs

Idaho's annual report is required but completely free to file
The state has been one of the fastest-growing in the US by population since 2020
Online filings are processed immediately or within one business day
Idaho has a flat 5.8% income tax rate, simplified from its previous graduated system

Tax Information for Idaho LLCs

Idaho has a flat 5.8% individual income tax rate. LLCs taxed as pass-through entities pay tax at individual rates. There is no franchise tax or separate LLC tax. Idaho has a 6% state sales tax.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Idaho naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Idaho.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Idaho who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Idaho Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Idaho requires periodic reports due by Anniversary month. There is no filing fee. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $0

Deadline: Anniversary month

Annual report due by end of anniversary month each year. No fee to file.

Annual report is required but has no filing fee.

Need a Registered Agent in Idaho?

Every Idaho LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Idaho is $100 for the Certificate of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Idaho?

Idaho charges $0 for its periodic reporting requirement, due Anniversary month. Annual report is required but has no filing fee. Idaho's $100 filing fee is at the national average, and the free annual report means ongoing state-level costs are $0 — among the lowest in the country.

How long does it take to form an LLC in Idaho?

Online filing in Idaho typically takes Immediate to 1 business day. You'll need to file Certificate of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Idaho?

Yes, Idaho requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Idaho LLC pay?

Idaho has a flat 5.8% individual income tax rate. LLCs taxed as pass-through entities pay tax at individual rates. There is no franchise tax or separate LLC tax. Idaho has a 6% state sales tax.

Does Idaho require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Idaho. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Idaho's default LLC laws.