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  ● Idaho · LLC Formation

How to Form an LLC in Idaho

Form your Idaho LLC in one of the lowest-maintenance states in the country – CountSure files your Certificate of Organization and tracks your free anniversar-month annual report. $100 to file – and a genuinely free annual report.

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Requirements, costs & steps for an Idaho LLC

Idaho is one of the most cost-friendly states in the country to run an LLC: $100 to file, and then a mandatory annual report that costs nothing at all. There’s no franchise tax, and income is taxed at a flat 5.3%. The one thing to track is the annual report’s anniversary-month deadline – it’s easy, but it’s on you to remember. This guide covers the real costs, the filing order, and that deadline in plain terms. Want it handled for you? Our Idaho LLC formation service files everything and tracks your report month.

The short answer: To form an Idaho LLC you file a Certificate of Organization with the Secretary of State through SOSBiz for $100 online ($120 by paper, which adds a $20 manual-processing fee), and appoint a registered agent with a physical Idaho street address. Online filings typically post within 1-3 business days. Every Idaho LLC then files an annual report – mandatory but free ($0) – due by the last day of its anniversary month, starting the year after formation. Idaho has no franchise tax and a flat 5.3% income tax.

You can verify the fees from official website of Idaho – Click here to verify

  ● Key takeaways

What you need to know?

  • Filing fee: $100 online for the Certificate of Organization ($120 by paper, incl. a $20 manual-processing fee), filed via SOSBiz.
  • Free annual report: Mandatory but $0 - one of the best deals in the country - due by the last day of your LLC’s anniversary month.
  • First report timing: Your first annual report is due the year AFTER formation; an LLC formed in March 2026 files its first report by March 31, 2027.
  • No franchise tax: Idaho has no franchise tax and no gross receipts tax; the annual report is effectively your only recurring state obligation.
  • Flat 5.3% tax: Idaho taxes individual and corporate income at a flat 5.3% (2025+, HB 40); LLC profits pass through to your personal return.

Idaho LLC at a glance

The essentials for forming and maintaining an Idaho LLC.

Requirement Detail (2026)
Formation document Certificate of Organization
Filing agency Idaho Secretary of State (SOSBiz)
State filing fee $100 online / $120 paper (+$20 manual processing)
Typical processing time ~1–3 business days online; expedite +$40, same-day +$100
Registered agent Required; physical Idaho street address (no PO box)
Annual report $0 (free), mandatory
Annual report due Last day of your anniversary MONTH
Franchise tax None
Income tax Flat 5.3% (2025+)
Sales tax 6% state (local-option tax in a few resort towns)

⬤ Step by step

How to form an Idaho LLC, step by step

Seven steps from name check through your free anniversary-month annual report.

Choose and check your LLC name
Search the SOSBiz business database before filing to confirm your name is distinguishable and includes “LLC,” “L.L.C.,” or “Limited Liability Company.” You can reserve a name for four months for $20 (Application for Reservation of Legal Entity Name) if desired.
Appoint a registered agent
Idaho requires a registered agent – an Idaho resident or qualifying business – with a physical Idaho street address (no PO boxes), available during business hours. You can serve as your own if you qualify. CountSure can serve as your registered agent.
File your Certificate of Organization
File online through SOSBiz for $100 (or by paper for $120, which includes a $20 manual-processing fee). You’ll provide the LLC name, principal office street address, and registered agent name and Idaho address. Optional expedite is +$40, same-day +$100.
Create an operating agreement
Not required under Idaho Code 30-25, but strongly recommended – it sets ownership, profit splits, and management and reinforces your liability protection.
Get an EIN from the IRS
Free, and needed for banking, hiring, and taxes.
Register for state taxes if needed
If you make retail sales, get a free seller’s permit through Idaho Business Registration (TAP) with the State Tax Commission. There’s no fee for the sales-tax permit.
Calendar your anniversary-month annual report
File the free annual report through SOSBiz by the last day of your formation month, every year starting the year after formation. It’s free, but missing it can put your LLC out of good standing and eventually lead to administrative dissolution.

  ⬤ Naming & ownership

Naming & member requirements

Countsure illustrated guide on forming an LLC in Idaho — business professional completing Idaho LLC formation checklist covering business name, name reservation, members, management, and certificate of formation
A compliant name and a clear management structure keep your SOSBiz filing moving. Here’s what Idaho requires.
  • Required ending: “LLC,” “L.L.C.,” or “Limited Liability Company.”
  • Restricted words: Terms implying banking, insurance, or regulated activity generally need approval.
  • Optional reservation: Reserve an available name for four months by filing an Application for Reservation of Legal Entity Name - $20 (the paper form adds the $20 manual-processing fee, for $40 total). Not required if you file your formation document at the same time.
  • Assumed business name (DBA): If you’ll operate under a different name, register an Assumed Business Name (DBA) with the Secretary of State - $25 online (the paper form adds the $20 manual-processing fee).
  • Members & management: One member minimum - Idaho allows single-member LLCs, with no residency or age requirement. Member-managed or manager-managed, governed by your operating agreement rather than the public filing.

Ongoing Idaho LLC compliance & taxes

Annual report - free, anniversary month

Idaho’s annual report is unusually painless: it’s mandatory, but there’s no filing fee. File it online through SOSBiz by the last day of your LLC’s anniversary month – the month your Certificate of Organization was approved – each year. The first report is due the year after formation, so an LLC approved in March 2026 files its first report by March 31, 2027. The report confirms your principal office and registered agent (you can update either right in the report). Miss it and your LLC falls out of good standing; continued non-filing can lead to administrative dissolution under Idaho Code 30-21-603. Note: the Idaho SOS warns about deceptive mailings (such as those referencing an “ID Certificate Service”) – always file directly through SOSBiz and verify any compliance notice there before paying anyone.

No franchise tax; flat income tax

Idaho imposes no franchise tax and no gross receipts tax. LLC profits pass through to members’ personal returns, taxed at Idaho’s flat 5.3% income tax rate for 2025 and later (reduced from 5.695% under HB 40). If you elect corporate taxation, the corporate rate is the same flat 5.3%, subject to a $20 minimum tax plus the $10 Permanent Building Fund tax.

Sales tax

If you make retail sales, register for a seller’s permit (free) through Idaho Business Registration and collect the 6% state sales tax. Idaho has no general local sales tax, though a handful of resort cities (e.g., Sun Valley, McCall, Stanley) add a local-option tax.

EIN and licenses

Get a free EIN from the IRS. Idaho has no statewide general business license, but your city, county, or industry may require permits – food service, construction, and healthcare are common examples.

Idaho LLC cost breakdown

What you’ll actually pay to form and run an Idaho LLC.
Item Cost (2026) · paid to
Certificate of Organization $100 online / $120 paper · Secretary of State (paper adds $20 manual fee)
Annual report $0 · Secretary of State, anniversary month (free but mandatory)
Expedited processing (optional) +$40 (expedite) / +$100 (same-day) · Secretary of State
Name reservation (optional) $20 · 4-month hold
Assumed Business Name / DBA (optional) $25 online · Secretary of State
Seller's permit (if selling) $0 · Idaho State Tax Commission
Registered agent (optional service) ~$49–$300/yr · third party
EIN $0 · IRS (free)

  ⬤ Expert view

Insight from our team

Our guidance reflects hands-on filing experience across all 50 states and the District of Columbia, reviewed against current Secretary of State and Department of Revenue requirements.

“Idaho is one of the lowest-maintenance states in the country for an LLC – a hundred dollars to file and a genuinely free annual report is hard to beat. The only place people slip is that the report is tied to your anniversary month, and it’s easy to forget precisely because it doesn’t cost anything to file. The other thing I flag for every Idaho client: the Secretary of State has publicly warned about scam mailings dressed up to look official. If a notice asks you to pay a ‘certificate service,’ stop – real filings go through SOSBiz, and the annual report is always free.”

Parth Shah
CountSure

  ⬤ Keep exploring

Related guides & services

  • All state formation guides

Frequently asked questions

It’s $100 to file the Certificate of Organization online through SOSBiz, or $120 by paper (the extra $20 is a manual-processing fee). After that, the annual report is free.
Yes. Idaho’s annual report is mandatory but has a $0 filing fee. You still must file it each year by the last day of your anniversary month to stay in good standing.
By the last day of your LLC’s anniversary month – the month it was approved – each year. Your first report is due the year after formation, filed through SOSBiz.
No. Idaho has no franchise tax and no gross receipts tax. LLC income passes through to members and is taxed at Idaho’s flat 5.3% rate.
Online SOSBiz filings typically post within 1-3 business days, though peak periods can run longer. Expedited (+$40) and same-day (+$100) options are available.
Yes. You must appoint a registered agent with a physical Idaho street address (no PO box). You can serve as your own if you qualify, but many owners use a service for privacy and reliability.

Get Started

Start your Idaho LLC with CountSure

From the Certificate of Organization on SOSBiz to your registered agent, EIN, and that free anniversary-month annual report, CountSure handles your Idaho LLC end to end.
  • Free 30-minute consultation with a CPA
  • Fixed-fee, fully transparent pricing
  • 100% remote - no travel or visa required

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