Idaho LLC at a glance
An Idaho LLC costs $100 to form online and nothing a year in state filing fees if you file the annual report online and on time. The Secretary of State’s business forms page shows the Certificate of Organization at a $100 base fee plus $20 for manual processing on paper, and says online filing through SOSBiz avoids the $20.
| Item | Idaho rule |
|---|---|
| Formation document | Certificate of Organization |
| State filing fee | $100 online, $120 on paper |
| Where to file | SOSBiz, the Idaho Secretary of State’s online system, or by mail |
| Expedite | $40 within 8 working hours, $100 same day |
| Annual report | Due by the last day of the anniversary month each year; no fee listed online |
| Registered agent | Required, with an Idaho street address |
| Name reservation (optional) | $20 base fee ($40 on paper), held for 4 months |
| Publication requirement | None to form; optional notice to creditors when closing |
If you live or trade in Idaho, forming here is simple and cheap. If you live abroad with no Idaho link, compare the running costs of other states in our LLC state fee comparison tool first.
How to start an LLC in Idaho
You start an LLC in Idaho by picking a name, appointing a registered agent and filing the Certificate of Organization on SOSBiz for $100. The Secretary of State’s business FAQ says you need a business name, a registered agent in Idaho and a business structure to register. These are the steps in order.
- Choose and check the name. The Certificate of Organization form says the name "must contain the words Limited Liability Company, Limited Company or the abbreviation L.L.C., L.C., or LLC." Search SOSBiz for conflicts. A name reservation holds a name for 4 months.
- Appoint a registered agent. The agent must be an individual with a physical Idaho address or a business entity authorized to do business in Idaho, at a street address (details below). Our registered agent service can serve.
- File the Certificate of Organization. File on SOSBiz and pay $100, or type the paper form and pay $120. Add $40 for processing within 8 working hours or $100 for same-day service if you need speed. Our articles of organization guide explains formation documents in general.
- Sign an operating agreement. It is not filed with the Secretary of State, but it sets out ownership, management and what happens if a member leaves, and banks often ask for it.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service covers the no-SSN route.
- Register for Idaho taxes you need, such as a seller’s permit for sales tax or a withholding account if you hire in Idaho.
- Note your anniversary month. The annual report is due by the end of the month you formed, every year from next year. Our compliance deadline calendar tracks it.
Prefer us to do it? Our filing team checks the name, prepares and files the Certificate on SOSBiz, and stores it in your portal. The package also includes a registered agent, a US address with mail forwarding and your EIN letter.
Idaho LLC cost
The Idaho LLC cost in state fees is $100 to form online and $0 a year after that, provided you file the annual report online on time. Paper filings cost $20 more each time. The official fees you are likely to meet are:
| Fee | Online | Paper |
|---|---|---|
| Certificate of Organization | $100 | $120 |
| Expedite, within 8 working hours (optional) | $40 extra | $40 extra |
| Same-day service (optional) | $100 extra | $100 extra |
| Name reservation (optional) | $20 | $40 |
| Annual report | No fee listed | $20 manual processing (paper by request only) |
| Change of registered agent or office | No base fee listed | $20 manual processing |
| Amendment | $30 | $50 |
| Statement of dissolution | No base fee listed | $20 manual processing |
| Certificate of existence (optional) | $10 | $10 |
The arithmetic for a typical founder: $100 online at formation, plus $40 if you expedite, so $100 to $140 in year one. Each later year costs $0 in state filing fees. Anything else comes from choices such as a commercial registered agent, a business address or help with filings. The $10 certificate of existence fee comes from the Secretary of State’s business resources page, and the expedite surcharges are set in Idaho Code section 30-21-214.
Idaho LLC registration and processing time
Idaho LLC registration happens on SOSBiz, which also holds the public business record and the annual report filing. The Secretary of State’s FAQ says processing times "vary based on filing volume and the type of service selected", with current estimates posted on SOSBiz, and that expedited service is "typically processed within 8 business hours." Our team starts once your order and documents are complete; we cannot promise faster times than the state publishes.
The Certificate of Organization shows the LLC’s name, registered agent and addresses, and the annual report later adds the principal office and at least one governor (a member or manager). Use a commercial agent and a business address if you do not want your home address on the public record.
Idaho LLC annual report
Every Idaho LLC files an annual report each year by the last day of the month in which it was formed, starting one year after formation. Idaho Code section 30-21-213 says that, beginning one year after the entity’s public organic record became effective, "the annual report must be received in the office of the secretary of state not later than the close of business on the final day of the applicable month."
- Fee: the Secretary of State lists no filing fee for the annual report; paper reports are available only on request and carry the $20 manual processing fee.
- When: by the end of the anniversary month. An LLC formed on 10 March 2026 files by 31 March 2027, then every March.
- Content: the entity’s name and state of formation, registered agent information, the principal office street and mailing addresses, and the name of at least one governor.
- How: log in to SOSBiz, open your business record and choose the annual report option.
- If missed: under section 30-21-601, not delivering the report by its due date is a ground for administrative dissolution. Section 30-21-602 gives the LLC 60 days after the Secretary of State’s notice to fix it.
- Reinstatement: possible after administrative dissolution, filed through SOSBiz (paper reinstatement is by request only).
Because the due date moves with your formation month, it is easy to miss. Our LLC annual report filing service files it for you each year.
Idaho registered agent
Every Idaho LLC must have a registered agent at an Idaho street address. The Certificate of Organization form says "All Limited Liability Companies must have a registered agent in Idaho at a street address", and that "Post Office boxes and commercial personal mail boxes are not acceptable."
The Secretary of State’s FAQ lists who can serve: "An individual with a physical address in Idaho, or a business entity authorized to do business in Idaho." SOSBiz also publishes a list of recently appointed registered agents. Changing the agent or registered office online carries no base fee on the forms page (paper adds $20). Keep the agent in place: section 30-21-601 lets the Secretary of State dissolve an LLC without a registered agent in Idaho for 60 consecutive days. Idaho residents can act as their own agent. Founders elsewhere usually use a commercial agent such as our registered agent service.
State taxes that affect an Idaho LLC
Idaho charges no yearly state fee on an LLC. With the default federal tax treatment, the LLC’s profit is reported by its owners; an election to be taxed as a corporation changes that and needs advice from a licensed tax professional. Sales tax is the other tax most LLCs meet.
- Rate: Idaho Code section 63-3619 sets the state sales tax at 6% of the sales price.
- Remote sellers: under section 63-3611, a retailer without a physical presence must collect once its cumulative gross receipts from sales delivered into Idaho exceed $100,000 in the previous or current calendar year.
If you need an Idaho seller’s permit, our sales tax registration service can prepare the application.
Forming an Idaho LLC as a non-resident
You do not need to live in Idaho or the US to form an Idaho LLC. The in-state requirement is the registered agent’s street address, not the owners’ location. A founder abroad follows the same steps with a few additions.
- Agent: a commercial registered agent, since you have no Idaho address.
- EIN: without an SSN or ITIN, apply by fax, mail or phone.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000, and it cannot be e-filed. Read our Form 5472 guide.
- BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN after the final rule published 14 August 2026.
Idaho’s free annual report makes it cheap to run, but founders with no US presence usually compare Wyoming and New Mexico before anything else. See our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC. If you will have Idaho customers, staff or premises, forming here avoids a second registration as a foreign LLC. Whether you owe US income tax depends on whether you have US trade or business income, which a licensed tax professional should review.
How to dissolve an Idaho LLC
You close an Idaho LLC by filing a statement of dissolution with the Secretary of State, which carries no base fee on the forms page (paper adds the $20 manual processing fee). Idaho Code section 30-25-702 says a dissolved LLC winding up may file a statement of dissolution, and later a statement of termination stating that the company is terminated.
While winding up, pay or provide for debts, file final Idaho and federal returns, close sales tax and payroll accounts, and close bank accounts. Section 30-25-705 lets the LLC publish a notice of dissolution, after which claims are barred unless brought within three years of publication. A foreign-owned single-member LLC files a final Form 5472. Our LLC dissolution service can prepare the filings.
Doing it yourself vs using Borderless Filings
You can form an Idaho LLC yourself on SOSBiz for $100 and file the annual report there each year at no charge. If you live in Idaho and act as your own agent, that is all many owners need.
Our service adds a name and agent check before filing, submission by our filing team, a registered agent and US address, the EIN without an SSN, secure document storage, and a reminder before each anniversary month. Prices are on our pricing page, with the state fee at cost, and you can start your order online. Nearby states: Wyoming LLC, Montana LLC, Utah LLC, Washington LLC and Oregon LLC, or all US LLC states.
Sources
- Idaho Secretary of State: Business Forms
- Idaho Secretary of State: Certificate of Organization, Limited Liability Company (revised 04/2026)
- Idaho Secretary of State: Business FAQ
- Idaho Secretary of State: Business Resources
- Idaho Code section 30-21-213: Annual report for Secretary of State
- Idaho Code section 30-21-214: Fees
- Idaho Code section 30-21-601: Grounds for administrative dissolution
- Idaho Code section 30-21-602: Procedure and effect of administrative dissolution
- Idaho Code section 30-25-702: Winding up
- Idaho Code section 30-25-705: Other claims against a dissolved limited liability company
- Idaho Code section 63-3611: Retailer engaged in business in this state
- Idaho Code section 63-3619: Imposition and rate of the sales tax
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.