Idaho LLC Cost in 2026: Filing Fee, Annual Report and Other State Fees
Idaho LLC Cost in 2026: Filing Fee, Annual Report and Other State Fees
If you want to know how much an LLC costs in Idaho, the state answer is short: the Certificate of Organization costs $100 when you file online and $120 if you file on paper. Idaho charges no fee for the annual report, but you must file one every year. The state filing fee is only one line in your budget, though. This guide lists the Idaho LLC fees confirmed for 2026, shows where a figure is still open, and names the agency to confirm with before you spend money.
Idaho LLC cost at a glance
- Certificate of Organization: $100 online, $120 on paper
- Annual report: no fee, but required every year
- Franchise tax: none on a default LLC
- Registered agent: required, and the cost depends on who serves
- State business license: none. Counties issue no general business license, and city rules vary
The Idaho LLC filing fee: $100 online, $120 on paper
The Certificate of Organization (Limited Liability Company) carries a $100 base filing fee with the Idaho Secretary of State. File it through SOSBiz at sosbiz.idaho.gov/forms/business. Paper filings cost $120 because of a $20 manual-processing surcharge under Idaho Code 30-21-214(f). That surcharge applies only to paper or manual forms, so an online filing stays at $100. A professional LLC has the same $100 base fee.
The Secretary of State's business forms page says business filings are processed in approximately 7 to 10 days from the date of filing. If you need the entity sooner, you can pay for expedited handling:
- $40 surcharge for evidence of filing within 8 working hours
- $100 surcharge for same day service on filings submitted before 1:00 p.m. Mountain time
Current processing estimates are posted on the SOSBiz Processed Through Date page. Check it before you choose an expedite option.
Choose a name that will not get rejected
A rejected filing costs you time, so get the name right the first time. Under Idaho Code 30-21-302(d), the name must include 'limited liability company,' 'limited company,' 'LLC,' 'L.L.C.,' 'LC,' or 'L.C.' Under Idaho Code 30-21-301, the name must be distinguishable from existing, reserved and registered names on Secretary of State records. Entity-type words such as 'LLC' do not count when that test is run. Search the records at the SOSBiz business search before you file. A name may not state or imply government affiliation.
Idaho Secretary of State fee schedule
These are the state fees on the Secretary of State's 2026 fee schedule. Paper prices include the $20 manual-processing surcharge where one applies. Expedite surcharges are separate from these base fees.
| Filing | Online | Paper | Notes |
|---|---|---|---|
| Certificate of Organization (LLC) | $100 | $120 | Paper includes the $20 surcharge |
| Professional LLC | $100 | Confirm on agency page | Same $100 base fee |
| Amendment | $30 | $50 | |
| Name reservation | $20 | $40 | Holds the name for 120 days |
| Assumed business name (DBA) | $25 | $45 | Filed statewide, not with the county |
| Foreign registration | $100 | $120 | For LLCs formed in another state |
| Statement of dissolution | No base fee | $20 | |
| Annual report | No fee | No fee | Required every year |
Annual report: no fee, but never skip it
Every Idaho LLC must file an annual report. Under Idaho Code 30-21-214, the first report is due one year after formation, and each report is due before the end of the month in which your Certificate of Organization became effective. Idaho Code 30-21-214(b)(7) lists the annual report fee as 'No fee,' so the state cost is zero. The real risk is missing the deadline. Put the due month on your calendar the day your Certificate of Organization is approved, and confirm with the Secretary of State what happens if you miss it.
Other Secretary of State fees you may need
- Name reservation: $20 online or $40 on paper. The reservation holds the name for 120 days under Idaho Code 30-21-303.
- Assumed business name (DBA): $25 online or $45 on paper. Idaho's DBA is the Certificate of Assumed Business Name, and it is filed with the Secretary of State, not your county. It stays active until you cancel it and is not subject to renewal. A DBA cannot serve as your registered agent.
- Amendment: $30 online or $50 on paper
- Foreign registration: $100 online or $120 on paper, for an LLC formed in another state that does business in Idaho
- Statement of dissolution: no base fee online, $20 on paper
If you form a corporation instead, the Articles of Incorporation carry a $100 filing fee, and the annual report is also no fee.
Registered agent: required, and your main ongoing choice
Every Idaho entity must continuously maintain a registered agent. The agent needs a physical Idaho street address, since P.O. boxes are not accepted, and must be available during normal business hours. The agent can be an Idaho resident, an entity authorized to do business in Idaho, or a commercial registered agent. You can act as your own registered agent if you have an Idaho address, and that costs nothing in state fees.
A commercial registered agent is an optional paid service. This guide does not list a price for one because prices vary by provider. Get the annual price in writing and compare it with the cost of using your own Idaho address before you sign up.
State taxes: flat income tax, 6% sales tax, no LLC franchise tax
Idaho has no LLC-specific franchise or annual state tax. A default LLC is a pass-through entity, so its members report Idaho income on their personal returns at the flat 5.3% rate for 2025. The Idaho State Tax Commission sets the rate each year, so confirm the current year before you plan. Idaho taxes 0% on the first $4,811 of taxable income for single filers and the first $9,622 for married filers, then 5.3% above that.
- LLC filing as a partnership or S corporation: owes the $10 permanent building fund tax, per owner for whom the entity pays tax
- LLC taxed as a C corporation: pays the 5.3% business income tax plus the $10 permanent building fund tax. The corporate income tax has a $20 minimum under Idaho Code 63-3025A.
- Sales tax: the state rate is 6%, and Idaho has no local sales tax outside voter-approved resort cities. If you sell taxable goods, register at tax.idaho.gov/ibr. The permit fee is not confirmed, so confirm it on the agency page.
Local and industry licenses: where the real cost varies
Idaho does not have a state business license. Registering your LLC is a registration, not a license, as business.idaho.gov states plainly. Counties issue no general business license. City rules vary: some cities require a general license or permit for every business, and others license only specific activities. This guide has not verified a city by city list, so ask the City Clerk in every city where you will operate. The Business Wizard at business.idaho.gov generates a checklist of the agencies and permits your activity needs.
Some trades and professions license through state boards. Idaho has no statewide general contractor license. Contractors register with the Idaho Contractors Board at DOPL. Confirm the requirement for your trade before you file.
If you plan to operate a short-term rental, note the change in effect since 2026-07-01 under HB 583: no city or county may require a license, fee, permit or registration for a short-term rental. State and local lodging taxes still apply.
What the state fees do not cover
The figures above are the state's cost to form and maintain your LLC. They are not your full startup budget. Expect to pay for a registered agent if you do not use your own address, a business bank account, a sales tax permit if you sell taxable goods, any city or professional license, and any lawyer or accountant you hire. Our startup-cost breakdown covers the full budget, line by line.
How to keep your Idaho LLC cost to the state fee
- Search your name on SOSBiz before you file.
- If you need time, reserve the name for $20 online. The reservation holds it for 120 days.
- Name your registered agent, either yourself at an Idaho address or a paid commercial agent.
- File the Certificate of Organization online for $100. Skip expedited handling unless timing truly matters.
- Calendar the annual report and file it every year at no fee.
- Register for a sales tax permit if you sell taxable goods, then confirm city and county requirements.
Common questions
What is the cheapest way to form an LLC in Idaho? File online. The lowest state filing fee for a Certificate of Organization is $100, and paper adds $20.
Does Idaho charge an annual fee? No state fee applies to the annual report, but the report itself is required every year.
Do I pay a county business fee? Counties issue no general business license. Check your city, since some cities require a general license or permit.
Official resources
- Idaho Secretary of State
- SOSBiz online filing
- Secretary of State business forms, including the DBA and name reservation
- Idaho State Tax Commission
- Idaho Small Business Development Center
Informational only. This guide explains Idaho fees and filing rules for general planning. It is not legal or tax advice. Fees, rates and rules change, so confirm figures with the Idaho Secretary of State and the Idaho State Tax Commission before you file. If your ownership, structure or tax election is complex, talk to a qualified attorney or CPA before you form the entity.