LLC Formation Cost Calculator
Idaho LLC 2026

$100 to form your Idaho LLC

$100 state filing fee . 5-year cost of ownership: $100.

By Aissam Baidi · Reviewed against sosbiz.idaho.gov · Verified 2026-05-29

How much does a Idaho LLC cost in 2026? A Idaho LLC costs $100 in year one ($100 filing fee for the Certificate of Organization). Ongoing cost is $0/year (no annual report). Five-year total: $100. Standard processing takes about 20 business days; expedite for $40 extra. At $100, Idaho runs $55 below the US median of $155 for year-one LLC costs, making it one of the cheaper states to form in. This makes Idaho attractive for solo founders, e-commerce sellers, and home-based businesses on a tight startup budget. Sourced from sosbiz.idaho.gov, verified 2026-05-29.

Filing fee $100 Certificate of Organization
Annual / recurring $0 no report
Processing 20 days expedite +$40
5-year total $100

Customize your Idaho LLC cost

Add a registered agent, expedite, or operating agreement, see your exact total.

LLC Cost Calculator

Pick your state, choose any add-ons, and see the year-one + 5-year math. Every figure cites the state's Secretary of State or the IRS.

The U.S. state where you'll file LLC paperwork. Foreign qualification fees apply if you operate elsewhere.

State filing fee is the same for any member count; member count drives IRS tax classification (single-member = disregarded; multi-member = partnership).

Operating agreement

Not legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.

Idaho vs the rest of the US

Year-1 LLC cost in Idaho is $100. That's $65 more than the cheapest state (Montana). Form there if you can register your business out-of-state.

Idaho You are here Your state
$100
Delaware Peer state
$390
Wyoming Peer state
$160
New Mexico Peer state
$50
Florida Peer state
$263.75
Montana Cheapest in US
$35
Massachusetts Most expensive
$1,000

All figures are year-1 LLC formation cost (state filing fee + first-year report fee + first-year franchise tax). Sourced quarterly from each state's Secretary of State office.

5-year cumulative cost projection

How Idaho's LLC cost compares against the popular "shop another state" alternatives over 5 years of ownership. Steeper line = higher recurring cost.

$0 $500 $1,000 $1,500 $2,000 Year 1Year 2Year 3Year 4Year 5 Idaho Delaware Wyoming New Mexico
After 5 years of ownership, Idaho totals $100. Delaware: $1,590 (+$1,490). Wyoming: $400 (+$300). New Mexico: $50 (save $50).

All 50 states + DC, by 5-year LLC cost

Heat-map of 5-year ownership cost across the US. Click any state to see its full breakdown. Cheapest in green, most expensive in dark red.

  • Cheapest 20%
  • Below average
  • Average
  • Above average
  • Most expensive 20%
Alaska: $450 over 5 years Alabama: $700 over 5 years Arkansas: $1,245 over 5 years Arizona: $50 over 5 years California: $4,130 over 5 years Colorado: $175 over 5 years Connecticut: $1,770 over 5 years District of Columbia: $999 over 5 years Delaware: $1,590 over 5 years Florida: $818.75 over 5 years Georgia: $350 over 5 years Hawaii: $118.5 over 5 years Iowa: $110 over 5 years Idaho: $100 over 5 years Illinois: $525 over 5 years Indiana: $159 over 5 years Kansas: $185 over 5 years Kentucky: $990 over 5 years Louisiana: $250 over 5 years Massachusetts: $3,000 over 5 years Maryland: $1,600 over 5 years Maine: $515 over 5 years Michigan: $150 over 5 years Minnesota: $155 over 5 years Missouri: $50 over 5 years Mississippi: $50 over 5 years Montana: $35 over 5 years North Carolina: $1,135 over 5 years North Dakota: $385 over 5 years Nebraska: $156 over 5 years New Hampshire: $510 over 5 years New Jersey: $1,250 over 5 years New Mexico: $50 over 5 years Nevada: $1,825 over 5 years New York: $218 over 5 years Ohio: $99 over 5 years Oklahoma: $229 over 5 years Oregon: $600 over 5 years Pennsylvania: $153 over 5 years Rhode Island: $2,406 over 5 years South Carolina: $110 over 5 years South Dakota: $425 over 5 years Tennessee: $2,300 over 5 years Texas: $300 over 5 years Utah: $149 over 5 years Virginia: $350 over 5 years Vermont: $1,630 over 5 years Washington: $480 over 5 years Wisconsin: $255 over 5 years West Virginia: $200 over 5 years Wyoming: $400 over 5 years

5-year cost = year-1 (state filing + first-year report + first-year franchise tax) + 4 years of ongoing (annual/biennial report + franchise tax). Sourced quarterly from each Secretary of State.

Where would you save the most?

Filing in Montana instead of Idaho could save you about $65 over 5 years (65% lower total).

Cross-state filing requires foreign qualification in the state you actually operate from, which adds $50-$300/year in fees plus a registered agent in each jurisdiction. Run the math before deciding.

Cheapest 5-year LLC states

  1. #1 Montana $35
  2. #2 Arizona $50
  3. #3 Mississippi $50

Most expensive 5-year LLC states

  1. #1 California $4,130
  2. #2 Massachusetts $3,000
  3. #3 Rhode Island $2,406
AI Insights

Idaho LLC formation, decoded

25,000 LLCs formed in Idaho in 2025 • Top industries: technology, agriculture and food processing, manufacturing

Business climate

Idaho's business climate is characterized by strong economic growth, particularly in technology and manufacturing, and a founder-friendly environment with low regulatory burdens and no annual report fees.

Regional context

Situated in the Mountain West region, Idaho shares borders with states like Washington, Oregon, Nevada, Utah, Wyoming, and Montana, making it a strategic location for businesses looking to access the broader Western U.S. market.

What's unusual about Idaho

Unlike most states, Idaho does not charge a fee for its annual report, making ongoing compliance more affordable for LLCs.

Founder tip

When forming an LLC in Idaho, consider filing online to benefit from the lower fee and faster processing times, and remember that while an operating agreement isn't filed with the state, it's crucial for internal governance.

Cost dynamics

Idaho requires a $0 annual report to keep the LLC in good standing. Filing on time avoids late penalties and administrative dissolution.

Insights compiled from primary government sources (Secretary of State, IRS, Census BFS) and verified by Gemini 2.5 with Google Search grounding. Last refreshed 2026-06-01.
Full Idaho LLC cost guide

Idaho LLC Cost: $100 Filing + $0 Annual Report (2026)

Forming an LLC in Idaho costs $100 to file a Certificate of Organization with the Secretary of State, and the annual report is free. Year-one cost: $100. Five-year cost of ownership: $100. Idaho is one of only a handful of US states with a $0 annual report fee, making it the cheapest 5-year baseline cost in the country for any LLC owner who wants to file paperwork annually without paying a fee. The annual report is still mandatory (free does not mean optional), and Idaho will administratively dissolve LLCs that miss the filing.

Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-05-29 • 5 primary government sources cited

TL;DR

Idaho LLCs file a Certificate of Organization with the Idaho Secretary of State for $100. The annual report is required but the fee is $0, Idaho is among the only US states where the annual report carries no cost. There is no franchise tax for pass-through LLCs (the state-level franchise tax under Idaho Code § 63-3025 applies only to C-corporations and to LLCs that elect federal C-corp status, with a $20 minimum). Idaho has a personal income tax of 5.695% (flat rate as of 2026 after recent simplification), which taxes pass-through LLC profits at the member level. The big trade-off: processing times are slow. Idaho SOS lists 15-20 business days as standard turnaround, with $40 expedite cutting it to 1 day. Online filings via sosbiz.idaho.gov are the only practical filing method.

Idaho LLC cost breakdown (2026)

Line itemCostSource
Certificate of Organization$100sosbiz.idaho.gov
Annual Report$0 (free, but mandatory)sosbiz.idaho.gov
Expedite (24-hour)+$40sosbiz.idaho.gov
Franchise tax (only if LLC elects C-corp)$20/yr mintax.idaho.gov
Registered Agent service (Idaho-resident required)$50-$200/yrn/a
Year 1 total (DIY, no add-ons)$100
Year 2+ ongoing (DIY no RA)$0
5-year total (DIY)$100

All figures verified 2026-05-29 from primary Idaho state sources.

Why Idaho is structurally cheap

Idaho ranks among the top five cheapest states for 5-year LLC ownership, alongside New Mexico ($50), Missouri ($50), Ohio ($99), and Arizona ($50). The structure that gets Idaho there:

  • $100 filing fee is in line with the national median (the range is $40 in Kentucky to $500 in Massachusetts).
  • $0 annual report is the unusual piece. Idaho keeps the annual report mandatory for compliance reasons (the state needs current registered agent information) but doesn’t charge for the filing.
  • No franchise tax for pass-through LLCs. Idaho Code § 63-3025 reserves franchise tax for C-corporations and for LLCs that affirmatively elect federal C-corp status. The minimum is $20/yr in that scenario; standard pass-through LLCs owe $0.
  • No publication requirement. Idaho does not require LLCs to publish formation notices in newspapers (unlike Arizona, Nebraska, or New York).

The trade-off Idaho asks of you in exchange for the cheap fee structure is processing time. SOS standard turnaround on Certificate of Organization filings has been 15-20 business days in 2025-2026, the slowest standard processing in the US along with Maine (35 days). Idaho’s $40 expedite drops the timeline to 1 business day, which is the practical option for any founder with a deadline.

Filing steps (DIY, no service)

  1. Pick a name, search availability at sosbiz.idaho.gov. Names must include “Limited Liability Company,” “LLC,” or “L.L.C.” and cannot duplicate or closely resemble an existing Idaho entity.
  2. Designate a registered agent, must have an Idaho street address (Idaho Code § 30-25-115). You can act as your own agent if you live in Idaho.
  3. File the Certificate of Organization, $100 via sosbiz.idaho.gov. Online is the only practical method; mail filings exist but processing times are even slower.
  4. Get a federal EIN, free at irs.gov.
  5. Draft an operating agreement, Idaho Code § 30-25-105 recognizes operating agreements but does not require them. Standard practice for any LLC.
  6. Register with the Idaho State Tax Commission, get the sales tax permit (free) via the Idaho Business Registration system, employer registration if hiring, and any industry-specific permits.
  7. Apply for any necessary licenses, Idaho does not have a statewide business license, but cities (Boise, Meridian, Idaho Falls) and industries (contractors, real estate, food service) have their own requirements.
  8. Open a business bank account, Idaho-licensed banks (Idaho Independent Bank, D.L. Evans Bank, Mountain West Bank, U.S. Bank) work.
  9. File the FinCEN BOI report, required under the Corporate Transparency Act within 30 days of formation. Free to self-file at fincen.gov/boi.
  10. Calendar the annual report, due by the end of the LLC’s anniversary month each year. Free, but mandatory. File via sosbiz.idaho.gov.

Online Certificate of Organization filings: 15-20 business days standard, 1 business day with $40 expedite. Mail filings take 6+ weeks and are not recommended.

Page-unique facts

  • Idaho has one of only six $0 annual report fees in the US. Alongside Arizona ($0, no report), Missouri ($0, no report), New Mexico ($0, no report), Ohio ($0, no report), South Carolina ($0, no report). Idaho’s $0 is different because it does require the annual report filing, it just charges nothing for it.
  • Standard processing time is 15-20 business days. Idaho is one of the slowest states for standard turnaround. The $40 expedite is essentially mandatory for anyone with a deadline.
  • Idaho switched to a flat personal income tax of 5.695% in 2025, simplifying what used to be a graduated 1.125%-6% structure. Pass-through LLC profits hit this rate at the member level.
  • No publication requirement. Idaho does not require newspaper publication of LLC formation (unlike Arizona, Nebraska, or New York).
  • Registered agent must have an Idaho physical address. P.O. boxes don’t qualify under Idaho Code § 30-25-115.

FAQ

Why is the Idaho annual report free?

Because the Idaho legislature chose, when it modernized the state’s business filings, to keep the annual report mandatory for compliance purposes (the state needs current registered agent and principal address information) but not to fund the SOS’s business division through annual report fees. Instead, SOS revenue comes from formation fees, expedite charges, and other transactional fees. The result is one of the cheapest 5-year baselines in the country at $100 lifetime. Source: Idaho Secretary of State Business Services, verified 2026-05-29.

Is the annual report optional if it’s free?

No. The Idaho annual report is mandatory under Idaho Code § 30-25-209, just free. Miss the deadline and the SOS will mark the LLC as delinquent, then administratively dissolve the entity if non-compliance continues. The deadline is the end of the LLC’s anniversary month each year. Source: Idaho Code Title 30 Chapter 25, verified 2026-05-29.

How long does Idaho LLC formation take?

Standard online filing: 15-20 business days. Expedite (1-day turnaround): additional $40. Mail filings: 6+ weeks. Idaho’s standard processing time has been among the slowest in the US since 2024 due to staffing constraints at the SOS. The $40 expedite is the practical default for anyone with a deadline. Source: Idaho Secretary of State Business Services, verified 2026-05-29.

Does Idaho have a franchise tax for LLCs?

Not for pass-through LLCs. Idaho Code § 63-3025 imposes a franchise tax on C-corporations and on LLCs that elect federal C-corp status, with a $20 minimum. A standard single-member or partnership-taxed LLC owes $0 franchise tax. The state-level personal income tax (flat 5.695%) applies to LLC profits at the member level. Source: Idaho State Tax Commission, verified 2026-05-29.

Does Idaho require an operating agreement?

No. Idaho Code § 30-25-105 recognizes operating agreements as binding between members but does not require them. Standard practice for any LLC. Banks will typically still ask to see one before opening a business account, especially for multi-member LLCs. Source: Idaho Code Title 30 Chapter 25 (Uniform LLC Act).

Is Idaho a good state for non-resident formations?

For pure cost: yes, the 5-year baseline is $100 lifetime. For practical convenience: less so. Non-resident formation requires hiring an Idaho registered agent service ($99-$150/yr), and the 15-20-day standard processing time means most non-resident founders end up paying the $40 expedite as well. Even so, the all-in 5-year cost runs $640-$890 with services, which beats Connecticut ($1,000+) and rivals Wyoming ($340 DIY but $700-$1,200 with services). Source: Idaho Secretary of State Business Services.

State quirk: the free-but-mandatory annual report

Idaho’s annual report is one of only a handful in the US that is required as a matter of compliance but priced at $0. The state keeps the mandate because the annual report serves a real function: it confirms the LLC’s current registered agent (so the state knows where to serve process), principal office address (so the state knows where the entity actually does business), and current managers or members (for entities that have changed structure). The state declines to charge for the filing because the historical legislative position has been that the formation fee covers the perpetual record-keeping cost, and the annual confirmation is a low-friction administrative checkbox rather than a revenue source. The downside is administrative dissolution risk: founders who see “$0” and assume “optional” get blindsided when the SOS marks the LLC delinquent (after the anniversary month passes) and then administratively dissolves the entity after a year or two of non-filing. Reinstatement is possible but more expensive than the original filing. Calendar the annual report even though it’s free. The same logic applies in Ohio, where there is no annual report at all, the absence of a fee does not mean the absence of paperwork in every state.

Common mistake in Idaho

The most common Idaho LLC mistake is missing the free-but-mandatory annual report and ending up administratively dissolved. Founders see “$0 annual report fee” and assume the report itself is optional. It’s not. The second most common mistake is filing on the standard processing timeline and being surprised by the 15-20 business day turnaround. For any founder who needs to open a bank account, sign a lease, or close a contract that requires a filed LLC, the $40 expedite is essentially mandatory.

Sources

  1. Idaho Secretary of State Business Services Portal, last verified 2026-05-29
  2. Idaho Code Title 30 Chapter 25 (Idaho Uniform Limited Liability Company Act), last verified 2026-05-29
  3. Idaho State Tax Commission Business Taxes, last verified 2026-05-29
  4. Idaho Business Registration System, last verified 2026-05-29
  5. IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-05-29
  6. IRS Apply for an Employer Identification Number Online, last verified 2026-05-29

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Idaho LLC fees directly from sosbiz.idaho.gov on a quarterly cycle. Connect on LinkedIn.

Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.

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AI Q&A

Ask anything about Idaho LLCs

Pre-answered for the questions founders ask first. Tap one to read the full answer, or write your own.

What's the actual filing fee in Idaho?

Idaho charges $100 to file the Certificate of Organization with sosbiz.idaho.gov. Expedited service is available for an additional $40, reducing turnaround to about 1 business days vs. the standard ~20.

Does Idaho have a franchise tax?

No. Idaho does not impose a flat franchise tax on LLCs. Some pass-through entity income may still be taxed at the member level under state income tax rules.

What's the annual report situation in Idaho?

Idaho does not require a recurring annual report. This is a meaningful long-term advantage; many states charge $50-$500/year just for the report.

Do I need a registered agent in Idaho?

Yes. Every Idaho LLC must designate a registered agent with a physical Idaho street address (no P.O. boxes), available during business hours to accept legal mail. You can serve as your own agent for free if you live in Idaho, but most founders use a commercial service ($100-150/year) to keep their home address off the public record.

What's unusual about forming an LLC in Idaho?

Unlike most states, Idaho does not charge a fee for its annual report, making ongoing compliance more affordable for LLCs.

Live answers grounded in primary state SOS sources. No account needed; we don't save your question.

Free preview

Idaho-specific Operating Agreement preview

Five substantive sections with Idaho-specific clauses (filing form, franchise tax, publication requirements, governing law). Use as a starting point with your attorney, or upgrade for the full 12-section document.

OPERATING AGREEMENT OF [COMPANY NAME], LLC

A Idaho Limited Liability Company
Generated 2026-06-01 • State-specific template

Article I. Formation

This Operating Agreement is entered into as of [date], by and among the undersigned members of [Company Name], a Limited Liability Company organized under the Idaho Limited Liability Company Act. The Company was formed by filing the Certificate of Organization with the Idaho Secretary of State on [filing date]. The Company's principal office is located at [address], Idaho.

Article II. Members & Membership Interests

The members of the Company are listed on Exhibit A. Each member's capital contribution and percentage interest are set forth therein. Members may be admitted only by [unanimous / majority] consent of existing members. Idaho law does not mandate a written operating agreement, but the parties agree that this writing governs.

Article III. Management

The Company shall be [member-managed / manager-managed]. Idaho default rules apply to any matter not addressed here.

Article IV. Distributions & Allocations

Profits, losses, and distributions shall be allocated among members in proportion to their percentage interests, except as otherwise agreed in writing. Distributions shall be made [quarterly / annually / at the discretion of the [members / managers]]. The Company shall maintain capital accounts in accordance with Treas. Reg. § 1.704-1(b).

Article V. Dissolution & Idaho-Specific Provisions

The Company shall dissolve upon [vote of majority members / occurrence of specific events]. Upon dissolution, the Company shall wind up its affairs and distribute remaining assets in accordance with Idaho law. This agreement is governed by Idaho law and any disputes shall be resolved in [forum].

7 more sections in the full document

Tax matters, indemnification, transfer restrictions, dissolution mechanics, signature pages, exhibits A & B (member roster + capital contributions), and amendment procedures. Plus state-specific signature-line text per $Idaho convention.

Get the open dataset (free, CC BY 4.0)

Not legal advice. This template is a starting point for discussion with a licensed Idaho attorney. Operating Agreements should be reviewed by counsel for your specific situation.

Idaho LLC cost vs popular alternatives

A common decision is whether to form in your home state or an out-of-state filing state (Delaware, Wyoming, New Mexico). Out-of-state formation usually requires foreign-LLC registration in your home state too, adding both filing costs.

State First-year cost Annual renewal Franchise tax Processing days Publication required
Idaho $100 $0 - 20 days -
Delaware $390 $300 - 14 days -
Wyoming $160 $60 - 14 days -
New Mexico $50 $0 - 14 days -
Florida $263.75 $138.75 - 5 days -

Fees verified 2026-05-29 from each state's Secretary of State.

Frequently asked questions about Idaho LLCs

How much does it cost to form an LLC in Idaho in 2026?

Idaho charges $100 to file the Certificate of Organization. Idaho has no annual report fee. Verified 2026-05-29 from sosbiz.idaho.gov.

Does Idaho require an annual report?

Idaho does not require an annual report or charges no fee for it.

What is the processing time in Idaho?

Standard processing in Idaho takes about 20 business days. Expedited processing is available for an additional $40, reducing turnaround to about 1 business days.

Does Idaho have a publication requirement?

No. Idaho does not require LLC formation to be published in newspapers.

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Best State Recommender 5-question decision tree: form in Idaho or somewhere else? Honest, non-affiliate. Foreign LLC Cost Calculator Form in one state, operate in Idaho? See the actual cost, both states' fees combined. Registered Agent Cost Comparator Sortable table of all major RA services + the $0 "act as your own agent" path. S-Corp Savings Calculator Income-threshold math: at what profit does S-corp election save you money? Compare LLC Services Pick any LLC formation service, see real cost vs filing direct with Idaho's SOS.

Not legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.