Start a Free LLC in Idaho

Per the Idaho Secretary of State, as of September 2026, Idaho charges $120 to file the Certificate of Organization. After that, the Annual Report is free to file every year. With LLC Register, formation is included in the $99-a-year Idaho registered agent service, so year one costs $219.

The state publishes no fixed processing time and works filings in the order received. Filing online also avoids the $20 manual-processing surcharge on paper forms. Expedited filing is available for $40 extra (evidence of filing within 8 working hours), or $100 extra for guaranteed same-day service if submitted before 1:00 p.m. Mountain time. Your LLC exists once the state accepts your filing.

To start an LLC in Idaho, choose an available name, appoint an Idaho registered agent, and file the Certificate of Organization with the Idaho Secretary of State for $120. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.

Yes. You can file online through SOSBiz, or by mailing or delivering a paper form to the Secretary of State's office. The Certificate of Organization costs $120.

In Idaho you form an LLC by filing the Certificate of Organization with the Idaho Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $120.

Yes. Expedited filing is available for $40 extra (evidence of filing within 8 working hours), or $100 extra for guaranteed same-day service if submitted before 1:00 p.m. Mountain time. The state publishes no fixed processing time and works filings in the order received. Filing online also avoids the $20 manual-processing surcharge on paper forms.

Use the Idaho Secretary of State's free online business name search to check whether your LLC name is available. Your Idaho LLC name must contain "Limited Liability Company," "Limited Company" or an abbreviation such as "LLC" or "L.L.C." A professional LLC instead uses "Professional Limited Liability Company" or "P.L.L.C."

Your Idaho LLC name must contain "Limited Liability Company," "Limited Company" or an abbreviation such as "LLC" or "L.L.C." A professional LLC instead uses "Professional Limited Liability Company" or "P.L.L.C." The rules are set by the Idaho Uniform Business Organizations Code and Idaho Uniform Limited Liability Company Act, Idaho Code Title 30, Chapters 21 and 25.

Yes. You can reserve a name for $40 with an Application for Reservation of Legal Entity Name; the reservation lasts 4 months. A reservation is optional; filing the formation document also secures the name.

Yes. Every Idaho LLC must have a registered agent. Your registered agent needs a physical street address in Idaho, a P.O. box or commercial mail box is not accepted, and can be an Idaho resident individual or a business entity registered with the Secretary of State.

Yes. A member or manager who is an Idaho resident can serve as the LLC's registered agent. Your address becomes public record, and someone must be there during business hours to accept legal papers.

Not as your registered agent's address. Your registered agent needs a physical street address in Idaho, a P.O. box or commercial mail box is not accepted, and can be an Idaho resident individual or a business entity registered with the Secretary of State. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Idaho.

File the Change of Registered Office or Registered Agent, or Both with the Idaho Secretary of State. There is no fee to file it.

Serving as your own Idaho registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Idaho registered agent service is $99 a year and includes LLC formation and annual report filing.

Yes. Idaho LLCs must file the Annual Report every year. There is no state fee to file it.

The Annual Report is due by the end of the anniversary month of your LLC's formation, every year. Your first one is due by the end of the anniversary month one year after your LLC is formed. It is filed with the Idaho Secretary of State.

Per the Idaho Secretary of State, as of September 2026, there is no state fee to file the Annual Report. It is due by the end of the anniversary month of your LLC's formation, every year. LLC Register files it for you at no extra service fee while your registered agent service is active.

There's no monetary late fee, but the Secretary of State can start administratively dissolving your LLC if the report still isn't filed after a 60-day notice period. File as soon as possible to keep your LLC in good standing.

Idaho has no franchise or privilege tax on LLCs.

Idaho taxes individual income at a flat 5.695% rate, so a default pass-through LLC's profits are taxed once on the members' Idaho returns at that rate. An LLC that elects corporate tax treatment instead pays Idaho's corporate income tax at the same flat rate. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.

If you sell taxable goods or services, apply for a free Idaho Seller's Permit through the State Tax Commission, there is no fee to apply.

Before you hire, register with the Idaho Department of Labor for unemployment insurance, and with the Idaho State Tax Commission for income tax withholding. You also need an EIN from the IRS before you run payroll.

It depends on your industry and location: Idaho regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the SOSBiz (Idaho Secretary of State online business portal).

Idaho does not require an operating agreement, and the state's own instructions say not to send one in, it is never filed with the Secretary of State. LLC Register includes an operating agreement with every Idaho LLC it forms.

You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.

Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.

Yes. You do not have to live in Idaho or be a U.S. citizen to form an Idaho LLC. You do need a registered agent with a physical address in Idaho. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.

Yes. Idaho allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.

No. Idaho's LLC statutes do not provide for series LLCs.

Yes. Licensed professionals in fields such as law, medicine, accountancy, engineering and several others can form a professional LLC using the "Professional Limited Liability Company" or "P.L.L.C." designation.

No. Idaho does not require newspaper publication to form an LLC.

Order a Certificate of Existence from the Idaho Secretary of State for $10. Banks, lenders and other states often ask for one as proof your LLC is current with the state.

An LLC formed in another state registers to do business in Idaho by filing the Foreign Registration Statement with the Idaho Secretary of State. The fee is $120, and the LLC needs an Idaho registered agent. Foreign LLCs must submit a Certificate of Existence (or Good Standing) from their home state, dated within 90 days of filing, along with the Foreign Registration Statement.

File the Amendment to Certificate of Organization with the Idaho Secretary of State for $50. Amend when you change your LLC's name or other information in the formation document.

File the Statement of Dissolution with the Idaho Secretary of State for $20. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.

File a Certificate of Assumed Business Name with the Idaho Secretary of State for $45 if your LLC will trade under a name other than its legal name. A DBA lets your LLC trade under another name without forming a new company.

Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Idaho taxes individual income at a flat 5.695% rate, so a default pass-through LLC's profits are taxed once on the members' Idaho returns at that rate. An LLC that elects corporate tax treatment instead pays Idaho's corporate income tax at the same flat rate.

An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Idaho it costs $120 to form and the Annual Report is free every year.

A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. An Idaho LLC costs $120 to form and protects your personal assets, with the same pass-through taxes by default.

Usually not if your business operates in Idaho. An out-of-state LLC doing business here must also register as a foreign LLC in Idaho for $120 and keep an Idaho registered agent, so you pay two states' fees.

No. Formation is included in the $99-a-year Idaho registered agent service. The state still charges its $120 filing fee, which we pass through at cost.

For $99 a year plus the $120 state fee: Idaho LLC formation in year one, an Idaho registered agent, an operating agreement, and filing of your Annual Report every year. Renewal is $99 a year. State fees are passed through at cost.

No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.

The Idaho Secretary of State, Business Services Division, handles LLC formations, amendments and annual filings. Its office is at 450 N. 4th Street, Boise, ID 83702 (mail: P.O. Box 83720, Boise, ID 83720-0080).

Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Certificate of Organization, your EIN and your operating agreement.