Idaho LLC formation costs $100 online ($120 by paper). Most first-year budgets land around $100–$260, mainly driven by whether you hire a registered agent service (privacy + availability trade-off). Idaho’s annual report fee is $0, but it’s due every year by the last day of your LLC’s anniversary month, missing it can trigger administrative dissolution steps after notice. We verified the numbers below using Idaho SOS official forms + SOSBiz guidance.
| Cost item | Idaho state fee | When it applies / what to watch |
|---|---|---|
| LLC filing (Certificate of Organization) | $100 online / $120 paper | Paper includes the built-in $20 manual-processing fee (and the form must be typed). |
| Annual report | $0 | Due by end of your anniversary month; missing it can trigger administrative dissolution after notice. |
| Name reservation (optional) | $20 online / $40 paper | Only if you’re not ready to file yet; paper adds the same manual-processing surcharge. |
| Registered agent | $0 DIY / typically the real cost driver | Most founders pay for privacy and availability rather than filing fees. |
| Late penalty / reinstatement risk trigger | No “late fee”, but real risk | If you don’t file the annual report (or you’re without an agent for 60+ days, Idaho can dissolve the LLC. |
In Idaho, one of the easiest ways to delay your LLC filing is the Registered Agent address. The state requires an Idaho physical street address and explicitly rejects P.O. Boxes and commercial personal mailboxes (for example, UPS Store-style addresses). Also, if you file online by card, plan for your checkout to be slightly above $100 because SOSBiz adds a payment processing or convenience fee. We recommend budgeting a few extra dollars so the final total does not surprise you.
One-Time State Fees (Formation & Naming)
Idaho keeps formation and naming costs straightforward. Most filings are cheaper online; paper submissions trigger a $20 manual-processing fee, and many paper filings can be expedited for an extra charge. Below are the one-time, state-imposed items you might pay when you start or brand your LLC. (If you prefer a done-for-you package, compare Idaho LLC formation services so you only pay for help that actually saves time).
Certificate of Organization (LLC)
Filing online through SOSBiz is the most economical route ($100). If you mail or deliver the paper form, the fee shown on the state form is $120 because it includes the $20 manual-processing surcharge. Paper filings can add expedited (+$40) or same-day (+$100) service. The state form lists the paper fee and expedite options; the online fee is the same base amount minus the manual surcharge. In practice, paper filings often get kicked back when the total does not include the $20 manual-processing fee.
Payment realities:
Idaho accepts card, check or money order, and cash (do not mail cash). Card payments add a $1 processing fee plus 2.5%, so checkout usually comes out slightly above $100. For paper filings, the Certificate of Organization must be typed, and checks or money orders should be payable to Idaho Secretary of State and mailed to: 450 N 4th Street, PO Box 83720, Boise, ID 83720-0080.
We recommend budgeting a few extra dollars for the card fee and verifying the paper form is typed with the correct total before sending.
Why does Idaho ask for a “governor”?
Idaho’s LLC Certificate of Organization requires at least one “governor.” In plain English, this is Idaho’s term for the person with authority in the LLC (typically a member or manager). We recommend listing someone who can legitimately sign and make decisions for the company, so the filing matches how the LLC will actually be run.
If you’re unsure what the document covers, skim our Certificate of Organization explainer so you file it right the first time. And for step-by-step filing so your cost plan matches the workflow, see our guide to Idaho LLC formation steps.
Professional LLC (if applicable)
Professional Limited Liability Companies (PLLCs) use a different form, but the state charges the same base fee. The paper PLLC form shows $120 (which includes the $20 manual-processing fee) and offers the same +$40 expedited and +$100 same-day options. Filing online avoids the $20 manual surcharge (netting $100).
Not sure whether you need a PLLC or a standard LLC? See our LLC vs PLLC: key differences breakdown before you choose.
Name Reservation (optional)
If you want to hold a name before filing, Idaho’s reservation lasts four months. The paper form lists $40 because it bakes in the $20 manual-processing fee; the online equivalent is $20. Expedited (+$40) and same-day (+$100) upgrades apply to paper submissions.
Before you spend time or money reserving, run an Idaho business entity search (guide) to confirm the name is available
DBA/Assumed Business Name (optional)
Idaho calls DBAs “Assumed Business Names” (ABNs). Initial ABN filing is $25; if you file on paper, add the $20 manual-processing fee. Amendments cost $10 (paper adds $20 manual), and cancellations are free. ABNs are perpetual, they remain in effect until you cancel them.
If you’re weighing pure branding with a DBA against forming a separate entity, compare LLC vs DBA to avoid mixing goals and liability.
Certificate of Existence/Good Standing
When a bank or partner asks for proof your LLC is active, request a Certificate of Existence/Good Standing for $10. If you need certified copies of your filing, the Secretary of State charges $10 + $0.25 per page.
Quick comparison (one-time items)
Here’s a compact view so you can skim differences by filing channel. (Expedite options are available for paper filings where shown).
| Item | Online | Paper (includes $20 manual) | Expedite (paper) |
|---|---|---|---|
| Certificate of Organization (LLC) | $100 | $120 | +$40 (expedite) / +$100 (same-day) |
| Certificate of Organization (PLLC) | $100 | $120 | +$40 / +$100 |
| Name Reservation (4 months) | $20 | $40 | +$40 / +$100 |
| Assumed Business Name (DBA/ABN) | $25 | $45 | – |
| Certificate of Existence (Good Standing) | $10 | $10 | – |
| Certified Copies (as needed) | $10 + $0.25/page | $10 + $0.25/page | – |
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Ongoing State Costs (Annual & Changes)
Idaho keeps ongoing compliance light. Most updates can be done online at $0, while paper submissions usually trigger the state’s $20 manual-processing surcharge. Below are the recurring or “as-changes-occur” items you’ll likely encounter, with sources so you can verify every fee.
Annual Report Due Each Year
Idaho LLCs file an annual report every year by the last day of the anniversary month. The state charges no fee to file this report (online is standard). On the Certificate of Organization, Idaho notes annual report reminders are mailed to the “mailing address for future correspondence” (Line 5). We recommend using an address you actively monitor so you do not miss state notices. If you’re new to what an annual report covers and why states require it, skim our LLC annual report guide before you file.
Change Registered Agent/Office
You can update your registered agent and/or registered office online for $0. If you submit the paper “Change of Registered Agent/Registered Office” form, the fee is $20, this is the manual data entry surcharge the state applies to paper filings that could be completed online. Expedited options are available on paper filings if you need them.
Certificate of Amendment
To change key LLC details (like the company name or member/manager info), the Amendment to Certificate of Organization costs $30 online. If you file the paper form, it’s $50 because it includes the $20 manual-processing fee. If you’re replacing the original filing with a clean, updated record, the Restatement of Certificate of Organization is $50 (paper, includes manual-processing). Paper submissions can add +$40 for expedited or +$100 for same-day service.
Quick reference (ongoing items)
| Filing | Online Fee | Paper Fee | Notes |
|---|---|---|---|
| Annual Report | $0 | $0 | Due annually by end of anniversary month. |
| Change of Registered Agent/Office | $0 | $20 | Paper reflects manual-entry surcharge; expedite available on paper. |
| Amendment to Certificate of Organization | $30 | $50 | Paper = $30 base + $20 manual; expedite tiers available on paper. |
| Restatement of Certificate of Organization | – | $50 | Paper filing (includes manual); expedite tiers available on paper. |
Registered Agent Cost (DIY vs. Service)
Idaho requires every LLC to maintain a registered agent with an Idaho physical street address who’s available during normal business hours to receive legal notices. You can serve as your own agent, or you can hire a professional (our best Idaho registered agent services roundup compares pricing and trade-offs so you can pick a reliable option without overpaying).
Idaho Requirement and Role
Your agent accepts service of process and state correspondence on your company’s behalf. Idaho allows individuals or businesses with an in-state street address to serve as agent (P.O. boxes aren’t allowed), and the agent must be reachable during business hours.
Idaho rejection pattern:
Idaho does not just reject P.O. Boxes. The state also rejects commercial personal mailboxes (for example, UPS Store style addresses) and requires an Idaho physical street address for the registered agent. Idaho also notes that an Assumed Business Name filing cannot be a registered agent.
We recommend treating the registered agent address as a “must be perfect” field, because a non-compliant address is an easy way to slow approval.
DIY Using Your Idaho Address
Doing it yourself costs $0 and keeps your startup budget lean. The trade-off: your address goes on the public record and you must be reliably available at that location during business hours, which can be inconvenient if you travel, work in the field, or prefer privacy.
Commercial Services
Most entrepreneurs choose a commercial agent for convenience and privacy. Pricing varies by provider and promo:
- Northwest Registered Agent: $125/year (flat rate).
- IdahoRegisteredAgent: $35/year (Idaho-only budget option).
- ZenBusiness: $99 first year, then $199/year.
- LegalZoom: commonly $249–$299/year range.
From these examples, a “typical” recurring price lands around $100–$150/year for a registered agent service, with bargain providers near $35 and higher-touch brands running $199+. (Always check the current rate and renewal price before you buy.)
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Switching Agents Later
Idaho lets you change agents online for $0. If you file the paper “Statement of Change of Registered Agent/Registered Office”, the fee is $20 (the state’s manual-processing surcharge). Paper filings may add +$40 expedited or +$100 same-day service.
DIY vs. Service at a glance:
| Option | Annual Cost | Pros | Watch-outs |
|---|---|---|---|
| DIY (you/your Idaho address) | $0 | Cheapest possible; full control | Public address; must be available during business hours; risk of missing legal mail. |
| Registered agent service | $35–$199+ (typical $100–$150) | Privacy; document scanning; compliance reminders; reliable availability | Recurring fee; compare renewal pricing and features. |
Taxes That Affect Your LLC Budget (State-Level)
State taxes don’t add line-items to your Secretary of State filings, but they do shape your take-home profit. Here’s what Idaho changed for 2025, how sales tax works, and what most small LLCs can expect by default.
Idaho Individual/PII Flat Rate
Idaho cut its personal income tax to a flat 5.3%, effective January 1, 2025 (retroactive). The governor signed HB 40 on March 6, 2025, and the Idaho State Tax Commission updated the 2025 withholding tables accordingly.
What this means:
Profits from a default pass-through LLC flow to the owners and are taxed at the 5.3% Idaho rate (plus federal). Payroll providers and employers should already be using the updated 2025 tables.
Sales Tax (local add-ons may apply)
Idaho’s state sales tax is 6%. Some resort cities add a local option tax (commonly up to 3%) on specific transactions like lodging or by voter-approved measures. If you sell taxable goods/services, register through the Idaho Business Registration (IBR) process. There’s no fee for the seller’s permit.
Example: Ketchum and other resort cities impose local sales taxes on certain activities in addition to the 6% state rate. Always check the city’s website before you open the doors.
Pass-through Default
By default, an LLC is pass-through:
- Single-member LLCs are disregarded entities for income tax unless they elect corporate status.
- Multi-member LLCs are taxed like partnerships; income “passes through” to the members.
Idaho does not impose a separate, annual LLC franchise tax. If your LLC elects corporate taxation, you’ll pay Idaho corporate income tax (now also 5.3% for 2025) instead of pass-through treatment.
For a bigger-picture view, review our LLC tax benefits overview to see how structure and elections can change your take-home.
Foreign LLC Costs (operating from another state)
If your LLC is formed in another state but doing business in Idaho, you’ll register as a foreign LLC. Expect one filing with the Secretary of State plus the standard registered-agent requirement.
Foreign Registration Statement
Idaho’s Foreign Registration Statement costs $100 online. Paper filings are $120 because they include the $20 manual-entry surcharge. Paper expedite options: +$40 (expedited) or +$100 (same-day). You must include a Certificate of Existence/Good Standing dated within 90 days from your home state.
Registered Agent in Idaho
Every foreign LLC must appoint an Idaho registered agent with an in-state street address, available during business hours. Pricing for commercial agents is market-based (often ~$100–$150/year), but the state requirement is the same as for domestic LLCs.
At-a-glance: Foreign LLC costs, there’s a quick comparison below so you can budget before you apply.
| Item | Online | Paper | Notes |
|---|---|---|---|
| Foreign Registration Statement | $100 | $120 | Paper adds $20 manual-entry; +$40 expedited or +$100 same-day available. Certificate of Existence (≤90 days) required. |
| Registered agent (Idaho address) | Market rate (typ. $100–$150/yr) | Same | Must have an Idaho street address; business-hours availability required. |
Local Licenses & Permits (City/County)
Idaho doesn’t issue a general, statewide business license. Licensing is handled locally by cities and counties (many cities don’t require a general license at all, while others license only certain activities). Always check with your city clerk or county clerk for the exact rules where you’ll operate.
How local licensing works in practice (with examples):
- Some cities don’t require a general business license. For example, Meridian states it “does not require a general business license,” but does license certain activities (e.g., alcohol, taxis, special events).
- Other cities license specific activities only. Boise issues licenses for defined categories (e.g., childcare, alcohol-related businesses, taxis, vendors), not a universal license for every business.
- Coeur d’Alene lists multiple activity-based licenses (e.g., home occupations, mobile concessions, taxi companies). Fees and paperwork vary by license type.
- For a quick statewide orientation (and contact details for local clerks), the Business.Idaho.gov portal clearly notes there’s no state business license and points you to your local clerk. Use its Licenses & Permits pages and Business Wizard to spot any special permits.
For a quick tip: Don’t confuse tax permits with local licenses. Seller’s permits and similar tax accounts are issued through Idaho’s IBR process, not by city clerks.
If you’re unsure whether you need a license at all, this LLC business-license checklist clarifies when permits apply and who issues them.
FAQs: Idaho LLC Costs
This FAQ gives clear, fast answers to the most common questions about Idaho LLC costs in 2025: formation fees, whether there’s an annual charge, what a registered agent typically costs, optional DBA and certificate fees, foreign (out-of-state) registration, and the state tax basics that influence your budget. Use it as a quick, trustworthy reference while you plan Year-1 and ongoing expenses.
How much does it cost to form an LLC in Idaho?
It’s $100 online to file the Certificate of Organization. Paper filings cost $120 because Idaho adds a $20 manual processing fee to most paper forms. If you need faster approval, you can add expedite (+$40) or same-day (+$100) on eligible filings. Filing online via SOSBiz avoids the manual surcharge and is the best default for speed and cost control.
Is there an annual LLC fee in Idaho?
No state annual fee, Idaho requires an annual report to keep your entity info current, but the state filing fee is $0. Reports are due by the end of your formation anniversary month and are typically filed in SOSBiz. This keeps your LLC in good standing without the yearly franchise taxes some states charge.
Can I pay to speed up processing? What are the expedite fees?
Yes, Idaho offers two upgrade tiers printed on many forms: expedited processing (+$40) and same-day processing (+$100). You can add these to eligible filings (online or paper) when timing is critical. If your timeline allows, standard online filing is usually fast enough and costs less overall.
What other common state filings might I pay for? (Optional costs)
Two frequent add-ons are branding and proof-of-status. An Assumed Business Name (DBA) filing is $25 online (paper is $45 including the $20 manual fee), and you can also pay for certified status documents as needed (Certificates of Existence/Good Standing are $10). Only order certifications when a bank, landlord, or vendor requests them.
What does a registered agent cost in Idaho?
You must maintain an in-state agent. DIY with your address is $0, but you’ll sacrifice privacy and must stay available 9–5. Commercial registered agent service typically runs $100–$150/year; for example, Northwest charges $125/year, while budget providers in Idaho advertise as low as $35/year. Choose based on reliability, not price alone.
How much to register a foreign (out-of-state) LLC to do business in Idaho?
Foreign LLC registration is $100 online or $120 by paper (includes the $20 manual processing fee). Idaho also requires a recent Certificate of Existence/Good Standing from your home state. The same expedite (+$40) and same-day (+$100) options can apply. You’ll also need an Idaho registered agent, with market rates similar to domestic LLCs.
Are the EIN and seller’s permit free?
Yes, the IRS issues EINs at no cost when you apply directly online. Idaho’s sales tax registration (seller’s permit) is also free, the Tax Commission’s rules specify no fee for the initial sales tax permit. Apply through Idaho Business Registration (IBR) to create your tax accounts and get your permit.
- Idaho Secretary of State: Certificate of Organization (LLC) (PDF)
- Idaho Secretary of State: Foreign Registration Statement (LLC) (PDF)
- Idaho Secretary of State: Registered Agent Information
- Idaho Secretary of State: Assumed Business Name (DBA/ABN) Registration (PDF)
- Idaho State Tax Commission: Sales & Use Tax Basics (state rate 6%)
- City of Meridian: License & Permit Applications (no general business license)
- City of Boise: Licensing & Permits
- City of Coeur d’Alene: Licenses
Looking for an overview? See Idaho LLC Services
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