What Does It Cost to Form & Maintain an LLC in Idaho in 2025?

Searching for the precise Idaho LLC cost in 2025? It’s $100 to form online (or $120 by paper) and $0 for the required annual report. We’ll also price out optional items (registered agent service, DBA/Assumed Business Name, and certificates) and summarize the state tax basics that affect your budget. This guide separates must-pay vs. nice-to-have costs and shows easy savings, so you can launch with confidence.

Idaho LLC Costs Summary (Year 1 & Ongoing)

Use this quick table to plan your budget. We list mandatory state fees first, then common optional/”as-needed” items. Where fees differ by filing method, online is shown first (Idaho encourages e-filing), and we note paper’s $20 manual-processing add-on separately.

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) – $100 online; $120 paper

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.)

If you’re unsure what the document covers, skim our Certificate of Organization explainer so you file it right the first time.

For step-by-step filing so your cost plan matches the workflow, see our guide to Idaho LLC formation steps.

Professional LLC (if applicable) – same base $100; paper adds $20

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) – $20 online; $40 paper.

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) – $25 to file; amendment $10; cancellation $0.

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 – $10.

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).

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 – $0 state fee

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). 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 – $0 online; $20 by paper

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.

Amendments – $30 online; paper shows $30 + $20

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)

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.

DIY Using Your Idaho Address – $0 (but privacy/time trade-offs)

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 – typical $100–$150/year

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.)

Switching Agents Later – $0 online; $20 by mail paper

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
A quick comparison to help you decide. (There’s no wrong answer, pick what fits your workflow.

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 – 5.3% for 2025

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 – 6% Statewide (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; no Idaho LLC franchise fee.

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 – $100 online; $120 paper

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.

Why two prices? The Secretary of State’s site explains that most paper forms carry a $20 manual-processing fee, which accounts for the $120 total on the PDF form.

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.

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.

Budget Scenarios & Cost Control

Here are realistic, apples-to-apples scenarios showing what most Idaho founders actually spend, plus simple ways to trim costs without risking compliance.

Bare-bones DIY (online)

Year 1 ≈ $100 total:

• Certificate of Organization (online): $100
• Annual report: $0 (Idaho explicitly warns about scams that charge for this)
• Registered agent: $0 if you serve as your own agent at an Idaho street address (privacy trade-offs).
• Local/industry licensing: varies by city/activity (see prior section).

Typical  with a commercial registered agent

Year 1 ≈ $225–$260:

• Certificate of Organization (online): $100
• Registered agent service: ~$100–$150/yr (e.g., Northwest $125/yr), with market lows around $35 and promos approaching $199+ depending on provider and bundle.
• Optional DBA (Assumed Business Name) filing: $25 online (paper adds $20 manual).
• Annual report: $0.

Year-1 snapshot (online filing)
The table below compares the two most common setups at a glance.

Ongoing (after Year 1):

• Registered agent (if used): ~$100–$150/yr (shop around; some budget providers advertise $35/yr).
• Annual report: $0 (file on time to avoid administrative issues).

Cost savers that actually matter:

• File online to skip the $20 paper/manual surcharge
• Calendar the annual report – it’s $0, so ignore third-party “pay us to file” mailers
• Get your EIN directly from the IRS – it’s free
• Buy a state certificate only if needed (bank/partner). Idaho’s Certificate of Existence/Good Standing is $10

If you’ll hire W-2 staff early, a PEO in Idaho can bundle payroll, HR, and workers’ comp so you avoid separate setups.

Timeline, Processing, and Expedite Math

Timelines hinge on how you file and how urgent your project is. Online via SOSBiz is the default for speed and cost control because it skips manual data entry, while paper routes move slower and usually add a small surcharge. In this section, you’ll see when standard online filing is fast enough, when paying for expedited or same-day service actually makes financial sense, and why foreign registrations and paper submissions take longer, so you can choose the quickest, smartest path for your deadline.

Standard Online Processing is Quick via SOSBiz

Filing online through SOSBiz is the fastest baseline because it skips paper handling and avoids manual data entry. If you’re on a hard deadline, Idaho offers two paid speed boosts you can add to eligible filings: expedited (+$40) and same-day (+$100). These surcharge options are printed directly on the Secretary of State’s forms, including the LLC Certificate of Organization. Use them only when timing truly matters; otherwise, file standard online and keep the money in your budget.

Quick math example (when it’s worth it):
If a time-sensitive contract requires an approved Idaho LLC tomorrow, online + same-day (+$100) can be cheaper than missing the project or overnighting paper forms that still face manual entry. The official forms show the same +$40 and +$100 options across many filings, so you can choose consistently when speed is essential.

Foreign Entries and Paper Filings Take Longer

Out-of-state (foreign) registrations and any paper submissions inherently add time. Paper filings also tack on a $20 manual processing surcharge in Idaho, listed prominently on the SOS fee language and on individual forms. Whenever possible, file online to avoid the $20 add-on and reduce staff handling delays. Foreign LLCs should also plan time to obtain a recent Certificate of Existence from their home state, which Idaho requires at filing.

For realistic timelines by method, see how long an Idaho LLC takes so you only pay for speed when it actually moves the needle.

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.