How to Start an LLC in Idaho (2026)
Idaho is one of the most genuinely low-cost states to form and maintain an LLC — a $100 filing fee, a flat 5.3% state tax, and a $0 annual report. This guide walks all 8 steps, with a cost calculator and the details other guides skip.
It costs $100 to file Idaho's Certificate of Organization online (or $120 by paper), with approval typically within a few business days. There's no franchise tax and no fee for the required Annual Report — Idaho is one of the few states that charges $0 for this yearly filing, due by the last day of your LLC's anniversary month. Idaho's flat 5.3% state income tax and lack of a general business license also make it a genuinely simple state to operate in.
- Filing fee
- $100 online
- Paper filing
- $120
- Processing
- Several business days
- Annual Report
- $0
- Report due
- End of anniversary month
- State income tax
- Flat 5.3%
- Formation doc
- Certificate of Org.
Why Form an LLC in Idaho?
Idaho consistently ranks among the most affordable states to form and run an LLC — and it earns that reputation:
- Genuinely cheap formation — $100 to file online, with no hidden add-on fees for the base filing.
- Free ongoing compliance — the Annual Report costs $0 if filed online, a rare feature among US states.
- No franchise tax — Idaho doesn't layer a separate business-privilege tax on top of income tax.
- Simple flat-rate income tax — a single 5.3% rate applies to all taxable income, with no brackets to calculate.
- No general statewide business license — fewer licensing hoops than many states, though local and industry-specific permits still apply.
Idaho LLC Cost Calculator
Toggle the options to see your total first-year cost:
Estimates only. Registered agent pricing varies by provider. Your first Annual Report isn't due until the year after formation, so most LLCs' actual first-year cash outlay is just the $100 filing fee. Not legal or tax advice.
The 8 Steps to Start Your Idaho LLC
Here's the full path from name to taxes. Each step has its own detailed guide with a tool to make it easier — the filing that legally creates your company is Step 3: Certificate of Organization:
Idaho's Flat Income Tax
Idaho uses a flat 5.3% income tax rate — one of the simplest state tax systems in the country, with no brackets to calculate. As a default pass-through LLC, your share of profits flows to your personal return, taxed federally and then at Idaho's single flat rate. Idaho's sales tax is similarly straightforward: a flat 6% statewide, with a modest 3% Resort City Tax add-on only in a handful of tourist towns like Sun Valley and McCall. We break the full income tax picture down, with an estimator, in Step 8: Idaho LLC Taxes.
Idaho's Annual Report deadline is tied to your anniversary month, not a fixed dateYour report is due by the last day of the calendar month your LLC was originally approved in — every year. Form in March and it's due every March 31; form in November and it's due every November 30. See Step 6 for the full breakdown.
- ✓Forms your Idaho LLC for $39 + the $100 state fee
- ✓Tracks your anniversary-month Annual Report deadline for you
- ✓Free Idaho registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
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Idaho LLC — FAQ

Ahmad Adil is the founder and CEO of LLC School. The figures here — the $100 Certificate of Organization fee, the $0 Annual Report, and Idaho's flat 5.3% state income tax — reflect current Idaho Secretary of State and Idaho State Tax Commission guidance. This is educational content, not legal or tax advice.
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