Forming an LLC in Idaho costs $100 to file with the state. Ongoing, you file: Annual report (free), anniversary month. Free annual report keeps ongoing cost low.
Idaho LLC at a glance
| State filing fee | $100 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | Annual report (free), anniversary month |
| Franchise / annual tax | None |
| State income tax | Yes |
| State sales tax | 6% |
| Sales-tax economic nexus | $100,000 |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Idaho Secretary of State and tax authority before filing.
Does Idaho fit your situation?
Idaho puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. Free annual report keeps ongoing cost low.
If you do not live or operate in Idaho, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Idaho
- Check name availability and appoint a Idaho registered agent.
- File the Articles of Organization ($100) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report (free), anniversary month.
Generate your Idaho deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Idaho?
The state filing fee is $100. Ongoing you file annual report (free), anniversary month. There is no separate franchise tax.
Does Idaho require an annual report?
Yes: Annual report (free), anniversary month.
Is Idaho a good state for a non-resident LLC?
Free annual report keeps ongoing cost low. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.