Forming an LLC in
Idaho ID
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$0
per year, normalised
State income tax
5.3%
top rate
Cost rank
#13
of 51, first-year fees
Idaho LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $0 Annual report is mandatory but free; due by the end of your formation anniversary month. |
| First-year state fees | $100 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Idaho taxes for LLCs
| Personal income tax (top) | 5.3% Flat 5.3% for 2026. |
|---|---|
| Corporate income tax | 5.3% Flat 5.3% on Idaho taxable income. |
| State sales tax | 6% |
| Franchise / gross receipts | No LLC franchise tax; $20 minimum Idaho income tax applies to corporations. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Idaho
- Free annual report
- Flat income tax
- Fast online processing
Watch out for
- $100 formation fee is higher than neighbouring Montana
- Flat 5.3% income tax is higher than many peers
Best for: Remote workers relocating to the Mountain West · Low-upkeep LLCs
Idaho LLC: common questions
How much does an LLC cost in Idaho?
Filing the Articles of Organization in Idaho costs $100. After that, expect $0 (an annual report is required, but there is no fee). Annual report is mandatory but free; due by the end of your formation anniversary month. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Idaho?
Yes. Idaho requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Idaho?
Yes. Idaho does not require US citizenship, residency or an SSN to own an LLC; you need a Idaho registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Idaho publishes, since member or manager names may appear in public filings. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.
Does Idaho have a state income tax?
Yes. Flat 5.3% for 2026. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 5.3% on Idaho taxable income.
Is there an annual report fee for an Idaho LLC?
Idaho requires every LLC to file an annual report but charges no fee for it. You still owe the $100 Certificate of Organization fee at formation.
Sources
Idaho Secretary of State business filings
- Idaho Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.