How to form an LLC in Idaho
File a Certificate of Organization with the Idaho Secretary of State, Business Services Division. State filing fee $100.
Due to form
$100
State filing fee
How to file
Online or by mail
Approximately 3-5 days from filing (standard); online is fastest. Expedited/same-day available for paper.
Keeping it active
Annual Report
By the end of the anniversary month of formation each year, starting the year after formation. · $0
The steps in Idaho
- 1
Choose a name
It must be distinguishable from other businesses on file and end with “Limited Liability Company”, “Limited Company”, “L.L.C.”, “LLC”, “L.C.”, “LC”. Check availability with SOS. Professional LLCs limited to licensed professions listed in Idaho Code 30-21-901(b). You can reserve a name first for $20 (optional).
- 2
Appoint a registered agent
Idaho resident individual or registered business entity with a physical Idaho street address; no PO boxes, private mailboxes, or assumed business names.
- 3
File the Certificate of Organization
File with the Idaho Secretary of State, Business Services Division. You can file online or by mail. Fee: $100.
- 4
Sign an operating agreement
Not filed with the state, and not required by Idaho law, but banks and partners often ask for one. LLCPros prepares one from your answers.
- 5
Get an EIN and keep up with reports
Get a free Employer Identification Number from the IRS, open a business bank account, then file the Annual Report (by the end of the anniversary month of formation each year, starting the year after formation.).
Fees
| Filing fee — Certificate of Organization | $100 |
| Optional: Expedited expedite | +$40 |
| Optional: Same-day expedite | +$100 |
| Optional: name reservation | $20 |
| Later: Annual Report | $0 |
Online $100; paper $120 (incl. $20 manual processing fee). Professional LLC same fee. Name reservation lasts 4 months.
State taxes to know about
No franchise tax on LLCs; taxed per federal classification by Idaho State Tax Commission.
Questions about Idaho LLCs
›How much does it cost to form an LLC in Idaho?
The Idaho filing fee for the Certificate of Organization is $100. Optional expedited processing costs more.
›What document forms an LLC in Idaho?
You file a Certificate of Organization with the Idaho Secretary of State, Business Services Division.
›Does Idaho require a registered agent?
Yes. Idaho resident individual or registered business entity with a physical Idaho street address; no PO boxes, private mailboxes, or assumed business names.
›Does a Idaho LLC file an annual report?
Yes: the Annual Report, by the end of the anniversary month of formation each year, starting the year after formation..
Double-check with the state
We could not confirm these on an official Idaho page when we last checked (November 12, 2026). Your filing plan lists them too.
- When the annual (or biennial) report is due, and its fee
- Expedited filing options and their fees
- Which name endings and words the state allows
- The link to the state’s business name search