Form in Idaho →

Form a Business in Idaho

Filing fees, deadlines, registered agent rules, and tax structure for Idaho, verified against the Idaho Secretary of State Phil McGrane, Business Services Division on Jun 11, 2026.

Form a Idaho LLC, $100 File a Idaho Annual Report

Idaho at a glance

LLC Formation
$100
Articles of Organization
Corp Formation
$100
Articles of Incorporation
Nonprofit Formation
$30
Articles of Incorporation: Nonprofit
Annual Report: LLC
Free
annual filing
Annual Report: Corp
Free
annual filing
Registered Agent
Street address
Idaho address required

What makes Idaho different

  • Idaho LLC ANNUAL REPORT IS FREE ($0) ONLINE through SOSBiz. One of ~6 US states with free AR.
  • Paper AR adds $20 manual processing fee (in-person Boise office only).
  • AR due last day of anniversary MONTH (calendar month of formation).
  • LLC formation $100 online / $120 paper (paper adds $20 manual fee).
  • PERSONAL & CORP INCOME TAX FLAT at 5.3% in 2026 (reduced from 5.8% via HB 40 of 2025). Personal + Corp at same rate (like UT).
  • Sales Tax 6% state + local up to 3% = combined 6-9%
  • Series LLC PERMITTED under Idaho Code § 30-25-1101 (Uniform Protected Series Act).
  • No publication requirement.

Idaho tax structure

no state personal income tax, no corporate income tax, sales tax 6.0%.

For detailed tax planning, see the Idaho Secretary of State Phil McGrane, Business Services Division and the Idaho Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Idaho?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Idaho ruleset (re-verified quarterly against Idaho Secretary of State Phil McGrane, Business Services Division).

Start a Idaho LLC → Start a Idaho Corp → File an Annual Report →

Filing portal: https://sosbiz.idaho.gov/