Reference · Idaho
Idaho LLC requirements
Every requirement we've verified for a domestic LLC in Idaho, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Idaho Secretary of State (SOSBiz) |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Certificate of Organization: $100 online via SOSBiz; $120 paper (includes $20 manual-processing surcharge). |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | No fee |
| Report deadline | Due every year by the end of the LLC's anniversary month; first report due the year after formation (Idaho LLC Act Sec. 30-21-213, per secondary description). |
| Late penalty | No monetary late fee identified; failure to file allows administrative dissolution. |
| Administrative dissolution | State may administratively dissolve for failure to file the annual report; reinstatement fee applies (amount unconfirmed). |
| State tax | No franchise tax for LLCs identified. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $100 |
Confidence
What we're less sure about
Verified against the official state page
- STATUTE-CONFIRMED (10 Sep 2026). Idaho Code 30-21-214(b)(16) sets the certificate of organization at $100.00 and 30-21-214(b)(7) states the annual report carries 'No fee'. Subsection (f) adds a $20 surcharge for any form not generated by the electronic filing system, which is the source of the $120 paper figure.
- $0 annual report fee well-established but not confirmed via an official fee table.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Idaho legislature — legislature.idaho.gov
- Idaho statute text — law.justia.com
- Idaho Secretary of State (SOSBiz) — sos.idaho.gov
- Idaho Secretary of State (SOSBiz) — sosbiz.idaho.gov
Keep reading
More on Idaho, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Idaho filing deadlinesWhen the annual report is due, and what late costs
- What an LLC costs in IdahoThe whole first year — $100
- What an LLC costs in NevadaNext door, $325 more
- What an LLC costs in WashingtonNext door, $150 more
- What an LLC costs in OregonNext door, $100 more
- What an LLC costs in MontanaNext door, $65 less
- What an LLC costs in LouisianaCosts about the same — $100
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes