StructureCost2026

Idaho: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,799 a year less than a sole proprietorship in Idaho. All figures are 2026 tax and fees.

$4,799 a year

less as an LLC taxed as an S corp than as a sole proprietorship in Idaho, at these numbers. That includes the state's pass-through entity tax election.

More settings revenue, salary, filing status, payroll costs, PTET

Idaho, 2026: $100,000 profit, single filer

StructureYearly costvs yoursTo set up
Sole proprietorship yours $26,182 $0
Itemized: $26,182
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxlegislature.idaho.gov, checked Oct 23, 2026$3,817
Yearly cost$26,182
Single-member LLC $26,182 +$0 $100
Itemized: $26,182
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxlegislature.idaho.gov, checked Oct 23, 2026$3,817
Yearly cost$26,182
LLC taxed as an S corp lowest $21,383 −$4,799 $100
Itemized: $21,383
Payroll tax on your salaryirs.gov, 2026 rates$6,562
Payroll service and tax return (estimate)$1,800
Idaho permanent building fund taxtax.idaho.gov, checked Oct 23, 2026$10
Idaho S corporation minimum taxtax.idaho.gov, checked Oct 23, 2026$20
Idaho pass-through entity tax, paid by the company (elected)tax.thomsonreuters.com, checked Oct 23, 2026$2,897
Federal income taxirs.gov, 2026 rates$9,082
State income tax, after the PTET creditlegislature.idaho.gov, checked Oct 23, 2026$1,012
Yearly cost$21,383
S corporation $21,383 −$4,799 $100
Itemized: $21,383
Payroll tax on your salaryirs.gov, 2026 rates$6,562
Payroll service and tax return (estimate)$1,800
Idaho permanent building fund taxtax.idaho.gov, checked Oct 23, 2026$10
Idaho S corporation minimum taxtax.idaho.gov, checked Oct 23, 2026$20
Idaho pass-through entity tax, paid by the company (elected)tax.thomsonreuters.com, checked Oct 23, 2026$2,897
Federal income taxirs.gov, 2026 rates$9,082
State income tax, after the PTET creditlegislature.idaho.gov, checked Oct 23, 2026$1,012
Yearly cost$21,383
C corporation $30,370 +$4,188 $100
Itemized: $30,370
Payroll tax on your salaryirs.gov, 2026 rates$6,562
Payroll service and tax return (estimate)$2,000
Idaho permanent building fund taxtax.idaho.gov, checked Oct 23, 2026$10
State corporate income taxlegislature.idaho.gov, checked Oct 23, 2026$2,888
Federal corporate income tax (21%)irs.gov, 2026 rates$10,836
Federal income taxirs.gov, 2026 rates$4,902
State income taxlegislature.idaho.gov, checked Oct 23, 2026$3,172
Yearly cost$30,370
What these figures count
  • State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
  • Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
  • The 20% qualified business income deduction with its income limits and the professional-service rule.
  • Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in Idaho

Electing S corp tax treatment for an LLC starts to pay in Idaho at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in Idaho can elect to pay the state's income tax itself, a pass-through entity tax of 5.3%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaltax.thomsonreuters.com.

ProfitSole propLLCLLC as S corpC corp
$30,000$5,550$5,550$7,002$7,463
$50,000$11,087$11,087$10,899$13,319
$75,000$18,081$18,081$14,497$20,608
$100,000$26,182$26,182$21,383$30,370
$150,000$43,887$43,887$36,321$51,493
$200,000$62,174$62,174$51,927$71,691
$300,000$106,098$106,098$85,511$113,461

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in Idaho

LLCCorporation
Filing to form$100Certificate of Organization$100Articles of Incorporationsos.idaho.gov
Yearly reportAnnual Report, no feeAnnual Report, no feelegislature.idaho.gov
Report dueEnd of the anniversary month of formationEnd of the anniversary month of incorporation
Idaho permanent building fund tax$10if taxed as S corpyestax.idaho.gov
Idaho S corporation minimum tax$20if taxed as S corpS corp onlytax.idaho.gov

Not in the calculator: Idaho has no city or county income or payroll taxes. A few resort cities levy local option sales taxes.

Switching calculators for Idaho

By profession in Idaho

Questions

Is an S corp worth it in Idaho?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $21,383 a year against $26,182 for a plain LLC, $4,799 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in Idaho?

The state charges Annual Report, no fee. Forming one costs $100.

Does Idaho recognise the S corp election?

Yes. The federal election carries over with no separate state form. Idaho follows the federal S election. S corps file Form 41S and pay the $20 minimum and $10 building fund tax.

What income tax does Idaho charge?

Idaho taxes personal income in 2 brackets, from 0% to 5.3% (2026, single filer). C corporations pay 5.3% of net income, with a minimum of $20.

How this page models Idaho (4)

Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.

Other states