What an LLC costs in Idaho (2026)

Forming an LLC in Idaho costs $100. After that the state charges Annual Report, no fee.

Cost	Amount	When
Certificate of Organization	$100	Once, to form	sos.idaho.gov
Annual Report	Annual Report, no fee	End of the anniversary month of formation	legislature.idaho.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $26,182 a year in Idaho, fees included. An S corp election can lower it: LLC vs S corp in Idaho.

Paper filings add a $20 manual processing fee. The annual report is filed online in SOSBiz at no charge.

Questions

How much does it cost to start an LLC in Idaho?

$100 to file the Certificate of Organization.

How much does an LLC cost per year in Idaho?

Annual Report, no fee.

When is the Idaho LLC report due?

End of the anniversary month of formation.

Does an LLC pay Idaho income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Idaho taxes personal income in 2 brackets, from 0% to 5.3% (2026, single filer).

Other states