Take-home pay in Idaho by business structure

At $100,000 of profit, an owner in Idaho keeps $78,617 as an LLC taxed as an S corp and $73,818 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$78,617 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Idaho, after every tax and fee counted here. That is $8,987 more than as a C corporation.

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

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$26,182	$73,818	74%
Single-member LLC	$26,182	$73,818	74%
LLC taxed as an S corp most	$21,383	$78,617	79%
S corporation	$21,383	$78,617	79%
C corporation	$30,370	$69,630	70%

What Idaho takes from a business owner

Idaho taxes personal income in 2 brackets, from 0% to 5.3% (2026, single filer).legislature.idaho.gov, checked Oct 23, 2026
An LLC pays the state Annual Report, no feelegislature.idaho.gov, checked Oct 23, 2026.
Idaho permanent building fund tax applies to LLC as S corp, S corp, C corptax.idaho.gov, checked Oct 23, 2026.
Idaho S corporation minimum tax applies to LLC as S corp, S corptax.idaho.gov, checked Oct 23, 2026.
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.
An S corp owner on payroll pays Idaho unemployment tax at 1% on the first $58,300 of salary in the first yearlabor.idaho.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,913	$38,913	$39,101	$39,101	$36,681
$100,000	$73,818	$73,818	$78,617	$78,617	$69,630
$150,000	$106,113	$106,113	$113,679	$113,679	$98,507
$250,000	$172,282	$172,282	$182,469	$182,469	$158,122
$500,000	$308,072	$308,072	$336,136	$336,136	$301,254

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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