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 agencyIdaho Secretary of State (SOSBiz)
Formation filing fee$100
Filing fee notesCertificate of Organization: $100 online via SOSBiz; $120 paper (includes $20 manual-processing surcharge).
Standard processingNot confirmed.
Expedited optionsNot confirmed.
Periodic reportAnnual Report
Report frequencyannual
Report feeNo fee
Report deadlineDue 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 penaltyNo monetary late fee identified; failure to file allows administrative dissolution.
Administrative dissolutionState may administratively dissolve for failure to file the annual report; reinstatement fee applies (amount unconfirmed).
State taxNo franchise tax for LLCs identified.
Minimum state taxNone
Newspaper publicationNot required
Registered agent requiredYes
First-year minimum$100
Verified Checked Source: legislature.idaho.gov All sources

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.