Gullia Filing
Idaho state guide - 6 lessons

How to start an LLC in Idaho

Idaho forms LLCs by filing a Certificate of Organization with the Secretary of State through SOSBiz, its online business filing system. Idaho also requires a yearly annual report, but unlike most states with that requirement, the report is free to file online, so the ongoing cost of keeping an Idaho LLC in good standing is your time rather than a recurring fee. This guide covers naming, the registered agent, the Certificate of Organization filing, tax registration, licensing, and the annual report that keeps the LLC active.

Idaho LLC facts at a glance

Idaho LLC facts at a glance
Official filing agencyIdaho Secretary of State
Formation documentCertificate of Organization
State filing fee$100
Filing methodsOnline through SOSBiz, By mail or paper submission, with an added manual processing fee
Typical processing (recent)5-7 business days
Typical expedited processing24 hours for an extra $40
Registered agentRequired
Annual Report$0, due Anniversary month
Late penaltyAdministrative dissolution after 60 days
State-level business taxNo franchise tax on LLCs. 5.3% flat corporate income tax if C-Corp elected.
Publication requirementNone
Paper filing surchargeFiling online through SOSBiz is the fastest option and avoids an additional $20 manual processing fee that applies to paper submissions.
Annual report is free onlineIdaho's annual report has no state fee when filed online through SOSBiz; the $20 manual processing fee applies only if you file on paper.
Administrative dissolution processThe Secretary of State may start administrative dissolution if an LLC does not deliver its annual report by the due date or goes sixty consecutive days without a registered agent in the state. Once a dissolution proceeding is served, the LLC has sixty days from that notice to cure the problem before dissolution becomes effective.
Reinstatement after dissolutionAn administratively dissolved LLC may apply for reinstatement with the Secretary of State; check the current reinstatement procedure and any time limit on SOSBiz before assuming reinstatement is available indefinitely.
Flat state income tax rateIdaho's individual and corporate income tax rates were both lowered to a flat 5.3% under House Bill 40, effective retroactively to January 1, 2025.

Processing times reflect recent official guidance and change often. Check the Idaho Secretary of State current processing calendar before you rely on a date.

File it yourself

Idaho accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

SOSBiz

The Idaho lessons

  1. 1Name your Idaho LLCRequired wording, the distinguishable name standard, and checking availability through SOSBiz.
  2. 2Appoint your Idaho registered agentWho qualifies, the registered office requirement, and why keeping this current matters for dissolution risk.
  3. 3File the Certificate of OrganizationWhat the form requires, the fee difference between online and paper filing, and processing times.
  4. 4Get an EIN and register with the Idaho State Tax CommissionThe free IRS EIN, the Idaho Business Registration process, and when a seller's permit or withholding account applies.
  5. 5Idaho LLC taxes, licenses and permitsThe flat 5.3% income tax rate, sales tax, and where industry and local licensing fits in.
  6. 6Open a bank account and file the Idaho annual reportWhat banks require, keeping finances separate, and the free annual report due each anniversary month.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents