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What Does an LLC Cost in Idaho?

Idaho: $100 in state fees to form online, $120 on paper, and $0 a year after that. The Certificate of Organization is $100, the annual report is listed as No fee in the state's own fee schedule, and a default pass-through LLC owes no flat entity tax. The $20 paper difference is not a second fee; it is the statutory manual processing surcharge that follows almost every Idaho paper filing.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in Idaho	Amount
Certificate of Organization, Secretary of State	$100 online, $120 on paper
EIN from the IRS	$0
Operating agreement (you write it, not filed)	$0
Registered agent (you or another eligible person serves)	$0
Total state cost, year one	$100 online, $120 on paper

That is the complete required state charge to form, and the paper figure deserves its own sentence: Section 30-21-214(b)(16) sets the certificate fee at $100, and Section 30-21-214(f) adds $20 for filing any form that is not generated by the electronic filing system and that requires manual data entry, which is why the Secretary of State's own form prints a base filing fee of $100 plus $20 for manual processing. No publication is required at formation, and no initial report falls due in year one, because the first annual report is due in the anniversary month of the year after formation. The optionals are priced plainly. A name reservation is $20 for 120 days, transferable for $20, with no renewal mechanism in Section 30-21-303. Expedited evidence of filing is $40 within eight working hours or $100 for same day service on a filing submitted before 1:00 p.m. mountain time. An assumed business name is $25. Serving as your own registered agent at an Idaho street address costs nothing; hiring a commercial agent service is a market purchase, not a state fee.

Every year after: the cost of staying alive

Recurring cost in Idaho	Amount
Annual report, due by the last day of the anniversary month	$0 online. Listed as No fee in Section 30-21-214(b)(7); a paper report carries the $20 surcharge only
Monetary late fee for a late annual report	$0. None appears in Section 30-21-214
Franchise or flat entity tax on a default pass-through LLC	$0. No flat entity charge applies by default
Permanent Building Fund tax	Excluded. $10 per owner the entity pays Idaho tax for, not a flat LLC charge; see below
Typical recurring total	$0/yr

A recurring total of $0 comes with a hard calendar attached. The annual report must be received not later than the close of business on the final day of the anniversary month, every year, starting the year after the public organic record became effective, under Section 30-21-213(c). Its contents under Section 30-21-213(a) are the entity name and jurisdiction of formation, the registered agent information required by Section 30-21-404(a), the street and mailing addresses of the principal office, and the name of at least one governor, current as of the date the report is signed. There is no monetary late fee, but the sanction is real: administrative dissolution under Sections 30-21-601 and 30-21-602 after notice and a sixty day cure period. Reinstatement under Section 30-21-603 is available within ten years for a $30 application fee, plus all fees, taxes, interest, and penalties due to the Secretary of State at dissolution and that would have been due while dissolved. Because the reports themselves are free, that second category adds no back report fees in practice.

What drives the Idaho total, year one vs. later

Year one is a single $100 filing fee online, or $120 on paper where the extra $20 is the manual processing surcharge in Section 30-21-214(f) rather than a higher base fee. Later years cost $0 in state charges, and they stay there, because Section 30-21-214(b)(7) lists the annual report as No fee and no flat entity tax applies to a default pass-through or disregarded LLC. So the Idaho total is driven by channel and by events, not by the calendar. File on paper and most filings pick up the same $20 surcharge. Change the registered agent and the state charges $0 online. Reserve a name and it charges $20. Register a foreign LLC and it charges $100. Close the company on purpose and the Statement of Dissolution is free online. The one way a $0 recurring state becomes costly is neglect: miss the free report, let the cure period run, and the company is administratively dissolved, after which reinstatement costs $30 plus bringing the delinquent reports current, within a ten year window. Idaho is therefore a state where the discipline is filing a free report on time, not budgeting for it.

The Idaho fees around the formation

Idaho prices most filings in Section 30-21-214, and the $20 manual processing surcharge in subsection (f) follows paper filings across the schedule. These are the lines an Idaho LLC is most likely to meet:

Idaho filing	Fee
Name reservation (120 days, transferable, no renewal)	$20, $40 on paper
Transfer of reserved name	$20
Registered name for a foreign entity (one year)	$60, renewal $60
Statement of change of registered agent or office	$0 online, $20 on paper
Registered agent statement of resignation	No fee
Foreign Registration Statement	$100, $120 on paper
Amendment of foreign registration	$30
Statement of withdrawal of foreign registration	$20, $40 on paper
Certificate of assumed business name	$25, $45 on paper
Assumed business name amendment	$10; address only amendment no fee
Assumed business name cancellation	No fee
Certificate of existence	$10
Expedited evidence of filing	$40 within eight working hours, $100 same day before 1:00 p.m. mountain time
Reinstatement after administrative dissolution	$30, within ten years
Statement of Dissolution	No fee, $20 paper surcharge only

The Idaho taxes that are not in the flat total

Pass-through treatment is the default. The Idaho State Tax Commission states that income, losses, deductions and credits typically flow through the entity and are taxed at the owner level, and that a partnership-taxed LLC files a business income tax return with a completed Form PTE-12 and a Form ID K-1 for each owner. No entity level tax applies by default. Idaho's one entity level route is elective: the Affected Business Entity election under Section 63-3026B lets a partnership or S corporation pay Idaho income tax at the entity level at the corporate rate, 5.3 percent for taxable years commencing on and after January 1, 2025 under Section 63-3025, made each year by selecting the election checkbox on the return, with each member receiving a credit. Because it is elective and income based, it is excluded from the totals, as are composite filing and nonresident owner withholding, which are also income based and owner specific.

The $10 charge some Idaho returns carry is a tax, not a filing fee, and it is conditional and per person. The Permanent Building Fund tax under Section 63-3082 is $10 for each partner for whom a partnership pays the Idaho income tax due, and an Affected Business Entity pays it for each member that is not an Idaho resident. A partnership-taxed LLC therefore owes it only at $10 for each owner it pays Idaho tax for, in composite or ABE cases, and an LLC that pays tax for no owner owes no entity level amount on that basis, so it is excluded from the flat totals rather than printed as a universal $10 LLC fee. Individuals also pay the $10 tax on their own Idaho returns, which is an owner level item. Two more figures attach only on a corporate election: an LLC taxed as a corporation pays the 5.3 percent corporate income tax, subject to the $20 minimum tax in Section 63-3025(3), plus the $10 Permanent Building Fund tax for a C corporation. Both are consequences of electing corporate taxation, not charges on a default LLC.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.