How to Start an LLC in Idaho: Fees, Filings and Annual Requirements
Forming an LLC in Idaho: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for Idaho
- LLC filing fee
- The base filing fee for a Certificate of Organization – Limited Liability Company is $100. Paper filings add a $20 manual processing fee ($120 total); filing online through SOSBiz avoids that fee. Idaho Secretary of State, Business Forms page
- Annual report
- Idaho LLCs must file an annual report with the Secretary of State each year before the end of the month in which the LLC was formed, starting the year after formation. Idaho Code § 30-21-213; Idaho Secretary of State, Business FAQ and Business Forms page
- How to file
- File a Certificate of Organization with the Idaho Secretary of State, online through SOSBiz (sosbiz.idaho.gov), which the office calls the fastest option, or on paper by mail or in person with the $20 manual processing fee. Idaho Secretary of State, Business Forms page and Business FAQ
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The base filing fee for a Certificate of Organization – Limited Liability Company is $100. Paper filings add a $20 manual processing fee ($120 total); filing online through SOSBiz avoids that fee. The Secretary of State says some filings may be eligible for expedited service, listed on page 2 of the paper form. |
|---|---|
| How to file | File a Certificate of Organization with the Idaho Secretary of State, online through SOSBiz (sosbiz.idaho.gov), which the office calls the fastest option, or on paper by mail or in person with the $20 manual processing fee. Processing times vary and current estimates are posted on the SOSBiz "Processed Through Date" page; expedited service is typically processed within 8 business hours, and same-day requests must be received by 1 p.m. Mountain Time. |
| Name rules and reservation | An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.," "LLC," "L.C.," or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." A professional LLC may add "professional" or a leading "P." A business name can be reserved for four months with an Application for Reservation of Legal Entity Name: $20 base fee (plus $20 manual processing fee on paper). |
| Registered agent | Most Idaho entities must maintain a registered agent with a physical street address in Idaho (P.O. boxes cannot be the registered office). The agent may be an individual with a physical Idaho address (including yourself) or a business entity authorized to do business in Idaho with a physical address in the state. The paper form to change a registered agent or office lists only the $20 manual processing fee. |
| Operating agreement | Idaho law defines an operating agreement as the members' agreement, including a sole member's, "whether oral, implied, in a record, or in any combination thereof," so it does not have to be written. It is not among the Secretary of State's LLC filings. Whether an operating agreement is mandatory was not stated in the section reviewed. Source: Idaho Code § 30-25-102(9) |
Keeping the LLC in good standing
| Annual report | Idaho LLCs must file an annual report with the Secretary of State each year before the end of the month in which the LLC was formed, starting the year after formation. It lists the name, registered agent, principal office addresses and at least one governor. Most annual reports are filed online through SOSBiz; paper forms are available only by request. The annual report fee (if any) and late consequences were not stated on the pages reviewed. |
|---|---|
| Sales tax permit | Businesses register with the Idaho State Tax Commission through the Idaho Business Registration (IBR) process for a seller's permit for sales and use taxes, along with other permits they may need. The Tax Commission also tells new businesses to register their business and any assumed business names with the Secretary of State. Whether the seller's permit has a fee was not stated on the pages reviewed. |
| DBA / assumed name | Idaho calls a DBA an assumed business name (ABN), registered with the Secretary of State by a Certificate of Assumed Business Name. The base fee is $25 ($45 on paper with the manual processing fee); an amendment is $10 base. ABNs no longer need renewal and stay active until cancelled; cancelling online is free. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC files a Foreign Registration Statement with the Secretary of State. The base fee is $100 ($120 on paper with the manual processing fee). Foreign entities also file the annual report. |
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| Closing an LLC | An Idaho LLC files a Statement of Dissolution with the Secretary of State. The paper form lists only the $20 manual processing fee (no base filing fee is listed). |
Where to get help in Idaho
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Idaho?
The base filing fee for a Certificate of Organization – Limited Liability Company is $100. Paper filings add a $20 manual processing fee ($120 total); filing online through SOSBiz avoids that fee. The Secretary of State says some filings may be eligible for expedited service, listed on page 2 of the paper form.
How do you form an LLC in Idaho?
File a Certificate of Organization with the Idaho Secretary of State, online through SOSBiz (sosbiz.idaho.gov), which the office calls the fastest option, or on paper by mail or in person with the $20 manual processing fee. Processing times vary and current estimates are posted on the SOSBiz "Processed Through Date" page; expedited service is typically processed within 8 business hours, and same-day requests must be received by 1 p.m. Mountain Time.
What are the LLC name requirements in Idaho?
An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.," "LLC," "L.C.," or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." A professional LLC may add "professional" or a leading "P." A business name can be reserved for four months with an Application for Reservation of Legal Entity Name: $20 base fee (plus $20 manual processing fee on paper).
Do you need a registered agent for an LLC in Idaho?
Most Idaho entities must maintain a registered agent with a physical street address in Idaho (P.O. boxes cannot be the registered office). The agent may be an individual with a physical Idaho address (including yourself) or a business entity authorized to do business in Idaho with a physical address in the state. The paper form to change a registered agent or office lists only the $20 manual processing fee.
Does an LLC have to file an annual report in Idaho?
Idaho LLCs must file an annual report with the Secretary of State each year before the end of the month in which the LLC was formed, starting the year after formation. It lists the name, registered agent, principal office addresses and at least one governor. Most annual reports are filed online through SOSBiz; paper forms are available only by request.
Is an operating agreement required in Idaho?
Idaho law defines an operating agreement as the members' agreement, including a sole member's, "whether oral, implied, in a record, or in any combination thereof," so it does not have to be written. It is not among the Secretary of State's LLC filings.
How do you register a DBA in Idaho?
Idaho calls a DBA an assumed business name (ABN), registered with the Secretary of State by a Certificate of Assumed Business Name. The base fee is $25 ($45 on paper with the manual processing fee); an amendment is $10 base. ABNs no longer need renewal and stay active until cancelled; cancelling online is free.
How do you get a sales tax permit in Idaho?
Businesses register with the Idaho State Tax Commission through the Idaho Business Registration (IBR) process for a seller's permit for sales and use taxes, along with other permits they may need. The Tax Commission also tells new businesses to register their business and any assumed business names with the Secretary of State.
How do you register a foreign LLC in Idaho?
An out-of-state LLC files a Foreign Registration Statement with the Secretary of State. The base fee is $100 ($120 on paper with the manual processing fee). Foreign entities also file the annual report.
How do you dissolve an LLC in Idaho?
An Idaho LLC files a Statement of Dissolution with the Secretary of State. The paper form lists only the $20 manual processing fee (no base filing fee is listed).
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.