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How to start a business in Idaho

The fees, filing links and deadlines for forming and registering a business in Idaho, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $100
LLC, first year (state fees): $100
Corporation filing fee: $100
Annual report: $0
DBA filed with: State
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Idaho?

To form an LLC, file Certificate of Organization (Limited Liability Company) with the Idaho Secretary of State's Office, Business Services Division for $100 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (General Business) for $100 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Idaho?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Certificate of Organization (online)	$100	at filing	Oct 24, 2026
First annual report	$0 Free per business.idaho.gov (last updated January 19, 2021); no current Secretary of State page states the amount.	by the end of the anniversary month, starting the year after formation	Oct 24, 2026

First-year total: $100 in state fees. Online Certificate of Organization $100; the first annual report is free. Excludes the free seller's permit, an assumed business name, corporate tax for an LLC that elects it, city and county licenses, expedite fees and registered agent services.

After the first year: The annual report stays free and is due every year by the end of the anniversary month.

Fees that apply only in some cases

State fee	Cost	When	Checked
Seller's permit If you sell taxable goods or services in Idaho	$0	before making sales	Oct 24, 2026
Assumed business name (online) If the LLC does business under a name other than its registered legal name	$25	before using the name	Oct 24, 2026
Corporate income tax minimum plus Permanent Building Fund tax Only if the LLC elects to be taxed as a corporation: 5.3% of Idaho taxable income, at least $20, plus $10	$30	with the annual corporate income tax return	Oct 24, 2026

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Idaho?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $25 (checked Oct 24, 2026).

How to file a DBA

Does Idaho require an annual report?

Yes. The fee is $0 (checked Oct 24, 2026) The $0 fee is stated on business.idaho.gov (page shows last updated January 19, 2021); the Secretary of State's current pages and the fee statute (Idaho Code 30-21-214) list the annual report as a filing but give no amount.. Every year by the last day of the month the LLC or corporation was formed (its anniversary month), starting the year after formation. If it is not filed, the Secretary of State can start administrative dissolution and gives 60 days after notice to fix it.

Does Idaho have a franchise or privilege tax?

None; Idaho has no franchise tax. C corporations pay Idaho business income tax of 5.3% of Idaho taxable income (taxable years beginning on or after January 1, 2025; no later change in the statute), with a $20 minimum tax, plus a flat $10 Permanent Building Fund tax. A single-member LLC that is not taxed as a corporation does not file the corporate return; its owner reports the income on a personal return.

How do I register for state taxes in Idaho?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Idaho require a general business license?

No. Idaho doesn’t issue one general business license; what you need depends on your activity and where you operate.

Idaho has no statewide general business license; Secretary of State filing is a registration, not a license. Cities may require a business license or home occupation permit, and some trades are licensed locally, so check with the city or county clerk. Seller's permits are free and come through the same Idaho Business Registration (IBRS) application used for withholding, unemployment and workers' compensation notices. Some resort cities add local sales or lodging taxes, and auditorium district taxes apply in Boise, Nampa, Pocatello-Chubbuck and Idaho Falls.

What local licenses will I need in Idaho?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Boise (city)
No general city business license: the City Clerk licenses only listed business types and activities, applied for online, with some needing in-person fingerprinting at City Hall. Fees are due with the application; amounts are on the linked fee schedule.

When do I need workers’ comp in Idaho?

1 or more employees (full-time, part-time, seasonal or occasional).

Coverage must be in place before the first employee is hired. Sole proprietors, working partners and LLC members, and corporate officers who own at least 10% of the stock and serve as directors are exempt but may elect coverage. Household domestic work, casual employment, outworkers, and family members living with a sole proprietor or single-member LLC owner are also exempt. Idaho has no general exemption for farm workers; the only agricultural exemption is for crop-spraying pilots covered by an approved policy. The Commission lists no separate construction threshold and decides case by case whether subcontractors count as employees. Operating without coverage is a misdemeanor, and an uninsured employer can owe all benefits plus penalties of the greater of $2 per employee per day or $25 per day.

What else should I know about starting a business in Idaho?

File online through SOSbiz to avoid the $20 manual processing fee on paper forms (paper LLC or corporation filing totals $120; a paper assumed business name totals $45). Optional expedite costs $40 (within 8 working hours) or $100 (same day if received by 1 p.m. Mountain Time); standard processing is about 3 to 5 days. LLCs and corporations file the same free annual report by the end of their anniversary month; missing it can lead to administrative dissolution. An assumed business name costs $25 online, is filed with the Secretary of State, never expires (amendments cost $10, cancelling online is free), and is not needed by a sole proprietor who trades under their full legal name. The state warns about mailers that charge for annual reports or certificates of existence; the official annual report is free and a certificate of existence from the state costs $10. No newspaper publication step appears on the state's formation pages or forms (checked October 24, 2026).

What to double-check for Idaho?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The free annual report comes from the state's business.idaho.gov site (page last updated January 19, 2021). The Secretary of State's fee law lists the annual report but gives no amount, and no current Secretary of State page states the fee.
Note No official page states outright that Idaho has no newspaper publication requirement for new LLCs or corporations; none appears on the Secretary of State's formation pages or forms.
Note No Tax Commission page says directly how a single-member LLC is taxed. We assume it is ignored for income tax and its owner reports the income on a personal return, unless the LLC elects corporate tax.
Note The Secretary of State links them from https://sos.idaho.gov/business-resources/.

What to do next

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Sources

Official pages checked on October 24, 2026.