Free Online Calculator
Idaho LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Idaho. No annual fee.
Need Registered Agent Service?
Required if no ID address
First Year Total
$100
One-Time Formation Costs
Annual Fees
No annual fee required in Idaho
Very Low Ongoing Costs
Idaho has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Idaho LLC Key Facts
Important information for Idaho LLC owners
No annual fee
Annual report required (free)
Moderate filing fee ($100)
Growing business environment
Idaho LLC Deadlines & Due Dates
Important dates for Idaho LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
During anniversary month (no fee)
Processing Time
5-7 business days
Idaho LLC Forms
Required forms for Idaho LLC compliance
Idaho LLC FAQ
Common questions about Idaho LLC taxes and fees
LLC Formation and Annual Costs in Idaho (2026)
Forming an LLC in Idaho requires a $100 filing fee paid to the Idaho Secretary of State. Idaho requires an annual report but charges no fee for the filing.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $100 | One-time |
| Annual Report | $0 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $100. Ongoing costs are minimal ongoing costs.
Idaho LLC Compliance Requirements
Maintaining your Idaho LLC in good standing requires meeting several compliance obligations.
Annual Report: Idaho LLCs must file an annual report by During anniversary month. There is no fee for this filing.
Registered Agent: Every Idaho LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Idaho does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Idaho LLCs
Idaho LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Idaho taxes LLC income at personal income tax rates ranging from 1% to 5.8%. LLC income passes through to members' personal returns and is taxed at applicable rates. Idaho does not impose any separate LLC-level taxes beyond the standard pass-through treatment.
S-Corp Election: Idaho LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Idaho Resources
- Idaho Secretary of State
Business filings
- Idaho State Tax Commission
Tax information
Fees are subject to change. This calculator provides estimates based on current Idaho law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.