Form a Business in Idaho
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Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in Idaho. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the Idaho Secretary of State and the IRS.
Idaho business formation overview
If you're forming a business in Idaho, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in Idaho.
The cheapest path to a registered business in Idaho is the LLC at $100 for the Articles of Organization. A C-Corporation costs $100 for the Articles of Incorporation, and a DBA registration is $25. After formation you'll have ongoing obligations: an annual report (none required), a registered agent with a physical Idaho address, and any applicable franchise or income tax: None.
Idaho at a glance (2026)
All Idaho topics
Frequently asked questions about forming a business in Idaho
How much does it cost to form an LLC in Idaho?
The state filing fee is $100 to file Articles of Organization with the Idaho Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.
Does Idaho require an annual report?
No annual report fee applies in Idaho. You may still need to file a periodic information statement — check the official Secretary of State page for current requirements.
What is the franchise tax in Idaho?
None Always confirm rates with the Idaho Department of Revenue or your tax advisor before filing.
Do I need a registered agent in Idaho?
Yes. Every LLC and Corporation registered in Idaho must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.
Sources & further reading
Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.