ID
The Gem State · Est. 1890
Boise · Idaho Div. of Corporations

Form an LLC in Idaho, step by step.

5.695% flat corporate income tax; no fee for annual report, due anniversary month. Low ongoing cost.

✓ Updated April 2026 · ✓ Verified by Idaho Div. of Corporations · ✓ 18 min read
Certificate of formation · Specimen
Not a legal document — design reference only
SAMPLE CO. LLC
A Idaho limited liability company
Entity type
Limited Liability Co.
State
Idaho
Registered agent
Registered Agents Inc.
Filing date
Apr 2026
Status
In good standing
FILE № ID-0000-90-SAMPLE FILED
On this page 9 sections
Idaho walkthrough

The 7-step walkthrough.

  1. 01

    Pick a unique Idaho LLC name

    ⏱ 10 min Free

    Must end in "LLC", "L.L.C." or "Limited Liability Company." Search the Idaho Division of Corporations name database before you file.

  2. 02

    Appoint a registered agent

    ⏱ 5 min $39–$199/yr

    Must have a physical Idaho address. Use a commercial service or your own address if you live in-state and are there during business hours.

  3. 03

    File your formation certificate

    ⏱ 15 min $100.00

    The one-page form goes to the Idaho Secretary of State. Online is fastest; mail and in-person filings are still accepted.

  4. 04

    Create an Operating Agreement

    ⏱ 30 min Free

    Not filed with the state, but legally required inside the LLC. Our free template covers ownership, distributions, and dissolution.

  5. 05

    Get an EIN from the IRS

    ⏱ 10 min Free

    Federal tax ID. Free, online, ten minutes. Never pay anyone for an EIN — the IRS form is free.

  6. 06

    Open a business bank account

    ⏱ 30 min Free

    Mercury, Relay, or a local bank. Requires EIN and stamped certificate. Separates personal and business liability.

  7. 07

    Pay the annual report / franchise fee

    ⏱ 15 min $0.00/yr

    Annual compliance for Idaho LLCs. Set a calendar reminder — late fees compound quickly.

If you're not raising venture capital, Delaware is probably the wrong choice. It looks prestigious. It's expensive if you operate elsewhere.

— The Editors · Incorporator.org
⚠ Watch out The foreign qualification trap

Living in one state but forming in another? You'll pay twice.

If your LLC is based in Idaho but you do business in another state, you must register as a "foreign LLC" there — a second filing fee, a second registered agent, and a second annual report. For most solo founders, forming in your home state is cheaper than chasing another state's reputation.

Common mistakes

Three things we see founders get wrong.

  1. Paying for an EIN. The IRS issues them for free in ten minutes. Third-party "EIN services" are marking up a free government form.
  2. Skipping the Operating Agreement. Idaho doesn't require you to file one — but the courts will treat the default statute as your agreement if you don't write your own. Protect yourself; use the template.
  3. Missing the annual report deadline. Late fees compound. Add the date to your calendar the day you file.
Our recommendation

Don't want to file it yourself?

Our top-rated service for Idaho LLCs is Northwest. $39 + state fees. Real humans. No upsells.

Form with Northwest
Further reading

More on incorporating in Idaho