File Idaho’s Certificate of Organization through SOSBiz. Its annual report is free when filed with the state.
This guide covers forming a new Idaho LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
Idaho LLC at a glance
- Official filing website
- Idaho Secretary of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Certificate of Organization
- State filing fee
- $100The base registration charge is $100. Manual processing can add $20; confirm the filing method and total before submitting.
- Processing time
- Online5-7 business daysPaper5-7 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Annual Report
- Report / renewal charge
- $0Fee for this filing only.
- Frequency / due date
- Every year; use the due date in your SOSBiz record
- Sales tax base rate
- 6%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- Management names requiredThe certificate must identify at least one governor by name and mailing address. Agent and principal-office information are separate requirements. Other filings and private bank/tax records may identify owners.
Before you file in Idaho
Prepare the name, entity addresses, Idaho agent and at least one company governor.
File the Certificate of Organization
- Start a domestic Certificate of Organization in SOSBiz.
- Enter the addresses and agent, then add the required governor information.
- Confirm, sign and submit. Save the accepted certificate and entity number, and keep access to the SOSBiz record.
What to enter in the form
- Governor
- A governor is someone with authority to manage the LLC, such as a member or manager. The certificate requires at least one governor’s name and mailing address.
- Registered office
- The agent needs a physical Idaho street address. A P.O. box alone is not enough.
- Principal office
- Enter the business’s principal office. Use a commercial agent’s address only when the current rules allow it and the agent agrees.
- Professional LLC
- Choose the professional route only for a qualifying licensed practice and supply the additional profession information.
After approval in Idaho
- Link the LLC to an SOSBiz account the business controls so you can file reports after the organizer’s work ends.
Annual Report
- Open the LLC’s SOSBiz record and select the annual report that is due.
- Confirm or update addresses, agent and governors, then sign and submit.
- Save the confirmation. The ordinary annual report has no state fee.
Compare the filing cycles in our annual report and recurring-fee table.
Common mistakes
- A paid annual-report offer is a private service, not the state’s free filing.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- Idaho Commerce: Registering a business
- Idaho Secretary of State: Starting a business
- Idaho Business: Register a business and annual-report scam alert
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.