Register a company in Idaho

, the flat-tax state with a free annual report.

An Idaho LLC or corporation is filed online through SOSBiz for $100, and the annual report it owes each year costs nothing to file. Corporate income tax is a flat 5.3%, and Idaho has no general state business licence. We are equally plain: the Secretary of State quotes about 7-10 days to process a filing, and the certificate puts at least one governor's name on the public record. That free report is also the deadline that can get the company dissolved.Filed online with the Idaho Secretary of State for $100, with a free annual report and a flat 5.3% corporate tax. Plainly: processing takes about 7-10 days and a governor's name goes on the public record. Miss the report and the state can dissolve the company.

27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
6,000+
companies servedcompanies served

Updated

Idaho · at a glance
Legal formLLC / C-Corp
State filing$100 online · about 7-10 days
Federal taxC-Corp 21% · LLC pass-through
State tax5.3% corporate · 6% sales
Annual costAnnual report - no fee
Remote setupYes - fully
Ivan Silaev
Ivan Silaev
Your Idaho specialist
in
4.7
★★★★★
powered by Google
Chat online with a lawyer - a lawyer answers right now. Free review of your case.
Idaho in brief

Cheap to keep, as long as you keep the date.

Idaho forms LLCs and corporations through the Secretary of State, and the filing runs online through SOSBiz. An LLC gets its legal existence by filing a Certificate of Organization: $100 online, or $120 on paper, where a $20 manual processing fee applies. The state's yearly charges are small. The annual report is free to file, and corporate income tax is a flat 5.3% of Idaho taxable income for tax years from 2025, down from 5.695% in 2024, with a $20 minimum. Personal income tax uses the same single rate. Idaho issues no general state business licence; in its own words, registering is a registration, not a licence. A 2026 amendment helps founders who run the company from home: an LLC with no physical location other than a residence may list its commercial registered agent's addresses as its principal office, if it attests to that and the agent consents.

The conditions are few, and firm. Every company keeps a registered agent with a physical street address in Idaho, either an Idaho resident or a business authorised there, so a founder abroad cannot take the role without an Idaho address. The certificate names at least one governor with a mailing address, and Idaho business registrations are public records. The Secretary of State quotes about 7-10 days to process filings. Where the form offers expedite, $40 buys eight working hours and $100 buys same-day service for filings in by 1 p.m. Mountain Time. The annual report is due by the end of the month the company was formed in, every year from the next one, and a missed report is grounds for administrative dissolution. An LLC with nonresident individual partners also faces Idaho pass-through withholding.

An Idaho LLC or corporation is filed online through SOSBiz for $100 ($120 on paper). The annual report costs nothing. Corporate tax is a flat 5.3% (5.695% in 2024), minimum $20; personal income tax uses the same single rate. No general state business licence.

The plain part: an agent with an Idaho street address is mandatory; at least one governor is named publicly; processing takes about 7-10 days ($40 buys eight working hours); a missed annual report is grounds for administrative dissolution.

Packages & pricing

Idaho company - cost & packages.

01 - LLC / C-CORP · IDAHO

Company

from$2,400USD · all-in

Formation of an Idaho LLC or C-Corp: state filing, registered agent, EIN and the governing documents. The $100 online fee for a standard LLC filing is inside the price.

✓Entity triage first - LLC vs C-Corp, mapped to your funding plans✓Certificate of Organization filed with the Idaho Secretary of State✓Registered agent - first year included✓EIN application - SSN-less route handled✓Operating agreement / bylaws drafted properly✓Free pre-formation consultation

Optional add-ons: US business address and mail from $500/year, ITIN support from $900, state qualifications (operating states) from $700, accounting and 5472 filing from $800/year, renewal from $600/year.Add-ons: US address from $500/year · ITIN from $900 · state qualifications from $700 · accounting and 5472 from $800/year · renewal from $600/year.

Start with Company →
02 - COMPANY + BANKING · IDAHO
Most popular

Company + Bank Account

from$4,400USD · all-in

The company plus a US business account: a fintech platform or a traditional bank, chosen for your file, with the payment rails set up.

✓Everything in Company✓Banking strategy: fintech vs traditional, scoped to your file✓Application files for Mercury / Relay-class platforms✓Traditional-bank route where footprint exists✓Payment rails: ACH, wires, Stripe onboarding✓Compliance calendar - Idaho annual report, 5472, BOI status

Optional add-ons: US address from $500/year, ITIN from $900, accounting and 5472 from $800/year, renewal from $600/year.

Start with Banking →
Prices are starting points and are confirmed for your case before any work begins. The Idaho filing fee is included; expedite surcharges ($40 for eight working hours, $100 for same day) and any name reservation are itemised in your quote.Starting prices, confirmed before any work begins. Idaho filing fee included; expedite surcharges itemised.
What you can do

Popular uses for an Idaho company.

Idaho has no general state business licence. What a business here may still need is a seller's permit before taxable sales, and Form IBRS once it has employees, retail sales or lodging in Idaho.No general state business licence. Taxable sales need a seller's permit first.

Holding & IP company

Holds shares, trademarks or code for a group abroad. Its Idaho annual report costs nothing to file.

US subsidiary

Owned by your company abroad. As a single-member LLC it files Form 5472 with a pro forma 1120; as a C-Corp it pays 21% federal tax and 5.3% on Idaho taxable income.

Retail and online sales in Idaholicensed

Selling goods or taxable services in Idaho almost always needs a seller's permit first. The state sales and use tax rate is 6%.

Consulting & agency work

A US contracting company with an EIN and a US account, for clients who prefer to sign and pay in the US.

Startup C-Corp

Articles of Incorporation for $100 online. The board may be a single director, and the company keeps its books and holds annual shareholder meetings.

Hiring in Idaho

Employees in the state mean Form IBRS after formation, which registers the business with the Tax Commission, Industrial Commission and Department of Labor.

Holding & IP

Free yearly report.

US subsidiary

Form 5472 or C-Corp tax.

Retail and online saleslicensed

Seller's permit, 6% tax.

Consulting & agencies

EIN plus a US account.

Startup C-Corp

One-person board allowed.

Hiring in Idaho

Form IBRS after formation.

Why Idaho

Key advantages of the jurisdiction.

✓
$100 to file online

A Certificate of Organization through SOSBiz costs $100. On paper it is $120, because of a $20 manual processing fee.$120 on paper.

✓
A free annual report

Idaho charges nothing to file it, and the state's own scam alert warns about notices asking for money to do it.No state fee.

✓
One flat 5.3%

Corporate income tax is 5.3% of Idaho taxable income from 2025, down from 5.695% in 2024. Personal income tax uses the same single rate.Corporate and personal.

✓
No state business licence

Registering with the Secretary of State is a registration, not a licence, and Idaho has no general state licence on top.Registration, not a licence.

✓
Speed for a small fee

Where the form offers expedite, $40 buys processing within eight working hours, and $100 same-day service before 1 p.m. Mountain Time.8 working hours: $40.

✓
Principal office, not your home

Since 2026, an LLC whose only location is a residence may list its commercial registered agent's addresses as principal office, if it attests to that and the agent consents.Agent's address, if eligible.

How it compares

Idaho next to Washington, Oregon, Utah and Montana.

Idaho and four of its neighbours, with fees and rates as each state published them when we checked in October 2026. Idaho is the only one of the five that never charges for the annual report: Montana waives its fee only for reports filed between 1 January and 15 April. Washington adds an online processing fee to its $180 and does not state the amount.Official fees and rates, checked October 2026. Only Idaho never charges for the annual report.

StateLLC filing feeAnnual reportCorporate tax
Idaho$100 online · $120 paperNo fee5.3% · min. $20
Washington$180 + online processing fee$70B&O tax on gross receipts
Oregon$100$1006.6% · 7.6% over $1M
Utah$59Renewal $184.5% (2025)
Montana$35Free by 15 April · $35 after6.75% · min. $50
IdahoFree report
LLC fee$100
Corp. tax5.3%
Washington$70 report
LLC fee$180 + fee
Corp. taxB&O on receipts
Oregon$100 report
LLC fee$100
Corp. tax6.6% · 7.6%
Utah$18 renewal
LLC fee$59
Corp. tax4.5% (2025)
MontanaFree by 15 April
LLC fee$35
Corp. tax6.75%
Requirements

What Idaho law actually demands.

01
A registered agent in Idaho - Every Idaho LLC and corporation must designate and keep one. The agent needs a physical street address in Idaho, not a P.O. box, and must be an Idaho resident or an entity authorised to do business in Idaho. Sixty consecutive days without an agent is grounds for administrative dissolution.
02
A certificate with a name on it - The Certificate of Organization gives the company name, the principal office's street and mailing addresses, the registered agent, and the name and mailing address of at least one governor. Since 2026, an LLC whose only physical location is a residence may show its commercial agent's addresses as principal office, if it attests to that and the agent consents.
03
An operating agreement - Idaho's LLC Act accepts one that is oral, implied, in a record or any mix of these, and a sole member can have one too. We draft it in writing.
04
An EIN - Free from the IRS. Without an SSN or ITIN, Form SS-4 goes by phone, fax or mail with 'foreign' on line 7b; a faxed application generally comes back within 4 business days.
05
The annual report, every year - Filed online through SOSBiz by the end of the month the company was formed in, starting the following year. No fee. A missed report is grounds for administrative dissolution, and reinstatement means paying all fees, taxes, interest and penalties due.
06
Seller's permit and Form IBRS - There is no state business licence, but almost everyone selling goods or taxable services in Idaho needs a seller's permit, and a business with employees, retail sales or lodging registers through Form IBRS.
How it works

From first call to a filed Idaho company.

The Secretary of State's published estimate for business filings is about 7-10 days, and where the form offers expedite, $40 cuts it to eight working hours. Two choices come first because they change what is filed: LLC or C-Corp, and whose name and address go on the public certificate.Entity first, then the certificate through SOSBiz (about 7-10 days, eight working hours for $40), the EIN by fax in about 4 business days, the operating agreement and banking.

01
Entity triage

LLC or C-Corp, one owner or several. A second member makes the LLC a partnership by default, with federal withholding on foreign partners' effectively connected income and Idaho withholding for nonresident individual partners. We settle this first.

First call
02
Name check

We check the name against Idaho's records before filing. If you want it held, a reservation lasts 4 months and costs $20 online.

Before filing
03
Certificate to the Secretary of State

Filed online through SOSBiz for $100, with the agent, the principal office and at least one governor. Expedite, where offered, costs $40 for eight working hours.

About 7-10 days
04
EIN

Form SS-4 with 'foreign' on line 7b, faxed to the IRS, which faxes the number back.

About 4 business days
05
Operating agreement & banking

The agreement is signed and kept with the company records. Fintech or bank applications go out once the EIN is issued.

After the EIN
06
First annual filings

The free Idaho annual report, due by the end of the formation month in the following year. A foreign-owned single-member LLC also files Form 5472 with a pro forma 1120, generally by the 15th day of the 4th month after its tax year ends.

Following year
Quick facts
Filing officeIdaho Secretary of State
LLC documentCertificate of Organization
Filing fee$100 online · $120 paper
ProcessingAbout 7-10 days
Expedite$40 (8 working hours) · $100 same day
Annual reportNo fee · by end of formation month
Corporate income tax5.3% · min. $20

The quiet trap is the annual report, because it is free: with no fee to pay, there is no invoice to remind you. It is due by the end of the formation month every year from the next one, it must reach the Secretary of State by close of business on the last day, and a missed one is grounds for administrative dissolution. Notices asking for money to file it are, in the state's own word, a scam, and no business has to buy a Certificate of Existence to operate in Idaho.

On the ground

On the ground for the USA.

Prifinance - USA desk
Boise, Idaho
Boise, Idaho, USA
✆+1 786 755 8065✉info.en@prifinance.com
◷Mon-Fri · replies within one business day
01
Structure before filing

LLC or C-Corp, one owner or several: settled on the first call, because a second member can bring partnership withholding with it.

02
SOSBiz filing and the agent

Certificate of Organization or Articles of Incorporation filed online, with a registered agent at an Idaho street address for the first year.

03
EIN, banking and the calendar

The SS-4 without an SSN, then fintech or bank applications, payment rails and a calendar for the Idaho annual report, Form 5472 and BOI status.

04
Also in Tallinn, London, Dubai & more

A network of offices across Europe, the Gulf and the Americas - one team for your whole international structure.

We also have offices in
Estonia
Tallinn
Estonia
Väike-Paala tn 1
+372 602 65 11
Hong Kong
Hong Kong
Hong Kong
5/F, Yau Lee Centre, 45 Hoi Yuen Road, Kwun Tong
+852 5808 0297
Lithuania
Vilnius
Lithuania
Gedimino pr. 2
+370 520 738 81
United Kingdom
London
United Kingdom
7 Bell Yard
+44 748 881 18 54
Czech Republic
Prague
Czech Republic
Vlkova 532/8, Žižkov
Germany
Berlin
Germany
Rankestraße 26
Portugal
Madeira
Portugal
Rua da Alegria 31, 1F
+351 300 528 936
Hungary
Budapest
Hungary
Korányi Sándor u. 4
+36 18 001 911
Türkiye
Istanbul
Türkiye
Perpa Ticaret Merkezi, A Blok
+90 212 900 47 64
UAE
Dubai
UAE
33 Level, Al Saqr Business Tower
+971 800 0321096
Canada
Toronto
Canada
1110 Finch Avenue West, suite 406
+1 416 613 7311
Singapore
Singapore
Singapore
3 Church Street, #29-68 Samsung Hub
Thailand
Bangkok
Thailand
Unit P01, Penthouse, VASU1, 1 Sukhumvit 25 Alley
China
Foshan
China
A-Tower, Yuneng Digital Plaza, 46 Lishui Avenue South
Kazakhstan
Almaty
Kazakhstan
Republic Square 13
+7 717 269 59 04
Kyrgyzstan
Bishkek
Kyrgyzstan
32 Razzakov Street
Taxation 2026

Idaho's 5.3% is the easy part; the federal forms are where founders slip.

A C-Corp pays 21% federal tax and 5.3% Idaho tax on Idaho taxable income, never less than $20, plus the $10 Permanent Building Fund tax. Dividends paid to a non-resident owner carry 30% withholding unless a treaty or the Code sets a lower rate. A single-member LLC is disregarded for federal income tax, but when its owner is foreign it files Form 5472 with a pro forma Form 1120, and a missed filing costs $25,000. An LLC taxed as a partnership pays Idaho pass-through withholding on a nonresident individual partner's income, unless it files a composite return or uses Form PTE-NROA, the nonresident owner agreement. Sales and use tax is 6%, with city sales and auditorium district taxes listed separately.C-Corp: 21% federal plus 5.3% Idaho (min. $20) and the $10 Permanent Building Fund tax; dividends out 30% unless a treaty cuts it. Foreign-owned single-member LLC: Form 5472, $25,000 if missed. Sales tax 6%.

C-Corp - 21% + 5.3%

The federal flat rate plus Idaho's rate on Idaho taxable income. The Idaho minimum is $20, and the $10 Permanent Building Fund tax comes on top.Idaho minimum $20.

Dividends out - 30%

Withheld on dividends to non-resident owners unless a treaty or the Code lowers it. The owner claims a treaty rate on Form W-8BEN or W-8BEN-E.Treaties may cut it.

Form 5472 - $25,000

The penalty for a foreign-owned single-member LLC that fails to file. It goes by fax or mail with a pro forma 1120, never electronically.Penalty if missed.

Sales tax - 6%

Idaho's sales and use tax rate. City sales taxes and auditorium district taxes are separate, and the seller's permit comes first.Plus local taxes.

Levies in 2026
Federal corporate tax (C-Corp)21% flat
Idaho corporate income tax5.3% · min. $20
Permanent Building Fund tax$10
Dividends to non-residents30% - treaty may cut
Idaho sales and use tax6% + city/district taxes
Idaho annual reportNo fee

Rates follow Idaho Code §63-3025 and §63-3024, the Idaho Tax Commission's guides, IRS instructions and PwC's US summary (last reviewed 4 September 2026). Idaho's personal income tax is a single 5.3% rate above an inflation-indexed threshold; how Idaho taxes your own share of the profit is confirmed for your case. Under FinCEN's final rule, in force since 14 August 2026, companies formed in a US state file no BOI report.

Your team

The specialists who'll handle your case.

Dmitri Mihhailov
Dmitri Mihhailov
Managing Partner

Founder of Prifinance. 15+ years structuring international companies, banking and licensing for founders worldwide.

Eugeniu Bevziuc
Eugeniu Bevziuc
International Business Consultant

Guides clients from the first consultation to a working setup - companies, accounts and substance in 60+ jurisdictions.

Alex Danila
Alex Danila
Corporate Services Specialist

Handles incorporation paperwork, KYC and bank introductions so your Chadian company launches without delays.

Follow Prifinance

Active across our channels.

An Idaho LLC or C-Corp filed through SOSBiz from abroad, with the registered agent and EIN handled and the free annual report's date known from day one. Full support, start to finish.

Talk to a specialist →
FAQ

Idaho company registration, answered honestly.

Can I form an Idaho company without travelling to the US?+

Yes. The certificate is filed online through SOSBiz, and the registered agent with an Idaho street address is part of our package for the first year. The EIN needs no SSN: international applicants can call the IRS on 267-941-1099 (not toll-free) or send Form SS-4 by fax or mail with 'foreign' on line 7b. Idaho also sets an age rule: you must be 18 to register a business. For banking we prepare remote applications to fintech platforms, and use a traditional bank where you have a US footprint.

How much does it cost?+

Formation starts from $2,400 all-in, including the Idaho filing fee ($100 online), the registered agent for the first year, the EIN and the operating agreement. With a fintech or bank account set up, from $4,400. After that, Idaho charges nothing to file the annual report; a C-Corp's Idaho income tax is never less than $20, and most businesses also pay the $10 Permanent Building Fund tax. Expedite surcharges, if you want them, are quoted separately.

How long does it take?+

The Secretary of State's published estimate is about 7-10 days from the date of filing. Where the form offers it, $40 buys processing within eight working hours, and $100 buys same-day service for filings received by 1 p.m. Mountain Time. A faxed EIN application generally comes back within 4 business days; by mail, allow about 4 weeks. Bank and fintech applications start after that.

What taxes will the company pay?+

That depends on the entity. A C-Corp pays 21% federal tax and 5.3% Idaho tax on Idaho taxable income, never less than $20, plus the $10 Permanent Building Fund tax, and dividends to a non-resident owner carry 30% withholding unless a treaty or the Code lowers it. A single-member LLC is disregarded for federal income tax, though a foreign-owned one still files Form 5472 with a pro forma Form 1120 and faces a $25,000 penalty if it does not. Idaho follows the federal classification. Selling goods or taxable services in Idaho adds 6% sales tax, collected under a seller's permit.

LLC or C-Corp?+

For a trading or service business run from abroad, we usually start from the LLC. A single-member LLC is disregarded for federal income tax, and its Idaho annual report is free. A second member turns it into a partnership: federal withholding on foreign partners' share of effectively connected income (37%, or 21% for corporate partners), plus Idaho pass-through withholding for nonresident individual partners unless a composite return or Form PTE-NROA is used. If you plan to issue shares to investors, we start from the C-Corp: 21% federal plus 5.3% Idaho tax, a board that may be one person, and annual shareholder meetings. S-Corp status is closed to you, since non-resident aliens cannot hold S-Corp shares.

How does banking work?+

Through the Company + Bank Account pack. We choose between a fintech platform and a traditional bank based on your file, prepare the application for Mercury- or Relay-class platforms, and use the traditional-bank route where you have a US footprint. ACH, wires and Stripe onboarding are set up as part of the work. Applications go out once the EIN is issued, and the bank or platform makes the final decision.

What happens if the annual report is missed?+

This is the real risk in Idaho. The report is free and filed online through SOSBiz, due by the end of the month the company was formed in, every year from the next one, and it must arrive by close of business on the last day. A missed report is grounds for administrative dissolution. An Idaho company can apply for reinstatement within 10 years of dissolution, once all fees, taxes, interest and penalties due are paid. Ignore notices asking you to pay to file the report or to buy a Certificate of Existence: Idaho calls the first a scam and says the second is not required to operate.

Will my name be on the public record?+

At least one name, yes. The Certificate of Organization lists the name and mailing address of at least one governor, each annual report names a governor again, and Idaho says plainly that business registrations are public records. Neither filing has to list the members or their shares. The principal office address is public too, but since a 2026 amendment an LLC with no physical location other than a residence may list its commercial registered agent's addresses instead, if it attests to that and the agent consents.

I already have an LLC in another state. Does it need Idaho?+

Only if it does business in Idaho. Then it registers with the Secretary of State before starting, as a 'foreign' entity, which in state law means formed outside Idaho, not owned from abroad. The filing is a Foreign Registration Statement, $100 online or $120 on paper, with a Certificate of Existence from the home state dated within 90 days. A registered foreign entity keeps an Idaho registered agent and files the same annual report. We handle this as a state qualification, from $700.

Does an Idaho company file a BOI report with FinCEN?+

No. FinCEN's final rule, issued on 11 August 2026 and in force from 14 August 2026, made the 2025 exemption permanent: companies formed in a US state are exempt from BOI reporting, including those owned from abroad. Only companies formed under a foreign country's law that register to do business in a US state still report, and only their foreign beneficial owners.

Client notes
Google4.7★★★★★

Founders who wanted it done right.

Google4.7★★★★★
★★★★★Google
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”
K N
K N
Google
★★★★★Google
“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”
Mina Kedis
Mina Kedis
Google
★★★★★Google
“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”
Юрий Валерьевич
Юрий Валерьевич
Google
★★★★★Google
“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”
Anna Anna
Anna Anna
Google
★★★★★Google
“Opening an account with Prifinance in a Swiss bank was such an easy and quick process that I was shocked. It all started with the first call, where I received detailed guidance on the required documents and the entire procedure.One of the key highlights was their attention to detail. As someone who usually gets tangled up in paperwork, I was pleasantly surprised when they sent me all the documents and…”
Анастасия Одокиенко
Анастасия Одокиенко
Google
★★★★★Google
“I recently had the pleasure of working with Boris.. and I must say, it was a fantastic experience. Boris went above and beyond to assist me with my residency needs. His professionalism, knowledge, and dedication truly stood out. I highly recommend working with Boris and the team!”
Maria Jose Santome
Maria Jose Santome
Google
More from Prifinance

Other jurisdictions & licenses.

Free consultation

Start your Idaho company today.

Tell us about your plans and a specialist will reply within one business day with an honest read - LLC or C-Corp, one owner or several - a timeline and a fixed quote.Tell us about your business - a specialist replies within one business day with a recommendation, a timeline and a fixed quote.

✓No obligation - the first consultation is free✓Agent, address and public record settled before filing✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
We're online - a lawyer replies within 2 minutes➤ Telegram