Filing fee: $100 · Agency: Idaho Secretary of State
Processing time: 20 business days; 1-business-day expedite available for an extra fee.
Annual report: Annual report required; no filing fee.
Franchise tax: Idaho does not impose a franchise tax on LLCs. While there is a 'franchise tax' mentioned in some contexts, it applies only to corporations and is calculated like a traditional income tax, not a separate LLC franchise tax.
Notes: Idaho does not charge an annual report fee. All LLCs must maintain a registered agent with a physical Idaho street address. The official processing time for business filings is currently 15-20 business days.