Idaho LLC or Delaware LLC?
If you run your business in Idaho, here's what each route costs in state fees.
The short answer
For a business that operates in Idaho, forming in Delaware costs about $2,110 more over five years in state fees alone — before paying for a registered agent in Delaware.
Form in Idaho
Idaho
Certificate of Organization (Limited Liability Company)$120
Annual Report$0
Year one$120
Each year after$0
5-year total$120
Form in Delaware, register in Idaho
Delaware
Certificate of Formation$110
Annual LLC tax payment (no separate report)$0
LLC annual tax$400 / yr
Idaho (foreign registration)
Foreign Registration Statement ($100 if filed online)$120
Annual Report$0
Year one$630
Each year after$400
5-year total$2,230
What the fees don't show
- Forming in Delaware while operating in Idaho means two sets of reports and two sets of deadlines, adding about $400 a year.
- You need a registered agent with a street address in Delaware. If you don't have one there, that's a paid service every year.
- Out-of-state formation makes the most sense when you raise outside investment, operate in many states, or have a specific legal reason — not as a default.
State fees only, from each state's official fee pages. Not legal or tax advice.