Here's what you need in Idaho
Official state business portal: Business.Idaho.gov. Business.Idaho.gov collects information from state and federal agencies that license, regulate or tax small businesses. Its Business Wizard shows which agencies you may need to contact.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseNo general state business license. Idaho does not have a state business license. Your city or county may require a local business license or home occupation permit. | State of Idaho | Not needed | Source | Nov 7, 2026 |
| Form an LLCCertificate of Organization. To form an LLC, file a Certificate of Organization with the Idaho Secretary of State. Filing online through SOSBiz avoids the extra paper processing fee. | Idaho Secretary of State | $100 online, $120 on paper | Applyat sosbiz.idaho.govSource | Nov 7, 2026 |
| Business name (DBA)Certificate of Assumed Business Name. Assumed business names are registered with the Idaho Secretary of State. You can file online through SOSBiz. | Idaho Secretary of State | $25 online, $45 on paper | Applyat sosbiz.idaho.govSource | Nov 7, 2026 |
| Sales tax permitSeller's permit. Almost every seller in Idaho needs a seller's permit from the Idaho State Tax Commission. Applying is free. | Idaho State Tax Commission | Free | Applyat tax.idaho.govSource | Nov 7, 2026 |
| Unemployment insurance (once you hire)Unemployment insurance tax account. Employers create an unemployment insurance tax account by filing the Idaho Business Registration, then file and pay through the Employer Portal. | Idaho Department of Labor | You pay tax on wages | Applyat tax.idaho.govSource | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in Idaho pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Annual ReportIdaho businesses pay nothing to file their annual report with the Secretary of State. Notices asking for money to file it are scams. | Idaho Secretary of State | Free | Applyat sosbiz.idaho.govSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonCosmetology or barber establishment license. Salons and barbershops need an establishment license from the Barber and Cosmetology Services Licensing Board. The same board and fee cover barber and cosmetology establishments, including mobile ones. | Idaho Barber and Cosmetology Services Licensing Board (Division of Occupational and Professional Licenses) | $50 license fee; the board also lists a $30 application fee | Applyat edopl.idaho.govSource | Nov 7, 2026 |
| Child care in your homeDaycare license. You need a state daycare license if you care for 7 or more children and are paid for at least one of them. Cities and counties can have their own rules too. | Idaho Department of Health and Welfare | $100 for a group or home daycare | Applyat idahostars.orgSource | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)Liquor, beer and wine licenses. Bars and restaurants get their alcohol licenses from the Alcohol Beverage Control division of the Idaho State Police. | Idaho State Police, Alcohol Beverage Control | Fee not published.Ask the agency | Applyat isp.idaho.govSource | Nov 7, 2026 |
| General contractorContractor Registration. Idaho requires contractors to register with the Idaho Contractors Board. It is a registration rather than a full license, and it is now renewed every year or every two years. | Idaho Contractors Board (Division of Occupational and Professional Licenses) | $120 to register, then $60 a year or $120 every two years | Applyat edopl.idaho.govSource | Nov 7, 2026 |
| Selling homemade food (cottage food)Homemade food sales (Idaho Direct-to-Consumer Commerce Act). Since 2026, Idaho law lets you sell homemade food directly to consumers within Idaho without a state license or inspection. You must give each buyer a notice that the food is not inspected, plus your name, contact details and the ingredients. | Idaho Department of Health and Welfare | No license needed | Source | Nov 7, 2026 |
What is different in Idaho
- At $100, the LLC filing fee is near the middle: 18 of 49 verified states charge less and 21 charge more.
- Business names (DBAs) are filed with the state, at the Idaho Secretary of State. At $25, the state DBA fee is near the middle: 13 of 33 verified states charge less and 12 charge more.
- At $50, the salon or shop license fee is among the lowest: only 4 of 36 verified states charge less.
- Annual Report: Free. Idaho businesses pay nothing to file their annual report with the Secretary of State. Notices asking for money to file it are scams.
Steps to start a business in Idaho
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Certificate of Organization with the Idaho Secretary of State ($100).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the Idaho Secretary of State.
Register for sales tax
If you sell taxable goods or services, get your permit from the Idaho State Tax Commission before your first sale.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the Idaho Department of Labor.
City and county permits
Cities and countys in Idaho can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
Questions about business licenses in Idaho
Do I need a business license in Idaho?
No. Idaho does not have a state business license. Your city or county may require a local business license or home occupation permit.
How much is a business license in Idaho?
There is no general state business license fee in Idaho. A local business license, if your city or county requires one, is priced by that city or county. State licenses for some types of business have their own fees, listed on this page.
How much is an LLC in Idaho?
The Idaho Secretary of State charges $100 online, $120 on paper to file the Certificate of Organization. To form an LLC, file a Certificate of Organization with the Idaho Secretary of State. Filing online through SOSBiz avoids the extra paper processing fee.
How much does an LLC cost per year in Idaho?
Annual Report: Free. Idaho businesses pay nothing to file their annual report with the Secretary of State. Notices asking for money to file it are scams.
Does an LLC need a business license in Idaho?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in Idaho still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in Idaho?
Yes, if you sell taxable goods or services. Almost every seller in Idaho needs a seller's permit from the Idaho State Tax Commission. Applying is free. Official fee: Free.
How much is a DBA in Idaho?
Assumed business names are registered with the Idaho Secretary of State. You can file online through SOSBiz. Official fee: $25 online, $45 on paper.
Can I sell homemade food from home in Idaho?
Since 2026, Idaho law lets you sell homemade food directly to consumers within Idaho without a state license or inspection. You must give each buyer a notice that the food is not inspected, plus your name, contact details and the ingredients. Fee: No license needed.
Do contractors need a state license in Idaho?
Idaho requires contractors to register with the Idaho Contractors Board. It is a registration rather than a full license, and it is now renewed every year or every two years. Official fee: $120 to register, then $60 a year or $120 every two years.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license State of Idaho Checked Nov 7, 2026
- Form an LLC Idaho Secretary of State Checked Nov 7, 2026
- Sales tax permit Idaho State Tax Commission Checked Nov 7, 2026
- Unemployment insurance (once you hire) Idaho Department of Labor Checked Nov 7, 2026
- Official business portal State of Idaho Checked Nov 7, 2026
- Hair salon, barber shop or nail salon Idaho Barber and Cosmetology Services Licensing Board (Division of Occupational and Professional Licenses) Checked Nov 7, 2026
- Child care in your home Idaho Department of Health and Welfare Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) Idaho State Police, Alcohol Beverage Control Checked Nov 7, 2026
- General contractor Idaho Contractors Board (Division of Occupational and Professional Licenses) Checked Nov 7, 2026
- Selling homemade food (cottage food) Idaho Department of Health and Welfare Checked Nov 7, 2026
- Annual Report Idaho Secretary of State Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026