Florida charges $125 to form an LLC; Idaho charges $100. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Idaho runs about $442 less in total state fees than Florida. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee
Florida $125
Idaho $100
Idaho saves $25
Year 1 total estimate
Florida $364
Idaho $200
Idaho saves $164
Ongoing per year
Florida $239
Idaho $100
Idaho saves $139
3-year total
Florida $842
Idaho $400
Idaho saves $442

Key differences at a glance

  • Idaho costs $25 less to form ($100 vs $125).
  • Idaho is $139 per year cheaper to maintain ($100 vs $239).
  • Florida has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Florida

  • No state income tax

Only Idaho

  • Paid expedited tier

Both states

  • Online filing
  • No entity-level franchise or LLC tax
  • No publication requirement
  • Operating agreement not statutorily required

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Florida Idaho
Year 1
$364
$200
Year 2
$603
$300
Year 3
$842
$400

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario Year 1 Each year after 3-year total
You live in Florida, business operates there
No foreign LLC registration needed. You pay Florida fees only.
$364 $239 $842
You live in Idaho, business operates there
No foreign LLC registration needed. You pay Idaho fees only.
$200 $100 $400
Non-resident forming in Florida with operations elsewhere
You pay Florida's fees plus a typical home-state foreign LLC registration of about $200 per year.
$564 $439 $1,442
Non-resident forming in Idaho with operations elsewhere
You pay Idaho's fees plus a typical home-state foreign LLC registration of about $200 per year.
$400 $300 $1,000

Florida vs Idaho: full comparison

Dimension Florida Idaho
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
7 business days 7 business days
Expedited option
Paid fast-track filing
Not offered $40
Annual report
Required in addition to tax
Required, $139 Required, $0
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
None None
State income tax
On pass-through LLC income at member level
No Yes
Publication requirement
Newspaper publication after formation
No No
Operating agreement
Required by state statute
Recommended, not required Recommended, not required
Foreign LLC fee
Cost to register as a foreign LLC in this state
$125 $100
State sales tax
General statewide rate
6.0% 6.0%

Taxes in Florida and Idaho

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Florida tax

No entity-level franchise tax on LLCs. No state income tax. Corporate rate 5.5%.

Idaho tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 5.3%.

Ongoing compliance

The recurring filings each state requires after formation.

Florida

Annual report $139, due 05/01 each year. Registered agent required in Florida.

Idaho

Annual report $0, due on your anniversary month. Registered agent required in Idaho.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Florida

  1. Check business-name availability on the Florida entity search.
  2. Appoint a registered agent with a physical Florida street address.
  3. File CR2E047 - Articles of Organization for Florida Limited Liability Company for $125.
  4. Wait for approval. Online typically 7 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Florida statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $139 when it comes due.

Idaho

  1. Check business-name availability on the Idaho entity search.
  2. Appoint a registered agent with a physical Idaho street address.
  3. File Certificate of Organization Limited Liability Company for $100.
  4. Wait for approval. Online typically 7 business days. Paid expedite from $40.
  5. Adopt an operating agreement (recommended, not required by Idaho statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $0 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Florida and Idaho (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Florida or Idaho does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Florida Department of State, Division of Corporations

Website
dos.fl.gov/sunbiz
Phone
(850) 245-6052
Email
NewFilingsCorpHelp@DOS.MyFlorida.com
Mail
Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
Office
The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

Idaho Secretary of State - Business Services Division

Website
sos.idaho.gov
Phone
(208) 334-2301
Mail
Office of the Secretary of State, 450 N 4th Street, PO Box 83720, Boise, ID 83720-0080
Office
450 N 4th Street, Boise, ID 83702
Hours
8:00 AM to 5:00 PM Mountain, Monday to Friday

Florida Department of Revenue

Website
floridarevenue.com
Phone
(850) 488-6800
Mail
5050 W Tennessee Street, Tallahassee, FL 32399-0100
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

Idaho State Tax Commission

Website
tax.idaho.gov
Phone
(208) 334-7660
Mail
Idaho State Tax Commission, PO Box 36, Boise, ID 83722-0410
Office
11321 W Chinden Blvd, Building 2, Boise, ID 83714
Hours
8:00 AM to 5:00 PM Mountain, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Florida or Idaho?

    Idaho is cheaper at formation ($100) than Florida ($125). Ongoing costs are also different: $100 vs $239 per year. Total over three years: $400 vs $842.

  • Can I form an LLC in Florida if I live in Idaho?

    Yes, but your Idaho business will almost certainly need to register as a foreign LLC in Idaho too, which means paying Idaho's foreign registration fee and any ongoing Idaho obligations on top of the Florida ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

  • How long does it take to form an LLC in Florida vs Idaho?

    Florida online: 7 business days; Idaho online: 7 business days. Florida does not offer paid expedite. Idaho offers paid expedite from $40.

  • Which state has lower taxes for an LLC, Florida or Idaho?

    Florida: no state income tax, no entity-level franchise or LLC tax. Idaho: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

  • Do both states require a registered agent?

    Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Florida and Idaho both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

  • Which state should I pick if I run an online business from home?

    Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Florida or Idaho to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

More Florida and Idaho comparisons

Sources

  • Filing fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Florida Division of Corporations LLC fee schedule: Articles of Organization $100.00 + mandatory Registered Agent Designation $25.00 = $125.00 total. Same fee whether filed online or by mail.
  • Expedited filing: dos.fl.gov/sunbiz/start-business/efile/fl-llc/ · verified April 21, 2026
    Florida Division of Corporations does not offer expedited filing service for new LLC formations. Documents are processed in the order received. Online filings with credit card typically post within 2-3 business days; mail filings take several weeks.
  • Online filing portal: efile.sunbiz.org/llc_file.html · verified April 21, 2026
    Sunbiz e-file portal for new Florida LLC Articles of Organization.
  • Certificate of Formation form: dos.fl.gov/sunbiz/forms/limited-liability-company/ · verified April 21, 2026
    Form CR2E047 - Articles of Organization for Florida LLC. Available as PDF at http://form.sunbiz.org/pdf/cr2e047.pdf
  • Business name search: search.sunbiz.org/Inquiry/CorporationSearch/ByName · verified April 21, 2026
    Sunbiz business entity search by name.
  • Operating agreement requirement: www.flsenate.gov/Laws/Statutes/2025/605.0105 · verified April 21, 2026
    Fla. Stat. §605.0105 defines the LLC operating agreement as an agreement that 'may be oral, implied, in a record, or in any combination thereof.' Not required to be written or filed with the state.
  • Publication requirement: www.flsenate.gov/Laws/Statutes/2025/Chapter605/All · verified April 21, 2026
    Florida Chapter 605 (Florida Revised LLC Act) imposes no newspaper publication requirement to form an LLC.
  • Foreign LLC registration fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Foreign LLC Application for Authorization to Transact Business: $100 filing + $25 registered agent = $125 total. Same as domestic formation fee.
  • Annual report fee: dos.fl.gov/sunbiz/manage-business/efile/annual-report/ · verified April 21, 2026
    Florida Department of State: $138.75 annual report fee for LLCs. Due January 1 through May 1. Late filing after May 1 adds a $400 non-negotiable penalty (total $538.75). Administrative dissolution begins after the third Friday in September for unfiled reports.
  • Franchise tax: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida has no franchise tax. Corporate income tax of 5.5% applies only when an LLC elects C-corp treatment or is owned by a corporation. No state-level entity-level tax on pass-through LLCs.
  • State income tax: floridarevenue.com/taxes/taxesfees/Pages/individual.aspx · verified April 21, 2026
    Florida Constitution Article VII, Section 5 prohibits a personal income tax. Pass-through LLC income flows to members who owe no Florida individual income tax.
  • Corporate income tax rate: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida corporate income tax rate is 5.5% for taxable years on or after January 1, 2022.
  • Sales tax rate: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx · verified April 21, 2026
    Florida general state sales tax rate is 6%. Counties may impose a discretionary sales surtax ranging 0.5% to 1.5%.
  • Filing fee: sos.idaho.gov/CORP/forms/LLC/LLC%20Cert%20org.pdf · verified April 21, 2026
    Idaho SoS Certificate of Organization Limited Liability Company form (Title 30, Chapters 21 and 25, Idaho Code): base filing fee is $100.00. Paper filings add a $20.00 manual processing fee, bringing the paper total to $120.00. Online filings through SOSBiz are the $100 base rate.
  • Expedited filing: sos.idaho.gov/CORP/forms/LLC/LLC%20Cert%20org.pdf · verified April 21, 2026
    Certificate of Organization instructions: expedited service adds $40.00 (8-hour); same-day service adds $100.00. Recording the cheapest expedited tier (8-hour, $40) as the default expedited fee.
  • Foreign LLC registration fee: sos.idaho.gov/business-forms/ · verified April 21, 2026
    Foreign LLC Foreign Registration Statement base filing fee is $100.00 online through SOSBiz; paper filings add the $20 manual processing fee for a $120 paper total.
  • Operating agreement requirement: legislature.idaho.gov/statutesrules/idstat/Title30/T30CH25/ · verified April 21, 2026
    Idaho Uniform Limited Liability Company Act, Idaho Code Title 30, Chapter 25, does not require a written operating agreement. The Certificate of Organization instructions explicitly state: 'Please do not attach operating agreements. They are not filed with this office.' (Idaho Code Section 30-25-201(C)).
  • Publication requirement: sos.idaho.gov/business-forms/ · verified April 21, 2026
    Idaho Uniform LLC Act and SoS filing instructions contain no publication requirement for LLCs.
  • Annual report fee: sos.idaho.gov/annual-report-help/ · verified April 21, 2026
    Idaho annual report filing fee is $0 for online filing through SOSBiz. Paper annual report filings incur the $20 manual processing fee. Due by the end of the anniversary month; administrative dissolution follows 60 days of non-filing.
  • Franchise tax: tax.idaho.gov/ · verified April 21, 2026
    Idaho State Tax Commission imposes no franchise tax on LLCs. C-corps (including LLCs electing C-corp treatment) pay the 5.3% corporate income tax with a $20 minimum; this is an income tax, not a franchise tax.
  • Corporate income tax rate: tax.idaho.gov/pressrelease/whats-new-for-2025-income-tax-returns/ · verified April 21, 2026
    Idaho corporate income tax rate reduced to 5.3% (flat) effective retroactive to January 1, 2025, per House Bill signed in 2025. Previous rate was 5.695%. The 5.3% rate continues in 2026. Corporate minimum tax is $20. Idaho individual rate is also a flat 5.3%.
  • Sales tax rate: tax.idaho.gov/taxes/sales-use/ · verified April 21, 2026
    Idaho statewide sales and use tax rate is 6.0%. A small number of resort cities may impose local option sales taxes, but there is no general local sales tax.
  • Business name search: sosbiz.idaho.gov/search/business · verified April 21, 2026
    Idaho SOSBiz business entity search. Confirm name availability before filing Certificate of Organization (Idaho Code Section 30-21-301 governs LLC name requirements).
  • Online filing portal: sosbiz.idaho.gov/ · verified April 21, 2026
    Idaho SOSBiz is the online business filing portal. Requires free account. Online filings bypass the $20 manual processing fee that applies to paper submissions.