Idaho State Law

Idaho businesses must register with the Secretary of State before conducting business in the state. Sole proprietors using a trade name must file an assumed business name certificate. All businesses…

Source: ID Secretary of State

Idaho employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: ID Department of Labor

Idaho employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: ID Department of Labor

Idaho minimum wage follows the federal floor of $7.25 per hour. Tipped employees may be paid $3.35 per hour provided tips bring total compensation to at least $7.25. Idaho has…

Source: ID Department of Labor

Idaho employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the Idaho State Insurance Fund. Sole proprietors and partners…

Source: ID Industrial Commission

Idaho professional licensing is administered through the Division of Occupational and Professional Licenses, which oversees more than 40 license types including contractors, engineers, architects, real estate agents, and healthcare providers.…

Source: ID Division of Occupational and Professional Licenses

Idaho requires public works contractors to be registered with the Division of Building Safety. Residential contractors are not required to hold a state license but must comply with local permit…

Source: ID Division of Building Safety

Idaho Commerce administers Community Development Block Grant funds for economic development projects in eligible rural Idaho communities. Grants support infrastructure, business expansion, and job creation in low-to-moderate income areas. Businesses…

Source: ID Department of Commerce

The Idaho Small Business Development Center (SBDC) provides free one-on-one business advising, financial analysis assistance, and training to Idaho entrepreneurs and small business owners. The SBDC network is hosted by…

Source: ID Small Business Development Center

Home-based businesses in Idaho are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: ID Department of Commerce

Idaho LLCs are formed by filing a Certificate of Organization with the Secretary of State and paying a $100 fee. All LLCs must designate a registered agent with an Idaho…

Source: ID Secretary of State

Idaho corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $100 fee. Corporations must designate a registered agent in Idaho and file an…

Source: ID Secretary of State

Idaho LLCs and corporations must file an Annual Report with the Secretary of State by the end of the anniversary month of formation each year. The filing fee is $0…

Source: ID Secretary of State

Idaho imposes a flat 5.8% corporate income tax on net income attributable to Idaho. The minimum tax is $20. C corporations file Form 41 with the Idaho State Tax Commission.…

Source: ID State Tax Commission

Idaho imposes a 6% state sales and use tax on retail sales of tangible personal property and certain services. Some cities impose an additional 3% local option hotel tax. Businesses…

Source: ID State Tax Commission

Idaho allows pass-through entities including LLCs, partnerships, and S corporations to elect to pay an entity-level income tax at the 5.8% rate as a workaround for the federal SALT deduction…

Source: ID State Tax Commission