Key figures
Idaho compliance
2026, with sources
Registering and staying current
Idaho runs business registration through SOSBiz. A Delaware corporation files a Foreign Registration Statement ($100 base fee, plus $20 for a paper filing processed manually), attaching a certificate of good standing dated within 90 days. After that, an annual report is due each year before the end of the month in which it registered; Idaho Code §30-21-213 sets the timing, and keeping it current keeps the registration in good standing.
Registration has a tax consequence: the Tax Commission requires a corporation registered with the Secretary of State to file Form 41, even without Idaho income, so a company that registers and then never operates in Idaho should withdraw rather than let filings lapse.
Few local layers
Idaho has no city or county income or payroll taxes. Some resort cities levy their own local option sales taxes, which matter only to companies selling taxable goods there. Workers’ compensation is mandatory from the first employee, and an out-of-state policy needs an Idaho endorsement for a remote employee.
Deadlines
- By the end of the registration anniversary monthSecretary of State annual report for a registered foreign entity, filed on SOSBizAnnual report
- Apr 15 for calendar-year corporationsCorporation income tax returnForm 41
The federal baseline
This page covers what Idaho adds. The federal rules underneath it apply here too.
Common questions
Does a Delaware corporation need to register in Idaho?
If it is doing business there — an employee working from Idaho is usually enough. It files a Foreign Registration Statement with the Secretary of State ($100 base fee) with a certificate of good standing from Delaware dated within the last 90 days, then an annual report each year by the end of its registration anniversary month.
Do we file an Idaho return if we have no Idaho income?
Yes. Being registered with the Secretary of State is itself a filing trigger: the Tax Commission requires a corporation to file if it is doing business in Idaho, is registered with the Secretary of State, or has Idaho income.
Compliance next door
- MTMontana complianceA Delaware corporation registers in Montana for $70, files a free annual report by April 15 each year, and files Form CIT by May 15 with a $50 minimum tax.
- NVNevada complianceQualify with the Secretary of State, then file an annual list and renew the state business license each year by the end of your anniversary month. There is no income tax return.
- OROregon complianceA Delaware corporation pays $275 to register in Oregon and $275 a year to renew, files Form OR-20 by May 15, and in Portland files a combined city and county business tax return.
- UTUtah complianceRegister for $59, renew for $18 on each anniversary, file the TC-20 with at least the $100 minimum tax, and report unclaimed property each year.
- WAWashington complianceWashington has no corporate return; compliance is a $180 foreign registration, a $70 annual report, a DOR business license, the excise tax return and an annual unclaimed property report.
- WYWyoming complianceA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.
More of the Idaho guide
- AccountingAccounting and state tax in IdahoCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in IdahoSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in IdahoPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in IdahoWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in IdahoCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.