Delaware LLC vs Idaho LLC (2026)
Written for owners based in Delaware.
Verdict: for most owners, form where the business is based
Idaho charges $100 to organize, $10 under Delaware, and then nothing: the annual report costs $0 but is still mandatory in your anniversary month. A free filing sends no invoice, which is exactly why Idaho LLCs get administratively dissolved, and coming back costs $30 plus a new filing. Delaware never sends a report at all. It sends a $400 tax bill instead, due June 1 for the prior calendar year. From Delaware the Idaho saving disappears twice over, once for the $200 foreign registration and again for that $400.
Based in Idaho? Read Idaho LLC vs Delaware LLC →
Compare Delaware LLC vs Idaho LLC on filing fees, taxes, privacy laws, and annual costs. Find out which state is actually better for your business.
By Edmond Hui · Last updated: September 23, 2026
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| Factor | Delaware | Idaho |
|---|---|---|
| Filing Fee | $110 | $100 |
| Processing Time | Not published by the state | Live queue, not fixed |
| Annual Report Fee | None ($400/yr entity tax instead) | $0 |
| Annual Report Due | None required | Anniversary month |
| State Income Tax | Yes | Yes |
| Anonymous LLC | Yes | No |
| Publication Requirement | No | No |
| Foreign LLC Cost (if forming out-of-state) | N/A, you're in your home state | $200 + registered agent ~$150/yr |
Full fee breakdown for either state: Delaware LLC cost and Idaho LLC cost. Owner privacy options for either state: Delaware anonymous LLC guide and Idaho anonymous LLC guide.
Business Climate: Delaware vs Idaho
| Factor | Delaware | Idaho |
|---|---|---|
| 5-year business survival rate | 48.1% (#37 of 51) | 45.6% (#48 of 51) |
| Business application growth (2026 YTD (Jan to Jul) vs 2025 YTD (same months)) | +2.5% YoY (#33 of 51 by volume) | +15.4% YoY (#39 of 51 by volume) |
Sources: U.S. Bureau of Labor Statistics, Business Employment Dynamics · U.S. Census Bureau, Business Formation Statistics (BFS)
Compare LLC Costs: Delaware vs Idaho
Delaware
Idaho
A figure shown as "from" is the least the state can charge, not a price. Tennessee's report is $300 for up to six members and $50 for each member above six, its franchise tax is the greater of $100 or 0.25% of Tennessee net worth, Wyoming's report is the greater of $60 or $.0002 per dollar of in-state assets, Kentucky's entity tax is $175 up to $3 million of gross receipts and graduated above it, and New York's annual filing fee is graduated on New York source gross income. A total that contains one of those is shown as "from" for the same reason. Costs include every mandatory state charge: the filing fee, the report fee (annualised where a state files biennially), any state entity-level tax shown in its own row above, a one-time publication cost where the state publishes a rate for it, and any one-time registration charge a state requires before the LLC may trade. Two exclusions follow from that wording. Arizona and Nebraska require publication and publish no rate, so no newspaper cost is carried for either and their totals are not the whole cost. Alaska's $50 annual state business licence is a separate charge from the Secretary of State fees and is not carried here either. Annualising makes the 1, 3 and 5 year rows a cost of ownership rather than a payment schedule: a biennial state charges its whole report fee in the years it falls due and nothing in between. Entity-level taxes that only apply after a corporate election, or above an owner or income threshold, are excluded and flagged on the state's own cost page. New York's publication cost is carried at a $250 floor, roughly $200 of newspaper cost in a low-cost county plus the $50 Certificate of Publication fee. No county-clerk-designated New York City newspaper publishes a rate card, so the four-figure NYC estimates in wide circulation cannot be traced to a primary source and are not asserted here; budget for materially more than the floor if you file in a NYC county. Every fee was verified against the state's own fee schedule, statute, or revenue authority on 29 July 2026. Excludes registered agent and legal fees. For informational purposes only, not legal or tax advice.
Filing Fees & Formation Costs
Delaware charges $110 to form an LLC, while Idaho charges $100. Idaho is $10 cheaper upfront. The cost that usually gets overlooked: if you form in Idaho but operate in Delaware, you must also register as a foreign LLC in Delaware (a $200 filing) and maintain a registered agent in Idaho (typically around $150 per year). That puts the realistic first-year cost of the Idaho route at roughly $450, versus $110 for simply forming in Delaware. Speed isn't a basis for choosing between them: neither Delaware nor Idaho publishes a standard processing time, so any figure comparing the two is guesswork.
Taxes: Delaware vs Idaho
Both Delaware and Idaho levy a personal income tax on pass-through business income, and your LLC's profits will be taxed where you live and operate. Forming in Idaho doesn't change what a Delaware-based owner pays. Idaho levies a personal income tax (flat 5.695%). Delaware LLCs owe a flat $400 annual LLC tax (no report required).
Privacy & Asset Protection
Delaware, your home state, actually offers more formation privacy than Idaho: Delaware allows anonymous LLC formation, while Idaho requires owner or manager information on public filings. Idaho's annual report requires at least one member or manager (a 'governor'), and filings are public. Both states provide charging-order protection for LLC members, and for most small businesses the practical difference in asset protection between the two is minimal. From a privacy standpoint there's no reason for a Delaware-based business to form in Idaho.
Annual Maintenance Costs
Delaware LLCs file no annual report at all, and Idaho LLCs file a free annual report (due in the anniversary month). If you form in Idaho while operating in Delaware, you maintain filings in both states, Idaho's report, though Delaware asks for nothing on the foreign-registration side, and pay an Idaho registered agent roughly $150 per year. Counting report fees, the agent and any entity-level tax, that brings the Idaho route to roughly $150 a year, versus about $400 to keep a domestic Delaware LLC in good standing. The tax inside those totals: Delaware LLCs owe a flat $400 annual LLC tax (no report required).
When Idaho Actually Makes Sense
Forming in Idaho makes sense in a few specific situations: your business genuinely operates in Idaho, with a real office, employees, or property there, or you're relocating to Idaho in the near future. For a typical small business based in Delaware, none of these usually apply. Registering an Idaho LLC to do business back home means $200 in Delaware foreign-registration fees, on top of Idaho's $100 formation fee, while Delaware itself never asks for an annual report at all. Delaware already allows anonymous formation, so the privacy argument for Idaho doesn't apply to a Delaware-based owner. Trading Delaware's no-annual-report status for Idaho's filing calendar is a step backwards for most owners. When in doubt, form where you actually do business.
Frequently Asked Questions
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Sources
Each entry below is a document recorded in our verified sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.
- Delaware statute: 6 Del. C. § 18-1107(b) (annual LLC tax)
- corp.delaware.govDelaware Division of Corporations: business entity filings
- corpfiles.delaware.gov/AugustFee2024.pdfDelaware LLC filing fees
- sosbiz.idaho.govIdaho Secretary of State: business entity filings
- legislature.idaho.gov/statutesrules/idstat/title30/t30ch21/sect30-21-214/Idaho LLC filing fees
Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.