Starting a Business in Idaho: Licenses, Registrations & Checklist

Idaho start-up checklist

Register for state taxes with Idaho State Tax Commission. Official page
Business-level tax: Corporate income tax ($20 minimum).
Sales tax: get a Idaho seller's permit from Idaho State Tax Commission before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold Idaho income tax from wages and register for withholding. Official page

Register for unemployment insurance with Idaho Department of Labor. The 2026 taxable wage base is $58,300 per employee; experience-rated rates run from 0.208% to 5.4%. Official page
New employers start at 1%.
Workers' compensation through Idaho Industrial Commission and private insurers. Required when: 1 employee
Post the required labor notices at your workplace. Official page

(LLCs, corporations and nonprofits): every year around the formation anniversary; no fee.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Idaho Secretary of State. Official page
Taxes: Idaho State Tax Commission. Official page
Unemployment insurance and labor rules: Idaho Department of Labor. Official page
Workers' compensation: Idaho Industrial Commission.
Contractor licensing: Idaho Division of Occupational and Professional Licenses (contractor registration).
Real estate licensing: Idaho Real Estate Commission.
Alcohol licensing: Idaho State Police, Alcohol Beverage Control.
Child care licensing: Idaho Department of Health and Welfare (with city/county licensing).
Health facility licensing: Idaho Department of Health and Welfare.

City business license (City clerk): Some Idaho cities require business licenses; most licensing is industry-specific.
Cannabis: only CBD products are allowed; there is no licensing regime for other products.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.