Updated September 3, 2026. Quick answer: Idaho permits it, in both directions, under Idaho Code § 30-22-501(a): the statute itself uses the word ‘domestication,’ so there is no keyword-search trap here. The reciprocity condition is standard: the destination state’s own law has to authorize the move too. The Statement of Domestication filing fee is $30. This page covers the entity-law half only.
What Idaho’s statute actually says
Section 30-22-501(a) reads: ‘a domestic entity may become a domestic entity of the same type of entity in a foreign jurisdiction if the domestication is authorized by the law of the foreign jurisdiction’: the same reciprocity condition that shows up across most states that permit this, phrased as a check on the destination jurisdiction’s own law rather than Idaho’s. Mechanically, § 30-22-505 sets out what the Statement of Domestication must contain, and subsection (b)(5) folds the new entity’s organic record into that one filing. Idaho Code § 30-21-214(b) is the fee schedule; the domestication fee only shows up correctly when the page’s underlying HTML is parsed (the number is carried as a hidden input value keyed to the numbered line item, not printed in the visibly rendered text), which is worth flagging since a casual read of the rendered page can miss it entirely.
What the filing costs
Outbound, an Idaho LLC files a Statement of Domestication with the Idaho Secretary of State under Idaho Code § 30-22-505; § 30-22-505(b)(5) makes the domesticated entity’s public organic record (its new-state formation document) an attachment to that same statement rather than a second, separately filed document. Idaho’s own fee statute, § 30-21-214(b)(6), prices the ‘Statement of domestication’ at a flat $30, a distinct line item from the $100 charged for a stand-alone Certificate of Organization (item 16 on the same schedule). Because the public organic record is an attachment rather than a separate filing, nothing in the statute requires paying both fees for one domestication; no Idaho SOS fee-schedule page or FAQ was found that states this in plain language, so this reading rests on the statute’s own filing structure rather than an explicit agency confirmation.
That is the entity-law filing fee only. It is not the cost of leaving, and anyone who tells you the cost of leaving Idaho is a filing fee is selling something.
The part this page does not answer
The reason people search for this is usually not the filing. It is the tax exposure: what Idaho’s own revenue agency does when you leave, whether a final return is due, and whether the state agrees the entity has actually stopped doing business there. Those questions are governed by Idaho tax law and administrative practice, not by the entity-law citation above, and this cluster does not source them. We have the entity-law answer at primary and the tax answer not at all.
Two things worth knowing even so, both the general shape rather than a state-specific finding: changing the entity’s state of organization does not by itself end an obligation to register as a foreign LLC anywhere you still do business, and a state’s revenue department is a separate counterparty from its filing office. If you are moving to cut a tax bill, the entity move is the easy half.
This page sells nothing and links to no filing service. Moving an LLC is a filing-desk task with a statutory answer, and the answer is either in your two states’ codes or it is not.
What is commonly published about Idaho, and why it is wrong
A formation-service page (not used as a source of law, only checked to identify the claim) states the combined Idaho domestication filing costs $130 total, apparently stacking the $100 Certificate of Organization line item on top of the $30 domestication fee.
Idaho’s own fee statute prices the Statement of Domestication itself at $30 as a single line item; because § 30-22-505(b)(5) treats the public organic record as an attachment to that same filing rather than a second filed document, nothing in the statute requires paying the separate $100 Certificate of Organization fee on top for one domestication filing.
Check both ends of the move, not just the destination
A move needs two things to be true: your destination has to let the entity in, and your current state has to let it out. Nine states have no statutory route out, so an LLC formed in one of them cannot domesticate anywhere, however welcoming the destination is. That is where most published advice goes wrong; it checks one end.
| State you would be leaving | Why there is no route out | What the code offers instead |
|---|---|---|
| Delaware | the statute affirmatively limits it | 6 Del. C. § 18-209 |
| Kentucky | nothing in the code permits it | KRS 275.345 to 275.365 |
| Massachusetts | the statute affirmatively limits it | Mass. Gen. Laws ch. 156C, § 59(b) |
| Missouri | nothing in the code permits it | Mo. Rev. Stat. §§ 347.127 to 347.135 |
| New Mexico | nothing in the code permits it | NMSA 1978 § 53-19-62 |
| New York | nothing in the code permits it | NY LLC Law § 1001(b), certificate of merger under § 1003 |
| South Carolina | the statute affirmatively limits it | S.C. Code Ann. § 33-44-904 |
| Washington | the statute affirmatively limits it | RCW 25.15.416 to 25.15.431 |
| West Virginia | nothing in the code permits it | W. Va. Code § 31B-9-904, articles of merger under § 31B-9-905 |
Delaware is the surprise on that list and it is not a mistake; see the move-to-another-state guide, which covers Delaware’s route directly. For the other eight, the substitute is a merger, not a dissolution: form the new entity in the destination state and merge the old one into it. Merger produces a surviving entity rather than a continuation, so it is genuinely not the same thing as domestication, but it keeps far more alive than dissolving does.
The full 51-jurisdiction table is on the domestication states list; the three routes are compared on how to move an LLC to another state.
Sources
Every row on this page is statutory text. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.
- Idaho: https://legislature.idaho.gov/statutesrules/idstat/title30/t30ch22/sect30-22-501/. Statutory text, independently re-verified 2026-09-03, matches dataset.