Iowa LLC Requirements

Updated for 2026 · Official Secretary of State Website

Iowa offers affordable LLC formation with a low $50 filing fee and biennial reporting at just $30. The state's immediate online processing and straightforward filing requirements make formation simple. Iowa's economy benefits from strong agriculture, manufacturing, and a growing financial services sector centered in Des Moines.

Filing Fee

$50

One-time state fee

Annual Fee

$30

Per year

Processing

Immediate

Online filing

Deadline

April 1 (odd years)

Annual report due

Below Average Cost

Iowa's $50 filing fee is well below average, and biennial reporting at $30 (averaging $15/year) makes it one of the most affordable states for long-term LLC maintenance.

Notable Facts About Iowa LLCs

Iowa provides immediate processing for online LLC formation filings
Biennial reports are filed every 2 years, cutting administrative work in half
Iowa uses 'Certificate of Organization' instead of the more common 'Articles of Organization'
Des Moines has become a major insurance and financial services hub

Tax Information for Iowa LLCs

Iowa has a flat 3.8% individual income tax rate (reduced from a graduated system). LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for standard LLCs. Iowa has a 6% state sales tax.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Iowa naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Iowa.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Iowa who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Iowa Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Iowa requires periodic reports due by April 1 (odd years). The filing fee is $30. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $30

Deadline: April 1 (odd years)

Biennial report due April 1 in odd-numbered years for LLCs formed in odd years, and even-numbered years for LLCs formed in even years.

Biennial report filed every 2 years. $30 online, $45 by mail.

Need a Registered Agent in Iowa?

Every Iowa LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in Iowa?

The state filing fee to form an LLC in Iowa is $50 for the Certificate of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Iowa?

Iowa charges $30 for its periodic reporting requirement, due April 1 (odd years). Biennial report filed every 2 years. $30 online, $45 by mail. Iowa's $50 filing fee is well below average, and biennial reporting at $30 (averaging $15/year) makes it one of the most affordable states for long-term LLC maintenance.

How long does it take to form an LLC in Iowa?

Online filing in Iowa typically takes Immediate. You'll need to file Certificate of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Iowa?

Yes, Iowa requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Iowa LLC pay?

Does Iowa require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Iowa. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Iowa's default LLC laws.