Form a Business in Iowa

Filing fees, deadlines, registered agent rules, and tax structure for Iowa, verified against the Iowa Secretary of State Paul D on Jun 11, 2026.

Iowa at a glance

LLC Formation
$50
Articles of Organization
Corp Formation
$50
Articles of Incorporation
Nonprofit Formation
$20
Articles of Incorporation: Nonprofit
Biennial Report: LLC
$30
biennial filing
Biennial Report: Corp
$45
biennial filing
Registered Agent
Street address
Iowa address required

What makes Iowa different

  • Iowa is one of ~5 BIENNIAL states (Indiana, Nebraska, Alaska, NY also). Reports filed every two years, not annually.
  • LLC / LP / Nonprofit file in ODD years; Corp (Inc.) files in EVEN years. Calendar-based, not anniversary.
  • Biennial Report window: January 1 to April 1 of the applicable year. April 1 is hard deadline.
  • Biennial Report fee: $30 online / $45 paper (LLC). One of cheapest US.
  • LLC formation $50 flat. Certificate of Organization.
  • 2026 PERSONAL INCOME TAX: 3.8% FLAT (down from progressive 6%+ in 2022). Reduced ~60% under Gov. Reynolds tax reform.
  • Corp Income Tax: 5.5% on first $100K / 7.1% above $100K (two-tier; top rate phasing toward 5.5% in future years as revenue triggers hit).
  • Sales Tax 6% state + LOST 1% local = 7% combined typical (Local Option Sales Tax).

Iowa tax structure

Personal income tax up to 3.8%, sales tax 6.0%.

For detailed tax planning, see the Iowa Secretary of State Paul D and the Iowa Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Iowa?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Iowa ruleset (re-verified quarterly against Iowa Secretary of State Paul D).

Filing portal: https://filings.sos.iowa.gov/