Reference · Iowa
Iowa LLC requirements
Every requirement we've verified for a domestic LLC in Iowa, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Iowa Secretary of State (Fast Track Filing) |
|---|---|
| Formation filing fee | $50 |
| Filing fee notes | Certificate of Organization $50, confirmed in Iowa Code 489.117(1)(c) after the SOS fee pages returned 404. |
| Standard processing | Online (Fast Track Filing) faster than mail; exact turnaround unconfirmed. |
| Expedited options | Not confirmed. |
| Periodic report | Biennial Report |
| Report frequency | biennial |
| Report fee | $30 |
| Report deadline | LLCs file during ODD-numbered years, between January 1 and April 1. $30 online via Fast Track Filing, $45 by mail or in person. An LLC formed in 2026 files its first report in 2027. |
| Late penalty | Not specified on the official page. |
| Administrative dissolution | Not specified on the official page. A $5 reinstatement filing fee appears on an official SOS reinstatement form. |
| State tax | No franchise tax for LLCs (Iowa's franchise tax applies only to financial institutions). |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $50 |
Confidence
What we're less sure about
Verified against the official state page
- STATUTE-CONFIRMED (10 Sep 2026). Iowa Code 489.117(1)(c): 'Certificate of organization ... $50'. Odd-year cadence means a 2026-formed LLC first reports in 2027, outside year one.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Iowa legislature — legis.iowa.gov
- Iowa Secretary of State (Fast Track Filing) — help.sos.iowa.gov
- Iowa Secretary of State (Fast Track Filing) fee schedule (PDF) — sos.iowa.gov
Keep reading
More on Iowa, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Iowa filing deadlinesWhen the biennial report is due, and what late costs
- What an LLC costs in IowaThe whole first year — $50
- What an LLC costs in IllinoisNext door, $175 more
- What an LLC costs in South DakotaNext door, $155 more
- What an LLC costs in MinnesotaNext door, $105 more
- What an LLC costs in WisconsinNext door, $105 more
- Alaska filing deadlinesAlso files every two years, not every year
- What an LLC costs in ArizonaCosts about the same — $50
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000