Form an LLC in Iowa

Form your Iowa LLC in one of the cheapest states in the country – Countsure drafts your Certificate of Organization (Iowa gives you no form) and tracks your odd-year biennial report. $50 to file, but you draft the Certificate yourself.

Requirements, costs & steps for an Iowa LLC

Iowa is one of the cheapest states in the country to form an LLC – $50 to file, no franchise tax, and a compliance report you file only once every two years. Two things make Iowa unusual: the state gives you no fill-in form, so you draft your own Certificate of Organization, and the biennial report follows an odd-year schedule for LLCs. This guide covers the real costs, the filing order, and both quirks in plain terms. Want it handled for you? Our Iowa LLC formation service drafts the Certificate and tracks your report year.

What you need to know?

Filing fee:

$50 for the Certificate of Organization - one of the lowest in the country - filed through Fast Track Filing.

Draft-your-own Certificate:

Iowa is one of only a few states with no fill-in form; you draft a Certificate of Organization that complies with Iowa Code Ch. 489.

Biennial report - odd years:

LLCs file a biennial report between Jan 1 and Apr 1 of ODD-numbered years - $30 online / $45 paper. (Corporations file in even years.)

No franchise tax:

Iowa imposes no franchise tax and no publication requirement; the biennial report is effectively your only recurring state cost.

Flat 3.8% income tax:

Iowa’s individual income tax is a flat 3.8% for 2026; LLC profits pass through to your personal return.

Iowa LLC at a glance

The essentials for forming and maintaining an Iowa LLC.

Requirement	Detail (2026)
Formation document	Certificate of Organization (draft your own - no state form)
Filing agency	Iowa Secretary of State (Fast Track Filing)
State filing fee	$50
Typical processing time	Often same day online; expedite options available
Registered agent	Required; physical Iowa address (no PO box)
Ongoing report	Biennial report - every 2 years (ODD years for LLCs)
Report fee	$30 online / $45 paper
Report window	January 1 - April 1
Franchise tax	None
Income tax	Flat 3.8% individual (2026)

How to form an Iowa LLC, Step by Step

Eight steps from name check through your odd-year biennial report.

Choose and check your LLC name

Your name must include “Limited Liability Company,” “LLC,” or “L.L.C.,” and be distinguishable from every entity on the Iowa register. Search the Iowa business entity database; you can reserve a name for 120 days for $10 if desired.

Appoint a registered agent

Iowa requires a registered agent with a physical Iowa street address (no PO box), available during business hours. You can serve as your own if you qualify. CountSure can serve as your registered agent.

Draft your Certificate of Organization

This is the Iowa-specific step: there’s no fill-in form. You draft a Certificate that satisfies Iowa Code Ch. 489 – including the LLC name, principal office, registered agent, and whether the LLC holds an interest in Iowa agricultural land. The Fast Track Filing portal walks you through the required fields.

File with the Secretary of State

File online through Fast Track Filing with the $50 fee; online filings often post the same day. Paper filings are accepted but take longer.

Create an operating agreement

Not filed with the state, but strongly recommended – Iowa Code § 489.110 lets a written agreement override many default rules. It sets ownership, profit splits, and management.

Get an EIN from the IRS

Free, and needed for banking, hiring, and to register for Iowa taxes.

Register for Iowa taxes

Register through GovConnectIowa with the Department of Revenue for sales tax (if you sell taxable goods) and withholding (if you have employees). Iowa does not issue a separate state tax ID number for basic income tax.

Calendar your biennial report

File between Jan 1 and Apr 1 of the next ODD-numbered year, and every two years after. Missing the April 1 deadline eventually leads to administrative dissolution.

Naming & Member Requirements

A compliant name and a clear management structure keep your filing moving. Here’s what Illinois requires.

Ongoing Iowa LLC Compliance & Taxes

Biennial report - odd years, Jan 1-Apr 1

Iowa LLCs file a biennial report (every two years, not annually) with the Secretary of State, due between January 1 and April 1 of ODD-numbered years – 2027, 2029, 2031, and so on. The fee is $30 online through Fast Track Filing or $45 by paper. You don’t file in your formation year; the first report is due in the next odd year. The report confirms your principal office, registered agent, and management. Note the odd/even distinction that catches Iowa filers out: LLCs, LPs, and nonprofits file in odd years, but for-profit corporations file in even years. Miss the April 1 deadline and the state can administratively dissolve your LLC (typically after the following April 1).

No franchise tax; flat individual income tax

Iowa imposes no franchise tax on LLCs. LLC profits pass through to members’ personal returns, taxed at Iowa’s flat 3.8% individual income tax rate for 2026 (Iowa moved to a flat individual tax under SF 2442). If your LLC elects corporate taxation, Iowa’s graduated corporate income tax applies instead – 5.5% on the first $100,000 of income and 7.1% above that for 2026.

Sales tax

If you sell taxable goods, register for a sales tax permit through GovConnectIowa. Iowa’s state sales tax is 6%, and most jurisdictions add a 1% local option tax, bringing the typical combined rate to about 7%. Note: Iowa’s tax returns are due April 30, two weeks later than the federal deadline.

EIN and licenses

Get a free EIN from the IRS. Iowa has no statewide general business license, but many cities and industries require their own licenses and permits.

Iowa LLC Cost Breakdown

What you’ll actually pay to form and run an Iowa LLC.

Item	Cost (2026) · paid to
Certificate of Organization	$50 · Secretary of State (one-time, draft your own)
Biennial report	$30 online / $45 paper · Secretary of State, odd years (Jan 1-Apr 1)
Name reservation (optional)	$10 · 120-day hold
Fictitious name / DBA (optional)	$5 · Secretary of State (Fictitious Name Resolution)
Expedited processing (optional)	$15 (5 days) / $50 (2 days) · Secretary of State (paper)
Registered agent (optional service)	~$49–$300/yr · third party
EIN	$0 · IRS (free)

Insight From Our Team

“Iowa is one of the best-value states in the country – fifty dollars to file, no franchise tax, and a report only every other year. The catch is that Iowa doesn’t hand you a form. You have to draft your own Certificate of Organization to satisfy the statute, and that’s exactly where DIY filers stumble – they miss a required element or the agricultural-land disclosure. The other thing I calendar carefully is the odd/even split: your LLC reports in odd years, but if you also run a corporation, that one reports in even years. Two entities, two different schedules – easy to mix up.”

Parth Shah
CountSure

Related Guides & Services

Frequently Asked Questions

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

The state filing fee is $50 for the Certificate of Organization – one of the lowest in the country. After that, the only required state cost is the $30 biennial report every two years.

Does Iowa provide an LLC form to fill out?

No. Iowa is one of only a few states that doesn’t publish a fill-in Certificate of Organization. You draft your own to comply with Iowa Code Ch. 489, and the Fast Track Filing portal guides you through the required fields.

When is my Iowa biennial report due?

Between January 1 and April 1 of odd-numbered years for LLCs (2027, 2029, and so on). It’s $30 online or $45 by paper, and you don’t file in your formation year.

Does Iowa have a franchise tax?

No. Iowa has no franchise tax and no publication requirement. LLC income passes through to members and is taxed at the flat 3.8% individual rate for 2026.

How long does it take to form an Iowa LLC?

Online filings through Fast Track Filing often post the same day. Paper filings take longer – typically two to three weeks.

Why do LLCs and corporations file in different years?

It’s an Iowa scheduling rule: LLCs, LPs, and nonprofits file their biennial report in odd-numbered years, while for-profit corporations file in even-numbered years. Both use the January 1-April 1 window.

The applicable legal fees may vary over time. For the most up-to-date fee information, please click here to verify the latest figures.

Get Started

Start your Iowa LLC with CountSure

From drafting your Certificate of Organization to your registered agent, EIN, and that odd-year biennial report, CountSure handles your Iowa LLC end to end – including the agricultural-land disclosure and the right report schedule.