How to Start an LLC in Iowa: Fees, Filings and Annual Requirements
Forming an LLC in Iowa: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for Iowa
- LLC filing fee
- The Iowa Code sets the fee for filing a certificate of organization at $50. Iowa Code § 489.122(1)(c)
- Annual report
- Iowa LLCs file a biennial report (every two years). The first is due between January 1 and April 1 of the first odd-numbered year after the year the LLC was formed, and later reports between January 1 and April 1 of each following odd-numbered year. Iowa Code § 489.212(3); § 489.122(4)
- How to file
- An LLC is formed by delivering a certificate of organization to the Iowa Secretary of State for filing. The Secretary of State's office points filers to its online Fast Track Filing portal. Iowa Code § 489.201; Iowa Secretary of State site navigation (Fast Track Filing link)
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The Iowa Code sets the fee for filing a certificate of organization at $50. Source: Iowa Code § 489.122(1)(c) |
|---|---|
| How to file | An LLC is formed by delivering a certificate of organization to the Iowa Secretary of State for filing. The Secretary of State's office points filers to its online Fast Track Filing portal. |
| Name rules and reservation | An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C.", or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." The name must be distinguishable on the Secretary of State's records. The fee for an application for reserved name is $10, and transferring a reserved name is $10. |
| Registered agent | Each LLC must designate and maintain a registered agent in Iowa, and the agent must have a place of business in Iowa. Designating an agent is an affirmation that the agent has consented to serve. There is no fee for a statement of change of registered agent or the agent's address. |
| Operating agreement | Iowa law defines an operating agreement as the agreement of all the members, including a sole member, "whether oral, implied, in a record, or in any combination thereof," so it does not have to be written. The certificate of organization, not the operating agreement, is what is filed with the state. Whether an operating agreement is mandatory was not stated in the sections reviewed. Source: Iowa Code § 489.102(19) |
Keeping the LLC in good standing
| Annual report | Iowa LLCs file a biennial report (every two years). The first is due between January 1 and April 1 of the first odd-numbered year after the year the LLC was formed, and later reports between January 1 and April 1 of each following odd-numbered year. The filing fee is set by the Secretary of State. |
|---|---|
| Sales tax permit | Anyone making a retail sale in Iowa must obtain a sales or use tax permit from the Iowa Department of Revenue; selling without one is a serious misdemeanor. The Department says the permit is available at no charge. Register online (GovConnectIowa) or with the Iowa Business Tax Permit Registration form 78-005; the Department's FAQ says a permit remains active until it is canceled. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC files an application for certificate of registration with the Secretary of State. The Iowa Code sets the fee at $100. Registered foreign LLCs also file the biennial report. |
|---|---|
| Closing an LLC | An Iowa LLC files a statement of dissolution with the Secretary of State. The Iowa Code sets the fee at $5. Source: Iowa Code § 489.122(1)(o) |
Where to get help in Iowa
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Iowa?
The Iowa Code sets the fee for filing a certificate of organization at $50.
How do you form an LLC in Iowa?
An LLC is formed by delivering a certificate of organization to the Iowa Secretary of State for filing. The Secretary of State's office points filers to its online Fast Track Filing portal.
What are the LLC name requirements in Iowa?
An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C.", or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." The name must be distinguishable on the Secretary of State's records. The fee for an application for reserved name is $10, and transferring a reserved name is $10.
Do you need a registered agent for an LLC in Iowa?
Each LLC must designate and maintain a registered agent in Iowa, and the agent must have a place of business in Iowa. Designating an agent is an affirmation that the agent has consented to serve. There is no fee for a statement of change of registered agent or the agent's address.
Does an LLC have to file an annual report in Iowa?
Iowa LLCs file a biennial report (every two years). The first is due between January 1 and April 1 of the first odd-numbered year after the year the LLC was formed, and later reports between January 1 and April 1 of each following odd-numbered year. The filing fee is set by the Secretary of State.
Is an operating agreement required in Iowa?
Iowa law defines an operating agreement as the agreement of all the members, including a sole member, "whether oral, implied, in a record, or in any combination thereof," so it does not have to be written. The certificate of organization, not the operating agreement, is what is filed with the state.
How do you get a sales tax permit in Iowa?
Anyone making a retail sale in Iowa must obtain a sales or use tax permit from the Iowa Department of Revenue; selling without one is a serious misdemeanor. The Department says the permit is available at no charge. Register online (GovConnectIowa) or with the Iowa Business Tax Permit Registration form 78-005; the Department's FAQ says a permit remains active until it is canceled.
How do you register a foreign LLC in Iowa?
An out-of-state LLC files an application for certificate of registration with the Secretary of State. The Iowa Code sets the fee at $100. Registered foreign LLCs also file the biennial report.
How do you dissolve an LLC in Iowa?
An Iowa LLC files a statement of dissolution with the Secretary of State. The Iowa Code sets the fee at $5.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.