To form an Iowa LLC, you file a Certificate of Organization with the Iowa Secretary of State under Iowa Code 489.201, and the fee is $50, as of October 2026. After that, an Iowa LLC files a biennial report every odd-numbered year between January 1 and April 1, which costs $30 online or $45 on paper.
Iowa is one of the few states that asks LLCs to report every two years rather than every year, and its filing fees are low. That makes it cheap to run an LLC here, but the biennial rhythm is also easy to forget. Here's what the Secretary of State's fee page and the Iowa Code say.
Iowa LLC fees from the Secretary of State
These are the LLC lines from the Secretary of State's Business Entity Forms and Fees page, as of October 2026:
| Filing | Iowa Code | Fee |
|---|---|---|
| Certificate of Organization | 489.201 | $50 |
| Amendment to Certificate of Organization | 489.202 | $50 |
| Restated Certificate of Organization | 489.202 | $50 |
| Statement of Merger | 489.1025 | $50 |
| Statement of Conversion | 489.1045 | $50 |
| Statement of Dissolution | 489.702 | $5 |
| Statement of Termination | 489.702 | $5 |
| Statement of Correction | 489.209 | $5 |
| Reservation of Name | $10 | |
| Biennial report, online | $30 | |
| Biennial report, paper | $45 |
If your LLC was formed in another state, the foreign registration statement is $100 under Iowa Code 489.903, and withdrawing it later is $10. Many filings can be done online through the Secretary of State's Fast Track Filing system.
How the Iowa biennial report works
The Secretary of State's page says domestic and foreign businesses file a biennial report every other year. For LLCs, it's every odd-numbered year, opening January 1 and due by April 1.
Iowa Code 489.212 sets the timing for your first one. The first biennial report must be delivered between January 1 and April 1 of the first odd-numbered year following the calendar year in which the LLC was formed. After that, it's due in the same window every following odd-numbered year. So an LLC formed in 2026 files its first report between January 1 and April 1, 2027, and the next one in 2029.
The report itself is short. Section 489.212 says it must state the company's name, the name and street address of the registered agent and the consent of any new agent, and the street address of its principal office. The information must be current on the date you deliver it. If the report is missing anything, the Secretary of State returns it for correction. Our LLC annual report guide compares this with states that ask every year.
The registered agent rules
Every Iowa LLC needs a registered agent, and the biennial report is one place you can change it. Section 489.212 lets the Secretary of State accept a change of agent or agent address on the report form, as long as the form has the information a separate statement of change would need.
If your agent wants to stop acting for you, section 489.117 sets out how. The agent files a statement of resignation, and it takes effect on the earlier of the thirty-first day after it's filed, or the date you designate a new agent. The agent must promptly tell you the date the statement was filed. An agent can resign whether or not your company is in good standing, so if you get that notice, appoint a new one straight away. A registered agent service is one option if you don't have someone in the state.
How to form an Iowa LLC, step by step
- Check the name with the Secretary of State. To hold it while you prepare, reserve it for $10.
- Choose your registered agent, with a street address in Iowa.
- File the Certificate of Organization, online through Fast Track Filing or on paper, and pay $50.
- Sign an operating agreement between the members.
- Register with the Iowa Department of Revenue for the taxes your business will collect or pay.
- Diary January 1 to April 1 of the first odd-numbered year after formation for the biennial report.
Changing or closing an Iowa LLC
Most changes to an Iowa LLC are inexpensive. Amending or restating the Certificate of Organization is $50 under Iowa Code 489.202, and so is a statement of merger or conversion. If you only need to fix a mistake in something you've already filed, a statement of correction under 489.209 is $5, so check which one you need before you pay for an amendment.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Closing the company is two steps under 489.702: a statement of dissolution and then a statement of termination, each $5 on the fee page. Before you file them, settle the company's tax accounts and tell your registered agent, so nothing arrives for a company that no longer exists. A closed LLC doesn't owe future biennial reports, but any report already due should go in first.
The Connecticut LLC guide walks through the steps using the state's own pages.
Iowa LLC costs over the first few years
For a typical LLC that files online, the state costs are $50 at formation and $30 every two years after that, as of October 2026. Filing on paper raises the biennial fee to $45. A name reservation adds $10 if you use one. Most other changes are $50 or $5, so the running cost stays low as long as the biennial report goes in on time. If you employ staff, check the Iowa minimum wage as part of your set-up.
Frequently asked questions
How much does it cost to form an LLC in Iowa?
The Certificate of Organization under Iowa Code 489.201 costs $50 on the Secretary of State's fee page, as of October 2026.
Does an Iowa LLC file an annual report?
No, it files a biennial report. For LLCs, it's due every odd-numbered year between January 1 and April 1, for $30 online or $45 on paper, as of October 2026.
When is the first Iowa biennial report due?
Iowa Code 489.212 says the first report is due between January 1 and April 1 of the first odd-numbered year after the calendar year in which the LLC was formed.
What does the Iowa biennial report include?
The company's name, the registered agent's name and street address with the consent of any new agent, and the street address of the principal office.
When does an Iowa registered agent's resignation take effect?
On the earlier of the thirty-first day after the statement of resignation is filed, or the designation of a new registered agent, under Iowa Code 489.117.
