Iowa · Corporation
How to Start a Corporation in Iowa
Iowa runs on even years: one report every two years, filed between January 1 and April 1.
See the stepsShort answer
To start a corporation in Iowa, file Articles of Incorporation with the Secretary of State for $50. At checkout that is $50 for Iowa plus $123.75 for our formation, $173.75 before card processing. After that, Iowa corporations file a biennial report, not an annual one, for $60. The first report is due between January 1 and April 1 of the first even-numbered year after you incorporate.
Last checked .How do I incorporate in Iowa, step by step?
Iowa runs on even-numbered years. The first biennial report is due January 1 to April 1 of the first even year after you incorporate, so a corporation formed in 2027 files in 2028 and one formed in 2028 files in 2030. Set the date the day you file.
Choose and check the name
Your name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. It must also be distinguishable from other names on the Secretary of State's records. See the Iowa name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (Iowa Code 490.202) with Iowa. The fee at our checkout is $50. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
An Iowa corporation's board of directors must consist of one or more individuals. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Iowa Department of Revenue: Iowa business tax permit registration (sales tax, withholding) through GovConnectIowa. 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Iowa annual report page and the filings below.
How much does it cost to incorporate in Iowa?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $50 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $173.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $228.20 | At filing |
| With the Day-One Bundle | $272 | At filing |
| Biennial report (every two years) | $60 6 | between January 1 and April 1 of each even-numbered year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Iowa's fees are the same whoever files.
Iowa at a glance
| Question | Iowa |
|---|---|
| Formation filing and state fee | Articles of Incorporation (Iowa Code 490.202), $50 1 |
| Name rule | Must contain corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. 2 |
| Registered agent | Registered office in Iowa (may be a place of business) and a registered agent who is an Iowa resident individual or a domestic or foreign corporation or eligible entity at that office 3 |
| Directors and officers | At least 1 director 4 |
| First report after filing | First biennial report, due between January 1 and April 1 of the first even-numbered year after the year you incorporate 5 |
| Annual report | Biennial report, $60, due between January 1 and April 1 of each even-numbered year (every two years) 6 |
| Corporate income tax | 5.5% to 7.1%, graduated 7 |
Do I need a registered agent in Iowa?
An Iowa corporation must continuously keep a registered office in Iowa and a registered agent, who can be an individual who lives in Iowa or a corporation or other entity with its business office at the registered office. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Iowa registered agent rules.
What goes in the Iowa articles of incorporation?
Under Iowa Code 490.202 the articles state the corporate name, the authorized shares, the initial registered office and agent, and each incorporator's name and address.
Which annual reports and franchise taxes will a Iowa corporation owe?
Keep a registered office and registered agent in Iowa continuously. Later biennial reports use the same window in each even year.
- Your first Iowa biennial report is due between January 1 and April 1 of the first even-numbered year after the year you incorporate. 5
- Iowa corporations file a biennial report, not an annual one, and the Secretary of State fee is $60. 6
- For 2026 Iowa taxes C corporation income at 5.5% up to $100,000 and 7.1% above it; the scheduled drop to a flat 5.5% did not trigger. 7
How do I start an S corp in Iowa?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. Iowa recognizes S corporations as pass-throughs; they file Form IA 1120S and the shareholders pay the tax. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Iowa: S corp or C corp.
Should I form a corporation or an LLC in Iowa?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Iowa.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Iowa as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Iowa?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Iowa corporation
We file it for $123.75 plus the state fee ($50), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Iowa?
The filing fee is $50. A biennial report costs $60.
Does Iowa require an annual report for corporations?
No. Iowa corporations file a biennial report, every two years.
How many directors does an Iowa corporation need?
At least one individual.
Who can be the registered agent for an Iowa corporation?
An individual who lives in Iowa, or an entity with its business office at the registered office.
Sources 10 links, checked Nov 7, 2026
- In Iowa you file Articles of Incorporation with the Secretary of State for a $50 filing fee. legis.iowa.gov, checked Nov 7, 2026
- An Iowa corporation's name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. legis.iowa.gov, checked Nov 7, 2026
- An Iowa corporation must continuously keep a registered office in Iowa and a registered agent, who can be an individual who lives in Iowa or a corporation or other entity with its business office at the registered office. legis.iowa.gov, checked Nov 7, 2026
- An Iowa corporation's board of directors must consist of one or more individuals. legis.iowa.gov, checked Nov 7, 2026
- Your first Iowa biennial report is due between January 1 and April 1 of the first even-numbered year after the year you incorporate. legis.iowa.gov, checked Nov 7, 2026
- Iowa corporations file a biennial report, not an annual one, and the Secretary of State fee is $60. legis.iowa.gov, checked Nov 7, 2026
- For 2026 Iowa taxes C corporation income at 5.5% up to $100,000 and 7.1% above it; the scheduled drop to a flat 5.5% did not trigger. revenue.iowa.gov, checked Nov 6, 2026
- A new Iowa business registers for its sales and withholding tax permits with the Iowa Department of Revenue through GovConnectIowa. tax.iowa.gov, checked Nov 7, 2026
- Iowa recognizes S corporations as pass-throughs; they file Form IA 1120S and the shareholders pay the tax. revenue.iowa.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.