Iowa State Law
IA Business Registration
LicensingIowa businesses must register with the Secretary of State before conducting business. Sole proprietors and partnerships using a trade name must file a DBA with the county recorder. Businesses with…
Source: IA Secretary of State
Iowa employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with Iowa Workforce…
Source: IA Workforce Development
IA Biennial Report Filing
FormationIowa LLCs and corporations must file a Biennial Report with the Secretary of State every two years by April 1 in odd-numbered years. The filing fee is $45 online for…
Source: IA Secretary of State
IA Corporate Income Tax
TaxesIowa imposes a flat 5.5% corporate income tax on net income attributable to Iowa, reduced from a graduated structure under 2022 tax reform. C corporations file Form IA 1120 with…
Source: IA Department of Revenue
IA Sales and Use Tax
TaxesIowa imposes a state sales tax of 6% on retail sales of tangible personal property and certain services, with a 1% local option tax in many jurisdictions bringing combined rates…
Source: IA Department of Revenue
IA Minimum Wage
EmploymentIowa minimum wage is $7.25 per hour, matching the federal rate. Tipped employees may be paid $4.35 per hour provided tips bring total compensation to at least $7.25. Iowa law…
Source: IA Workforce Development
IA Workers Compensation Insurance
EmploymentIowa employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or through self-insurance approved by the Iowa Division of Workers…
Source: IA Division of Workers Compensation
IA Professional Licensing
LicensingIowa professional licensing is administered through multiple boards and the Iowa Professional Licensing Bureau, covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Iowa.gov business license portal…
Source: IA Professional Licensing Bureau
IA Contractor Licensing
LicensingIowa requires electrical, plumbing, and mechanical contractors to be licensed by the Iowa Division of Labor. General contractors are not required to hold a statewide license but must comply with…
Source: IA Division of Labor
IA High Quality Jobs Program
FinancingThe Iowa Economic Development Authority administers the High Quality Jobs program, which provides tax credits and exemptions to businesses creating or retaining jobs in Iowa that meet wage thresholds. Benefits…
Source: IA Economic Development Authority
IA Small Business Relief Grant
FinancingThe Iowa Economic Development Authority administers small business grant and loan programs through Iowa SBDC partners and CDFIs. Programs target businesses in underserved communities, rural areas, and those creating quality…
Source: IA Economic Development Authority
IA Home-Based Business Rules
Home BusinessHome-based businesses in Iowa are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…
Source: IA Economic Development Authority
IA LLC Formation Requirements
FormationIowa LLCs are formed by filing a Certificate of Organization with the Secretary of State and paying a $50 fee online. All LLCs must designate a registered agent with an…
Source: IA Secretary of State
IA Corporation Formation
FormationIowa corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $50 fee online. Corporations must designate a registered agent in Iowa and file…
Source: IA Secretary of State
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