Business Climate



5th lowest cost state for business
Beats the national average by more than 12%
North American Business Cost Review, 2002 Edition, Economy.com

3rd most favorable business liability climate in the nation
Includes treatment of class action lawsuits, punitive damages, judge impartiality, jury fairness and other litigation factors.
Harris Interactive Survey, U.S. Chamber of Commerce 2003

5th best state for e-commerce
Progressive Policy Institute 2002

6th best state for Academic research and development dollars expenditures per capita

Milken Institute 2001

Iowa corporate income tax

  • Single-factor, non-unitary tax
    Based only on percentage of total sales income within the state. An Iowa manufacturer selling all its products outside Iowa would pay no Iowa corporate income tax.
  • 50% deductibility of federal taxes from Iowa corporate income tax

The Iowa Economic Development Authority maintains a site which offers information on business assistance, employee training, business climate and other helpful data related to doing business in Iowa.

The Iowa Association of Business and Industry web site offers up-to-date information about Iowa' s business climate, human resource information and ABI' s activities and member directories.

The Iowa Labor Market Information Division Page offers the most current economic news that is useful to business, includes financial information, demographics and markets.

The Iowa Secretary of State  web site offers state information on corporations, non-profits, limited partnerships, limited liability companies and trademarks.

The State of Iowa Home Page offers information on Iowa government and services.

The Regional Economics & Community Analysis Program is an integrated system of public services in Iowa.


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