Court costs are generally the fees required to be paid to courts and their officers and are often included in filing fees—fees that must be paid when a litigant files a document with the court, such as a plaintiff’s complaint or petition, or a defendant’s counterclaim. Court costs are often assessed against the losing party in a lawsuit, and the winning or prevailing party is said to be entitled to recover costs of court. Other costs, such as deposition costs for the court reporter and transcription costs may be recoverable by a prevailing party under the broader concept of recoverable costs or taxable costs—in other words, costs that may be taxed against the losing party. Court costs generally do not include attorney fees or expert fees. The specific costs that may be recovered in litigation are often specified in the rules of civil procedure for the relevant state or federal jurisdiction.

In Iowa, court costs encompass various fees associated with the use of the court system, including filing fees that litigants must pay when submitting documents to the court. These costs can include fees for filing a lawsuit, motions, and other court-related documents. Under Iowa law, the prevailing party in a lawsuit is typically entitled to recover court costs from the losing party. This is in line with the principle that the losing party should compensate the winning party for the expenses incurred during the litigation process. However, it's important to note that court costs do not cover attorney fees or expert witness fees unless there is a specific statutory provision or contractual agreement that allows for such recovery. The specific costs that can be recovered and the procedures for doing so are detailed in the Iowa Rules of Civil Procedure. Additionally, costs for depositions, court reporters, and transcription may also be recoverable as taxable costs against the losing party, depending on the circumstances of the case and the discretion of the court.