CobaltProsper

How to start an LLC in Utah

By Brent Chudoba, editor Updated

Forming an LLC in Utah costs $59 to file the Certificate of Organization with the Utah Secretary of State. After that you file an annual report of $18. Utah charges no franchise tax on a standard LLC. Utah calls its formation document a Certificate of Organization (UCA 48-3a-201), not Articles of Organization, and there is no Secretary of State in Utah; business entities are filed with the Division of Corporations and Commercial Code (part of the Dept. of Commerce) at corporations.utah.gov, often through the OneStop Business Registration portal (osbr.utah.gov). Current filing fee is $59 (FY2026 fee schedule, effective 7/1/2025), with same-day processing online; expedited next-business-day processing is an additional $75. An annual renewal/report is required every year at $18, plus a $10 late fee if missed.

How much does it cost to start an LLC in Utah?

Utah LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Certificate of Organization)$59
Annual report$18/year
Franchise or business taxNone
Registered agentRequired

Source: Utah Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Utah?

  1. Name your LLC. Pick a name that is available and meets Utah naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Utah requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Certificate of Organization. Submit it to the Utah Secretary of State and pay the $59 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Utah charges $18 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Utah have a franchise tax on an LLC?

No. Utah does not impose a franchise tax on LLCs (default pass-through entities). Only corporations pay Utah's corporate franchise/income tax, cut to 4.45% by S.B. 60 (2026), effective for tax years beginning on or after Jan 1, 2026.

How is an LLC taxed in Utah?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Utah has a state individual income tax with a top rate of 4.45% (flat brackets), so those profits are taxed on your Utah return on top of federal tax. Single flat rate of 4.45% applied to all Utah taxable income of a resident individual (UCA 59-10-104). No graduated brackets. Rate was cut from 4.5% to 4.45% by S.B. 60 (2026 General Session), signed by Gov. Cox, retrospective to tax years beginning on or after January 1, 2026 (this is Utah's sixth consecutive annual rate cut). A floor substitute of S.B. 60 briefly proposed a second bracket (5.15% on individual/estate/trust income over $1,000,000) but that provision was dropped before passage; the enrolled law keeps Utah fully flat.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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