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How to start a business in Utah

The fees, filing links and deadlines for forming and registering a business in Utah, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $59
LLC, first year (state fees): $59
$18 annual renewal due at your one-year mark
Corporation filing fee: $59
Annual report: $18
DBA filed with: State
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Utah?

To form an LLC, file Certificate of Organization with the Utah Department of Commerce, Division of Corporations and Commercial Code for $59 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $59 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Utah?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC owned by one individual, filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Certificate of Organization filing fee	$59	at filing	Oct 24, 2026

First-year total: $59 in state fees.
$18 annual renewal due at your one-year mark Formation $59 at standard speed. The first $18 annual renewal, due a year later, is shown below the total, not counted in it. Excludes DBAs, sales tax registration, employer registrations, city and county licenses, registered agent services and optional expedite fees.

After the first year: The $18 annual renewal is due every year by the end of the LLC's anniversary month. A DBA, if you have one, renews every three years for $18.

Fees that apply only in some cases

State fee	Cost	When	Checked
DBA registration If the LLC does business under a name other than its legal name; lasts three years, renews for $18	$22	within 30 days of starting to use the name	Oct 24, 2026
Sales tax license If you sell taxable goods or services in Utah	Note The Tax Commission's pages do not state a fee for the license.	before your first sale	Check when you file
Corporate franchise/income tax minimum Only if the LLC elects to be taxed as a corporation; a disregarded single-member LLC owes none	$100	yearly with the corporate return	Oct 24, 2026
Employer registrations (withholding and unemployment insurance) Once you hire employees	Note The Tax Commission and Workforce Services pages do not mention a registration fee.	when you hire	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Utah?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $22 (checked Oct 24, 2026) Registration is $22 and each three-year renewal is $18 on the Division's fee schedule, which is still the one effective July 1, 2025; no newer Corporations schedule is posted..

How to file a DBA

Does Utah require an annual report?

Yes. The fee is $18 (checked Oct 24, 2026) The Division's renewal pages have not been updated for the October 1, 2026 anniversary-month rule, and the Division may set a different period by rule.. Every year by the last day of the month the LLC was formed (its anniversary month), starting one year after formation; you can file up to 60 days early. The Division can set a different period by rule. An LLC formed in October 2026 renews by October 31, 2027. This month-end rule is in Utah Code 16-1a-212, in force since October 1, 2026; the Division's help pages still say renewals are due by the exact registration date, so renewing by that date is the safe choice. Renewing late adds $10, and an expired LLC pays $54 to reinstate plus $18 for each missed year and a $10 delinquency fee.

Initial report: No. (checked Oct 24, 2026) No initial report; the first filing after formation is the annual renewal a year later.

Does Utah have a franchise or privilege tax?

C corporations formed, qualified or doing business in Utah pay corporate franchise/income tax of 4.45% of Utah taxable income for tax years starting on or after January 1, 2026 (SB 60, 2026; 4.5% for 2025), with a $100 minimum even if the corporation does no business. An LLC counts as a corporation for this tax only if it is taxed as a corporation for federal purposes, so a single-member LLC that is disregarded for federal tax owes neither the tax nor the $100 minimum; its owner reports the profit on a personal Utah return.

How do I register for state taxes in Utah?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Utah require a general business license?

No. Utah doesn’t issue one general business license; what you need depends on your activity and where you operate.

Utah has no general state business license; after registering with the state, businesses get a license from the city, town or county where they operate, and the Department of Commerce keeps a list of local licensing websites. Occupational licenses come from the Division of Professional Licensing (DOPL). Every seller with a presence in Utah needs a sales tax license, and every employer needs a withholding account; both are applied for online through the Tax Commission's Taxpayer Access Point (TAP). Employers register for unemployment insurance separately with the Department of Workforce Services.

What local licenses will I need in Utah?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Salt Lake City (city)
Salt Lake City business licensing page. Applications are accepted online only, through the city's Business Licensing portal, with kiosk help by appointment. Fees are in the city's Consolidated Fee Schedule, not on the page. The city does not require a license for a business run from your home unless it affects the neighborhood.

When do I need workers’ comp in Utah?

1 or more employees.

Sole proprietors and partners with no employees do not need coverage. Corporate officers and directors count as employees, but a registered Utah corporation whose only employees are up to five directors or officers may file a corporate exclusion with the Labor Commission; corporations that contract out their work cannot, and should seek a coverage waiver instead. The Labor Commission pages do not say how LLC members are treated. General contractors must make sure their subcontractors are covered. Going without required coverage can bring a penalty of at least $1,000 and an order to stop operating.

What else should I know about starting a business in Utah?

On the Division's current fee schedule (fiscal year 2026, effective July 1, 2025; no fiscal year 2027 Corporations schedule has been posted), forming an LLC or corporation costs $59, the annual renewal is $18 for both (this includes a $5 state login portal surcharge), and a DBA or a 120-day name reservation is $22. Expedited processing is $75 per filing and all fees are nonrefundable. You need a UtahID login to form, renew or register a DBA online. On October 1, 2026, Utah moved its LLC law from Title 48 into Title 16 (SB 40 and SB 41, 2026): the LLC Act is now Title 16, Chapter 20 (for example, the certificate of organization section 48-3a-201 is now 16-20-201), and shared rules for all entity types, including the annual report, are in Title 16, Chapter 1a. The filing is still called a Certificate of Organization, the bills set no new fees, and "assumed name" is now called "D.B.A." in the law. Professional LLCs and professional corporations have their own filing types.

What to double-check for Utah?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note Utah's fees come from the Division of Corporations' fiscal year 2026 schedule (effective July 1, 2025); the Division has not posted a newer schedule, so confirm before filing. https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf
Note Since October 1, 2026, state law sets the annual renewal deadline at the end of the anniversary month, but the Division's help pages still say it is due by the exact registration date; renew by the earlier date to be safe. https://commerce.utah.gov/corporations/faqs/how-to-renew-a-business/
Note The Tax Commission's pages do not say whether a sales tax license or withholding account costs anything. https://tax.utah.gov/business/sales-tax/sales/
Note The Labor Commission's employer pages do not say whether LLC members count as employees for workers' compensation. https://laborcommission.utah.gov/divisions/industrial-accidents/employers/
Note https://businessregistration.utah.gov/

What to do next

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Sources

Official pages checked on October 24, 2026.