Utah
Taxes and business formation • USA 2025–2026
TL;DR
Utah at a glance — 2026 figures
State filing fees and tax position for individuals and companies registered in Utah.
| Parameter | Value |
|---|---|
| Personal income tax | See the income tax section below |
| LLC formation fee | $59.00 |
| LLC annual report fee | $18.00 |
| LLC annual report deadline | Company anniversary date |
| LLC dissolution fee | $0.00 |
| Corporation formation fee | $59.00 |
| Corporation annual report fee | $18.00 |
State filing fees are set by the Secretary of State and change without notice — the official source is linked in each section below. Federal figures for tax year 2026 are on the 2026 tax cheat sheet.
Updated: August 2026
LLC in Utah
Corporation in Utah
Tax system of Utah
Income Tax
Utah has a single flat personal income tax rate for individuals — 4.65% (as of 2024–2025). The tax applies to all types of income: wages, rental income, dividends, interest, capital gains, and income from a sole proprietorship. The state offers standard and individual tax deductions, as well as tax credits, including for children, medical expenses, and education expenses.
Sales Tax
Utah's base sales tax rate is 4.85%, to which a local surtax is added, depending on the county or city. The combined rate can reach 7.75% or higher in some localities. The tax applies to many goods and services, including digital products, software, rentals, communication services, and professional services. Determining the taxable base and applicable sales tax rate can be quite complex and requires a professional approach and knowledge of state law. Our firm provides services for obtaining a Sales Tax Certificate, as well as for preparing and filing the Sales and Use Tax Return. We advise business owners on matters related to this tax, including registration, calculation, and reporting.
Property Tax
In Utah, property tax is levied at the county and municipal level. The average effective rate is about 0.58% of market value, making Utah one of the states with relatively low property tax. Residential real estate receives a 45% reduction on its taxable value, while commercial real estate is taxed in full.
Business Taxes
Utah levies a Corporate Income Tax at the same rate as the individual rate — 4.65% of taxable profit. The tax applies only to C-corporations. In addition, companies may be required to pay a minimum tax of $100 if they are registered but not conducting active business. An Annual Report is required for all companies registered in the state (LLCs, corporations, etc.). It is due annually by the company's registration date. Our firm provides services for preparing and filing the Annual Report, registering companies, maintaining bookkeeping, calculating taxes, and tax planning.
Excise Taxes
The state levies excise taxes on alcohol, tobacco, gasoline, and automobiles. In addition, there are separate taxes on car rentals, hotel services, and telecommunications.
Favorable Tax Conditions
Utah combines moderate tax rates with a predictable and simple system: a single rate of 4.65% for personal and corporate income tax, which is advantageous for residents and business owners with high incomes; low property tax; no estate or gift tax.
Compared to Other States
A flat personal income tax is simpler than the progressive scales in California or New York. No estate tax — as in Texas, Florida, and Nevada. Sales tax is lower than in states with aggressive local surcharges (for example, Louisiana, Tennessee). Corporate tax is moderate, with no additional fees.
Frequently asked questions
Does Utah have a personal income tax?+
Yes. Utah levies a personal income tax on residents. The current rates and brackets are set out in the income tax section on this page, with a link to the state tax authority — rates are revised by the legislature, so always check the official source before filing.
How much does it cost to register an LLC in Utah?+
The state filing fee in Utah is $59.00. On top of that you need a registered agent with a physical address in the state, and FinTaxes charges from $299 for the formation service itself.
When is the annual report due for a Utah LLC?+
The Utah annual report fee is $18.00, due Company anniversary date. Missing it typically triggers a late penalty and, if left unresolved, administrative dissolution of the company.
Do I need to live in Utah to open an LLC there?+
No. You do not need to live in Utah — or in the United States at all — to own an LLC registered there. Non-residents can form and own a US LLC; what the state requires is a registered agent with a physical in-state address. Your own tax residency is a separate question and decides which returns you file.
Can FinTaxes file my Utah state return remotely?+
Yes. FinTaxes prepares and e-files federal and Utah state returns entirely remotely, for clients anywhere in the US or abroad, as an Authorized IRS e-file Provider.
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