How to Form an LLC in Utah: Steps & Cost (2026)
You form a Utah LLC by filing a Certificate of Organization with the Utah Division of Corporations & Commercial Code and paying the $59 filing fee. File it online through the OneStop Business Registration for the fastest turnaround. You must appoint a Utah registered agent, and each year you must file an $18 annual renewal to keep the LLC active.
Quick Answer
- Form
- Certificate of Organization (domestic LLC)
- Filing fee
- $59 (2026), to the Division of Corporations & Commercial Code
- Agency
- Utah Department of Commerce, Division of Corporations & Commercial Code
- Registered agent
- Required - a person or entity with a Utah street address who consents
- Ongoing
- $18 annual renewal by your registration anniversary
- State income tax
- Flat 4.5% (2025); LLC income passes through to members
Utah Agency and Form: Division of Corporations, Certificate of Organization
A Utah LLC is created by filing a Certificate of Organization with the Utah Division of Corporations & Commercial Code, a division of the Utah Department of Commerce. This filing - and the Division's acceptance of it - is the legal act that brings the LLC into existence under the Utah Revised Uniform Limited Liability Company Act (Utah Code Title 48, Chapter 3a). The controlling section is Utah Code § 48-3a-201, which sets out what the certificate must contain.
The Certificate of Organization asks for the LLC's name, the street and mailing address of its principal office, the name and Utah street address of the registered agent, and whether the company is member-managed or manager-managed. You file through the state's OneStop Business Registration system, the fastest route, which routes a single application to the Division of Corporations and the Utah State Tax Commission at once. This guide covers the general Utah process; for the national overview see how to form an LLC, and for a plain-English primer see what is an LLC.
How to Form a Utah LLC, Step by Step
Forming a Utah LLC is a six-step process centered on the Certificate of Organization. Each step below corresponds to a requirement of the Utah Revised Uniform LLC Act, the Model Registered Agents Act, or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator - "LLC," "L.L.C.," "L.C.," or "Limited Liability Company" - and is distinguishable from names already on file. Verify availability in the Division's business search. If you are not ready to file, you may reserve the name for 120 days for a $22 fee. Confirm the name also does not infringe a federal trademark.
- Appoint a Utah registered agent. Every Utah LLC must designate a registered agent with a physical Utah street address. The agent - an individual Utah resident or a qualified entity - must consent to the appointment. See Utah registered agent requirements for detail.
- File the Certificate of Organization. Submit the certificate to the Division of Corporations & Commercial Code and pay the $59 filing fee. File online through the OneStop Business Registration for the quickest turnaround. Once the Division accepts it, your LLC legally exists.
- Adopt an operating agreement. Utah does not require you to file an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See what an LLC is for how the agreement governs the company internally.
- Get an EIN and register for Utah taxes. Apply for a free federal EIN from the IRS, then register with the Utah State Tax Commission for a sales tax license or withholding account if your activity requires one.
- File your annual renewal. Utah requires an annual renewal by your registration anniversary each year, with an $18 fee. Miss it and a $10 late fee applies before the LLC expires.
After these steps, open a business bank account (banks generally ask for the accepted Certificate of Organization and the EIN) and keep your registered agent and annual renewal current every year.
Utah LLC Filing Fees (2026)
The core cost of a Utah LLC is the $59 Certificate of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Utah Division of Corporations Fiscal Year 2026 Fee Schedule, effective July 1, 2025. Amounts are set by the state, not by any filing service. For a full breakdown see Utah LLC cost and the national how much an LLC costs guide.
| Item | Filing | Fee (2026) | Agency |
|---|---|---|---|
| Create the LLC | Certificate of Organization | $59 | Division of Corporations |
| Annual renewal (annual report) | Renewal filing | $18 | Division of Corporations |
| Late renewal | Late renewal fee | $10 | Division of Corporations |
| Name reservation (120 days) | Name reservation | $22 | Division of Corporations |
| Expedited processing | Optional add-on | $75 per filing | Division of Corporations |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
Most online filings are processed instantly; the Division advises allowing 2 to 4 business days for other filings. Expedited processing is available for $75 per filing if you need faster handling.
Utah Registered Agent Requirement
A Utah registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Utah's Model Registered Agents Act (Utah Code Title 16, Chapter 17) requires every domestic entity, including an LLC, to designate and continuously maintain a registered agent with a Utah street address. You name the initial agent directly on the Certificate of Organization.
The agent must have a physical Utah street address - a post office box alone does not satisfy the requirement - and must consent to serve. You may act as your own registered agent, name a manager, or hire a commercial registered agent (a commercial agent registers with the state for a $52 fee). Because the state mails your annual renewal notice to the agent on file, an agent who moves or stops forwarding mail is a common reason LLCs miss their renewal and expire. See Utah registered agent requirements and the national registered agent overview for detail.
Utah Taxes for Your LLC
By default, a Utah LLC is a pass-through entity: profits and losses flow to the members' individual returns, and the LLC itself pays no separate entity-level income tax. Utah levies a flat individual income tax rate of 4.5% for the 2025 tax year (reduced from 4.55% in 2024), administered by the Utah State Tax Commission.
If your LLC sells taxable goods or certain services in Utah, you must obtain a Utah sales tax license from the Tax Commission by filing Form TC-69 (online at Taxpayer Access Point). Remote sellers reach economic nexus once they exceed $100,000 in Utah sales in the current or prior year. An LLC may also elect to be taxed as a corporation or an S corporation by filing the appropriate IRS form; compare the trade-offs before electing.
Utah Annual Renewal Obligation
Unlike states that charge a flat annual report fee on a fixed calendar date, Utah ties the annual renewal to your entity's registration anniversary. The renewal is due one year from the date you registered and every year thereafter; the online renewal window opens 60 days before the anniversary, and the Division mails a reminder postcard to your registered agent. The renewal fee is $18, which includes a $5 surcharge.
If you miss the deadline, a $10 late fee applies, and continued failure to renew causes the LLC to expire. An expired Utah LLC can be brought back to active status through reinstatement for a $54 fee. See Utah LLC annual renewal and taxes for the full calendar and reinstatement steps.
EIN, Licenses, and Local Permits
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment. Most Utah LLCs need an EIN, and one is required if the LLC has more than one member or any employees.
Utah has no statewide general business license. Instead, most cities and counties require a local business license, and regulated professions are licensed by the Utah Division of Professional Licensing (DOPL) under Utah Code Title 58. Check the requirements for your city and industry. See how to get a business license in Utah and the national business license overview.
Penalties for Missing Utah Requirements
Missing Utah requirements carries real consequences. If an LLC fails to file its annual renewal, the Division of Corporations charges a $10 late fee and ultimately expires the entity - which can suspend the company's ability to operate under its name and expose it to loss of good standing. A Certificate of Existence (short form $12, long form $20) is what banks and other states request to confirm you are active, and an expired LLC cannot obtain one.
Separately, failing to maintain a registered agent can leave your LLC without a lawful address for service of process, meaning lawsuits and state notices may proceed without your knowledge. Keeping your registered agent, tax accounts, and annual renewal current is the simplest way to avoid all of these outcomes.
Closing a Utah LLC
To close a Utah LLC properly, you wind up the business under Utah Code Title 48, Chapter 3a, Part 7, settle debts and distribute remaining assets, and file a Statement of Dissolution with the Division of Corporations. Utah charges no fee for a domestic entity's voluntary dissolution or termination. Simply abandoning the LLC leaves the annual renewal obligation running until the entity expires. See how to dissolve an LLC in Utah and the national dissolution overview for the full wind-up and termination steps.
Frequently Asked Questions
How much does it cost to start an LLC in Utah?
The state filing fee for the Certificate of Organization is $59, paid to the Utah Division of Corporations & Commercial Code. After formation, Utah charges an $18 annual renewal fee. A federal EIN from the IRS is free. See Utah LLC cost.
What form do I file to create a Utah LLC?
A Certificate of Organization, filed with the Utah Division of Corporations & Commercial Code. The fastest route is online through the OneStop Business Registration, with the $59 fee.
Does a Utah LLC need a registered agent?
Yes. Every Utah LLC must continuously maintain a registered agent with a Utah street address under Utah's Model Registered Agents Act. The agent must consent to the appointment.
Does a Utah LLC pay state income tax?
A Utah LLC is a pass-through entity by default, so profits are reported on the members' returns. Utah levies a flat individual income tax rate of 4.5% for 2025, via the Utah State Tax Commission.
How long does it take to form a Utah LLC?
The Division reports most online filings are processed instantly; other filings are generally handled within 2 to 4 business days. Expedited processing is available for $75 per filing.
Do I have to renew my Utah LLC every year?
Yes. Utah requires an annual renewal by your registration anniversary, with an $18 fee. A $10 late fee applies if you miss it, and continued failure to renew causes the LLC to expire.
Related
- How to form an LLC (cluster hub)
- Utah registered agent requirements
- Utah LLC cost and filing fees
- Utah LLC annual renewal and taxes
- How to dissolve an LLC in Utah
- How to get a business license in Utah
- How to get an EIN
- S-corp vs LLC
More Utah business guides
Business License In Dissolve An Llc In Annual Report Articles Of Organization Certificate Of Formation Dba Filing Llc Cost Operating Agreement Registered Agent
Sources
- Utah Division of Corporations & Commercial Code - Division home and processing times (instant to 2–4 business days).
- Utah Division of Corporations - Fiscal Year 2026 Fee Schedule (PDF) ($59 Certificate of Organization; $18 renewal; $10 late fee; $22 name reservation; $75 expedite; $54 reinstatement).
- Utah Division of Corporations - How to Renew a Business (anniversary due date; 60-day window; postcard notice).
- Utah Code § 48-3a-201 - Certificate of Organization.
- Utah Code § 48-3a-108 - Reserved name (120-day reservation).
- Utah Code Title 48, Chapter 3a - Utah Revised Uniform Limited Liability Company Act.
- Utah Code Title 16, Chapter 17 - Model Registered Agents Act (registered agent requirement).
- Utah State Tax Commission - Individual Income Tax Rates (4.5% for 2025; 4.55% for 2024).
- Utah State Tax Commission - Create & Manage a Tax Account (Form TC-69 sales tax license).
- Utah Division of Professional Licensing - DOPL home (professional/occupational licensing under Title 58).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- Cornell Legal Information Institute - Limited liability company (LLC).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This is general information, not legal advice. Laws, fees, and thresholds change; verify current requirements with the Utah Division of Corporations & Commercial Code and the Utah State Tax Commission before acting.