Business registration & legal

How to Start an LLC in Utah in 2026: The $59 Filing, the $18 Renewal and the New Title 16 Rules

How to start an LLC in Utah in 2026: the $59 filing, the $18 renewal due in your anniversary month, the new Title 16 rules, taxes and a worked budget.

Photo of Sumeet YadavEdited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Updated October 2026 Verified against official sources 11 October 2026 17 min read
How to start an LLC in Utah — MSMETOOLS guide cover
Contents (13)
  1. 1. What a Utah LLC is and who should form one
  2. 2. What changed on October 1, 2026
  3. 3. Step 1: Choose a name that meets the Utah rules
  4. 4. Step 2: Appoint a registered agent
  5. 5. Step 3: File the certificate of organization
  6. 6. Step 4: EIN, operating agreement, bank account and tax registration
  7. 7. The annual renewal in your anniversary month
  8. 8. DBAs, licences and local registrations
  9. 9. How Utah LLC owners are taxed
  10. 10. What it costs: a worked first-year budget
  11. 11. Worked examples
  12. 12. Common mistakes and how to fix them
  13. 13. What to do next

Utah is one of the cheapest states to form and keep an LLC: $59 to file the certificate of organization and $18 a year to renew. What changed in 2026 is the law behind those filings. From October 1, 2026, a bill called S.B. 40 moved the LLC Act into a new Title 16 of the Utah Code and set common rules for annual reports, dissolution and reinstatement. This guide takes a first-time founder through each step in order: the name, the registered agent, the filing, the paperwork that follows, the yearly renewal, the new rules, taxes and a worked first-year budget. Every fee was checked against the Division of Corporations' posted fee schedule and the enrolled bill in October 2026.

Quick answer

To start an LLC in Utah, file a certificate of organization with the Division of Corporations and Commercial Code through the Business Registration System (you need a UtahID) and pay $59. Name a registered agent in Utah. Then renew every year by the last day of your anniversary month for $18, and register with the State Tax Commission if you sell taxable goods or hire.

  • The name must include LLC, L.L.C., LC, L.C., "limited liability company" or "limited company"

  • Renewal: $18 a year, filed up to 60 days before the end of your anniversary month

  • Late: $10 fee; 60 days late can lead to dissolution after a 60-day notice

  • Reinstatement: $54 plus $18 for each missed year

  • No state general business licence; your city licenses you

What a Utah LLC is and who should form one

A Utah limited liability company is formed under the Utah Revised Uniform Limited Liability Company Act. Until September 30, 2026 that Act sat in Title 48, Chapter 3a of the Utah Code; from October 1, 2026 it is Title 16, Chapter 20. The company is a legal person separate from its owners, so its debts, leases and lawsuits are its own and a business creditor generally cannot reach your house or savings. That protection holds only if you run the LLC as a genuinely separate business, with its own bank account, contracts in its own name and clean records.

The Division of Corporations and Commercial Code, part of the Utah Department of Commerce in Salt Lake City, keeps the register. Almost everything is done online in its Business Registration System, which uses the state's UtahID login. Taxes are separate and run through the Utah State Tax Commission.

For federal tax, a one-owner LLC is a disregarded entity and a multi-owner LLC is a partnership unless it elects corporate treatment. Utah has no annual franchise tax for LLCs, so the yearly state cost of the entity itself is just the renewal.

An LLC suits most small Utah businesses: contractors, outdoor guides, software and marketing freelancers, online sellers, salons, food trucks and landlords. You do not need to live in Utah or be a US citizen, and one person can form it alone. If you really run the business from Idaho, Nevada or Arizona, forming in Utah does not avoid those states' rules.

What changed on October 1, 2026

S.B. 40, Business Entity Amendments, passed in the 2026 General Session and took effect on October 1, 2026. It is mostly a reorganisation, but it matters for anyone reading older guides or court papers.

Utah LLC rules before and after October 1, 2026

Where the LLC Act sits

Before

Title 48, Chapter 3a

From Oct 1, 2026

Title 16, Chapter 20

Annual report timing

Before

Anniversary month (Division practice)

From Oct 1, 2026

By the last day of the anniversary month; up to 60 days early

Dissolution trigger

Before

Report 60 days late, after notice

From Oct 1, 2026

Report 60 days late, fee unpaid 6 months, or no agent for 60 days; 60-day cure

Name after dissolution

Before

Two-year reinstatement window

From Oct 1, 2026

Held for five years

Fees

Before

$59 / $18

From Oct 1, 2026

Unchanged

New section numbers. The bill renamed Title 16 "Business Entities", moved the LLC Act from Title 48, Chapter 3a to Title 16, Chapter 20, and moved other entity laws alongside it. Citations such as "48-3a-201" in older guides now point to Title 16 numbers.

Common rules for every entity. A new Title 16, Chapter 1a, sets shared rules for names, registered agents, filings, annual reports, administrative dissolution and reinstatement. For LLCs, the substance mostly matches what the Division already did: the annual report is due by the last day of the anniversary month, it can be filed up to 60 days early, and dissolution follows a notice and a 60-day chance to cure.

Names held longer after dissolution. Under the new reinstatement section, an administratively dissolved entity keeps its name and any D.B.A. for five years after the dissolution takes effect.

D.B.A. terminology. Statutes that said "assumed name" now say "D.B.A.".

The Division's fee schedule did not change with the bill. As of early October 2026 it still showed the fiscal 2026 fees effective July 1, 2025, including $59 to form and $18 to renew. Existing LLCs did not need to refile anything.

Step 1: Choose a name that meets the Utah rules

Under the name rules in S.B. 40, an LLC's name must contain "limited liability company" or "limited company", or one of the abbreviations "L.L.C.", "LLC", "L.C." or "LC". "Limited" may be shortened to "Ltd." and "company" to "Co.". The name must be distinguishable from other names on the Division's records.

Search the Division's name availability tool before you pay for a logo or domain, and use our LLC name checker to test variations. The Division warns that a name can look available but still be held by a dissolved entity that is entitled to reinstate, and from October 2026 that protection lasts five years after dissolution. Some words need written consent from another agency before you can use them, including "bank", "trust", "credit union" and "escrow", which need the Department of Financial Institutions, and "Olympic", which needs the US Olympic Committee. You can reserve a name for $22 if you are not ready to file.

The Utah State Capitol on Capitol Hill in Salt Lake City
Utah LLCs are filed with the Division of Corporations and Commercial Code in Salt Lake City, almost always online.· Image: Yuya Sekiguchi (Flickr) (CC BY 2.0)

Step 2: Appoint a registered agent

Every Utah LLC must keep a registered agent in Utah to receive lawsuits, subpoenas and official notices, including renewal reminders. The agent can be you, another individual with a Utah address, or a business, including a commercial registered agent listed with the Division. Commercial agents register once and are listed by name, so changing their address updates every entity they serve at once.

Many owners who live in Utah act as their own agent. Owners who live out of state, or who want to keep a home address off the public record, usually pay a commercial agent, typically around $50 to $300 a year (an estimate based on published price lists of national agent services, not an official figure). Keep the agent's details current: under the new Chapter 1a rules, an LLC without a registered agent in Utah for 60 consecutive days can be administratively dissolved.

Step 3: File the certificate of organization

You file the certificate of organization online in the Business Registration System. Log in with your UtahID (create one first if you have none), choose Formations, then Domestic Formations, and pick Domestic Limited Liability Company. The form asks for the LLC's name, the registered agent, the principal office address and the people involved in the company, and you pay $59 by card.

The Division's current processing time is about 7 to 10 business days. If you need the LLC sooner, for example to sign a lease or open a bank account, pay the $75 expedited processing fee. The filing becomes effective when the Division files it unless you choose a delayed date, and that date fixes your anniversary month for every future renewal.

Filing a Utah LLC online

  1. 1

    Create a UtahID

    Set up the state login you will use for every filing and renewal.

  2. 2

    Check the name

    Search name availability and add an LLC ending; get consent for restricted words.

  3. 3

    Pick the registered agent

    Yourself, another Utah individual or a commercial registered agent.

  4. 4

    File and pay

    Choose Domestic Limited Liability Company under Formations and pay $59.

    Tip: Note the month the LLC is filed: it becomes your renewal month for life.

Why filings get rejected or delayed. The usual reasons are a name too close to an existing or recently dissolved entity, a missing LLC ending, a restricted word without consent, and a registered agent without a Utah address. A filing counts as received only once the fee is paid; until then it sits "in progress" in your account and has not been submitted.

Step 4: EIN, operating agreement, bank account and tax registration

EIN. Apply for an employer identification number from the IRS once the LLC is filed. It costs Free ($0), and the online application issues the number at the end of the session. The Division does not issue or store EINs. Our EIN application guide walks through each screen.

Operating agreement. Utah does not ask you to file one, but you should sign one. It sets ownership, profit shares, who can sign, and what happens when someone leaves; without it, the statute's default rules apply. Single-member LLCs need one too, because banks ask for it.

Bank account. Open a business account in the LLC's exact legal name using the filed certificate, the EIN letter and the operating agreement. Pay business costs only from that account; our guide on how to pay yourself from an LLC explains draws and salary.

State Tax Commission. If you sell taxable goods or services, employ people or owe other state taxes, register with the Tax Commission using form TC-69 in its Taxpayer Access Point (TAP). Our Utah business license guide explains TC-69 and the city licence step in detail.

Beneficial ownership reporting. Since FinCEN's March 2025 interim final rule, companies formed in the United States no longer file beneficial ownership information reports, so a new Utah LLC has no BOI filing (current position: Not required for US-formed companies).

Your first weeks as a Utah LLC

Step 1

UtahID

free

Step 2

Certificate

$59

Step 3

EIN

free

Step 4

Bank account

Step 5

TC-69

if selling or hiring

Step 6

City licence

The annual renewal in your anniversary month

Every Utah LLC files an annual report, which the Division calls a renewal, once a year. Your anniversary month is the calendar month in which the LLC's formation took effect. The report is due by the last day of that month each year, starting the year after formation, and under the new Chapter 1a rules you can file it up to 60 days before that date. The renewal costs $18, which includes a $5 surcharge for the state's single sign-on portal.

To renew, log in with your UtahID, choose Renewals, and select the annual report with or without changes. If nothing has changed, you click through to the signature page, confirm the statements and pay. If addresses, principals or the agent have changed, choose the version with changes and update them in the same filing.

A Utah LLC formed in March 2026

Day 1

Certificate of organization filed ($59)

Week 1–2

EIN, bank account, TC-69 tax registration and city licence

From January 31 next year

Renewal window opens, 60 days before the deadline

March 31 next year

First renewal due ($18)

About May 30 next year

60 days late: the Division may start administrative dissolution

Delinquent, then dissolved. If the renewal is not filed by the end of the anniversary month, the LLC's status turns delinquent and the late renewal fee of $10 applies. A delinquent LLC can still order a certificate of existence, so fix it quickly by renewing online. Under the new Chapter 1a, the Division can bring administrative dissolution if the annual report is still not delivered 60 days after it was due, if the LLC owes a Division fee for six months, or if it has had no Utah registered agent for 60 consecutive days. The Division first serves a notice, and the LLC then has 60 days to cure each problem or show it does not exist.

Reinstatement. A dissolved or expired LLC can apply for reinstatement online. The fee is $54, plus $18 for each year the renewal was missed and the $10 delinquency fee. The application confirms the principal office and registered agent, that all Division fees are paid, that any taxes owed to the State Tax Commission are paid or on a payment plan, and that the grounds for dissolution have been cured. If the name has become unavailable, you choose another as part of the application. One missed year therefore costs $82 to put right, against $18 on time.

DBAs, licences and local registrations

DBAs. If your LLC trades under a name other than its legal name, register a D.B.A. (assumed name) with the Division for $22. Unlike the LLC itself, a DBA renews every three years, for $18.

Sales tax. Utah's state sales tax rate is 4.85%, and every location adds local option taxes for a statewide base of 6.10%, with Salt Lake City at 8.45%. Our Utah sales tax guide covers rates, filing frequency and remote seller rules.

Licences. Utah has no state general business licence. Your city, or the county for unincorporated areas, issues the business licence, and the Division of Professional Licensing (DOPL) licenses regulated occupations such as contractors, cosmetologists and accountants. Salt Lake City's base commercial licence fee, for example, is $198. See our Utah business license guide.

Main Street in Nephi, Utah, looking north with mountains behind
Small-town Utah businesses license with their city or county; the state registration is the $59 LLC filing and the yearly renewal.· Image: 5of7 (Flickr) (CC BY-SA 2.0)

How Utah LLC owners are taxed

A single-member LLC owned by a person is ignored for income tax. The profit goes on the owner's federal Schedule C and Utah individual return. Utah has a single flat income tax rate; S.B. 60, signed in March 2026, cut it from 4.5% to 4.45% for 2026, retroactive to January 1, as reported by EY. Owners also pay federal self-employment tax on the profit.

A multi-member LLC taxed as a partnership files a Utah partnership return each year and gives each member a share of income. Members who live outside Utah still owe Utah tax on their Utah-source share. An LLC can also elect S corporation treatment, which lets working owners split income between a reasonable salary and distributions to reduce self-employment tax, at the cost of running payroll. Read LLC vs S corp for the federal side.

What it costs: a worked first-year budget

The table shows three realistic Utah LLCs. State fees come from the Division's posted fee schedule. The registered agent line is a market estimate, and city licence fees are left out because they vary by city.

Cost itemProvo software freelancerSalt Lake City two-owner food truckNevada owner, St. George rentals
Certificate of organization$59$59$59
Expedited processingnone$75none
DBAnone$22none
Commercial registered agent (estimate)$0 (own home)$0 (one owner)$125
EINFree ($0)Free ($0)Free ($0)
First-year total$59$156$184
State fee every year after$18$18 plus DBA every 3 years$18 plus agent

What the table leaves out. Insurance, an accountant, the city business licence, health permits and DOPL licences sit on top.

Over five years. An LLC formed in 2026 pays $59 to form plus four renewals by 2030, or $131 in state charges, one of the lowest totals in the country. Colorado charges $50 to form and $25 every year, and Arizona charges $50 to file articles with no annual report.

Worked examples

A Provo software freelancer. Sam forms "Timpanogos Code LLC" online in March 2026, names himself as registered agent at home, and waits about a week for approval. He gets his EIN the same day it comes through. His renewal is due by March 31 every year, so he sets a reminder for early February and renews as soon as the window opens.

A Salt Lake City food truck run by two partners. Ana and Wei need the LLC fast to sign a commissary lease, so they pay $75 to expedite. They register "Wasatch Bao" as a DBA, file TC-69 for sales tax, buy the city business licence and the county health permit, and file a Utah partnership return each spring.

A Nevada owner with St. George rentals. Rick lives in Mesquite, Nevada and owns two rental condos in St. George. He forms a Utah LLC, pays a commercial registered agent, and files a Utah nonresident return for the rental profit. When he forgets one renewal, he files it in the 60-day window and pays the $10 late fee rather than letting the LLC slide into dissolution.

Utah LLC launch checklist

0/9

Common mistakes and how to fix them

Quoting the old $54 fee. Many guides still show $54 to form. Since July 1, 2025 it has been $59; $54 is now the reinstatement fee.

Forgetting the anniversary month. Utah has no single statewide deadline. Look up the month your LLC was filed and renew in or just before it.

Citing Title 48 after October 1, 2026. Contracts, operating agreements and court papers drafted from now on should cite Title 16, Chapter 20.

Losing the registered agent. Sixty days without one is now a statutory ground for dissolution.

Paying look-alike mailers. Letters offering to renew your LLC or sell a certificate for a large fee come from private companies. Renew directly in the Business Registration System for $18.

What to do next

Create your UtahID, check your name with our LLC name checker, file the certificate and get your EIN as soon as the LLC is approved. Note your anniversary month, register with the Tax Commission and your city using our Utah business license guide, and check rates in the Utah sales tax guide. If you are still choosing a structure, our LLC registration guide and LLC vs sole proprietorship explainer cover the wider choices.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

The Division of Corporations and Commercial Code charges $59 to file a certificate of organization. After that, the LLC renews every year for $18, which includes a $5 surcharge for the state's single sign-on portal. The EIN from the IRS is Free ($0). Optional extras include $75 for expedited processing and $22 for a DBA.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 11 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

  1. 1.Fiscal Year 2026 Fee Schedule (effective July 1, 2025) — Utah Division of Corporations and Commercial Code · accessed 11 October 2026
  2. 2.S.B. 40 Business Entity Amendments (2026 General Session, enrolled copy) — Utah State Legislature · accessed 11 October 2026
  3. 3.Domestic Limited Liability Company — Utah Division of Corporations and Commercial Code · accessed 11 October 2026
  4. 4.Annual Report/Renewal Guide — Utah Division of Corporations and Commercial Code · accessed 11 October 2026
  5. 5.Commercial Registered Agent — Utah Division of Corporations and Commercial Code · accessed 11 October 2026
  6. 6.Utah law lowers state income tax rate retroactive to January 1, 2026 — EY Tax News · accessed 11 October 2026
  7. 7.Get an employer identification number — IRS · accessed 11 October 2026
  8. 8.Beneficial Ownership Information — FinCEN · accessed 11 October 2026

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