Utah LLC: How to Start and Register an LLC in Utah

Utah LLC at a glance

A Utah LLC costs $59 to form and $18 a year to renew. The amounts come from the Division's current fee schedule, which is labeled Fiscal Year 2026 (effective 1 July 2025) and is the schedule the Division links for current fees.

Utah also offers professional LLCs, series LLCs, low-profit LLCs (L3C) and benefit LLCs, each with its own filing path on the Division's business entities page. Most small businesses use the standard domestic LLC.

How to start an LLC in Utah

You start an LLC in Utah by choosing a compliant name, arranging a registered agent and filing the Certificate of Organization online. The Division's domestic LLC page walks through the online system. The steps in order:

1. Choose and search the name. Under Utah Code 48-3a-108, the name must contain "limited liability company", "limited company", "L.L.C.", "LLC", "L.C." or "LC" ("Limited" may be written "Ltd." and "company" "Co."). Run a name availability search, but note the Division's warning that nothing is final until it approves the filing. A reservation costs $22 if you want to hold the name.
2. Arrange a registered agent. The certificate must include the registered agent information required by Utah Code 16-17-203(1). You can use a registered agent service if you do not want your own details on the record.
3. Create a UtahID and file the Certificate of Organization. In Utah Business Registration choose Formations, then Domestic Formations, then Domestic Limited Liability Company. Under Utah Code 48-3a-201 the certificate states the name, the street and mailing address of the principal office and the agent information, plus any low-profit, professional or series statements. Pay $59, and $75 more if you want expedited handling. Our articles of organization guide explains the document in general.
4. Sign an operating agreement. It is kept with your records, not filed. See our operating agreement guide.
5. Get an EIN. Free from the IRS. Without an SSN or ITIN you apply by fax, mail or phone rather than online, as the IRS EIN page explains. Our EIN application service covers this.
6. Register for Utah taxes you need. Sales tax if you sell taxable goods or services, and withholding if you hire.
7. Diary the renewal month. The renewal is due every year in the month your LLC was formed. Our compliance deadline calendar tracks it.

Ready to form? Our filing team checks the name, prepares and files the Certificate of Organization, and stores your documents in your portal.

Utah LLC cost

State fees for a Utah LLC are $59 to form and $18 a year to renew. The full list of LLC items on the Division's fee schedule:

Worked example: $59 to form in year one, then $18 each year. Over three years that is $59 + $18 + $18 = $95 in state fees. Adding expedite at formation makes year one $134 ($59 + $75). Missing two renewals and reinstating would cost $54 + $36 + $10 = $100, so on-time renewals are far cheaper.

Utah LLC annual report (annual renewal)

Every Utah LLC files an annual report, which the Division calls the annual renewal, during the month of the anniversary of its formation. Utah Code 48-3a-212 sets that timing and the contents.

• Fee: $18, which includes a $5 surcharge for the state's single sign-on portal. A late renewal adds $10.
• Contents: the LLC's name, principal office addresses, the name of at least one governing person, and registered agent information.
• How: the Division's renewal process page says you log in with your UtahID, choose Renewals, find your entity, review the details, sign, add the filing to your cart and pay. You can file an annual report with or without changes.
• Processing: the same page says filings are processed within 7 to 10 business days after payment.
• If it lapses: an LLC whose renewal is not filed falls into delinquent or expired status. Reinstatement is now filed online and costs $54, plus $18 for each missed renewal and a $10 delinquency fee.

Utah registered agent

A Utah LLC must name a registered agent, and the agent's details appear on both the Certificate of Organization and every annual report. Utah's agent rules sit in Title 16, Chapter 17 of the Utah Code, which section 48-3a-201 cross-refers to for the agent information the certificate must contain.

Commercial registered agents register with the Division themselves; the fee schedule lists $52 for a commercial registered agent registration, change or termination, which are filings made by the agent company. For your LLC, the simplest way to change agent is on the annual renewal, or through the "File on an existing business" option in Utah Business Registration. If you live outside Utah, a commercial agent is the practical choice.

State taxes that affect a Utah LLC

The Utah tax most LLCs meet first is sales tax. The Utah State Tax Commission's remote sellers page says a remote seller must collect and pay Utah sales tax if, in the previous or current calendar year, it receives more than $100,000 in gross revenue from Utah sales. The older test of 200 or more separate transactions applied only before 1 July 2025.

• Sales tax: in-state sellers register before collecting tax; see our sales tax registration service.
• Income tax: depends on how the LLC is classified federally and where its owners live. Ask a licensed tax professional about your position, especially before electing corporate treatment.
• Payroll: withholding and unemployment registrations apply once you hire in Utah.

Forming a Utah LLC as a non-resident

Non-residents can form a Utah LLC; you need a registered agent and a UtahID to file online. Utah's $18 renewal is low, but founders abroad with no Utah activity often weigh privacy and banking as well as fees. Compare in Wyoming vs Delaware vs New Mexico and our best state for an LLC guide, or use the LLC state fee comparison tool. An LLC formed elsewhere that does business in Utah registers as a foreign LLC for $59.

• Form 5472: a single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, by fax or mail. See our Form 5472 guide.
• BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
• Address: the certificate needs a principal office street and mailing address; a US business address avoids using a home address.

Whether you owe US income tax depends on whether you have US trade or business income, which a licensed tax professional should assess.

How to dissolve a Utah LLC

Dissolving a Utah LLC costs nothing in state fees: the fee schedule lists domestic entity voluntary dissolution or termination at no charge. You file it in Utah Business Registration under "File an Amendment, Dissolution, Termination, or Reinstatement".

1. Agree to dissolve under your operating agreement, then wind up: collect debts, pay creditors and distribute what remains.
2. File final sales tax, withholding and income tax returns with the Utah State Tax Commission and close those accounts.
3. File the dissolution online. If you change your mind later, a Statement of Correction to rescind the dissolution costs $54.
4. Complete the federal side, including a final Form 5472 if it applies.

Our LLC dissolution service handles the state and federal closing steps. Neighboring states: Colorado LLC, Arizona LLC, Nevada LLC, Idaho LLC and Wyoming LLC, or all US LLC states.

Sources

• Utah Division of Corporations and Commercial Code: Fee Schedule (Fiscal Year 2026)
• Utah Division of Corporations and Commercial Code: Business Entities
• Utah Division of Corporations and Commercial Code: Domestic Limited Liability Company
• Utah Division of Corporations and Commercial Code: Renewal Process
• Utah Business Registration
• Utah Code 48-3a-108: Name
• Utah Code 48-3a-201: Certificate of organization
• Utah Code 48-3a-212: Annual report for division
• Utah State Tax Commission: Remote Sellers
• IRS: Get an employer identification number
• IRS: Instructions for Form 5472
• FinCEN: Beneficial Ownership Information Reporting

Fees, deadlines and rules on this page were last checked on 27 September 2026.