Utah corporations pay a corporate franchise or income tax of 4.45 percent of Utah taxable income, and never less than $100 a year, for taxable years beginning on or after January 1, 2026 (Utah Code § 59-7-104). The tax is filed with the State Tax Commission, separately from the $18 annual renewal at the Division of Corporations.
Source: Utah Code § 59-7-104Source: Utah State Tax CommissionSource: Utah Division of Corporations fee schedule, fiscal year 2026Utah Code Title 16 (recodified effective October 1, 2026) and the Division of Corporations fiscal year 2026 fee schedule reviewed November 12, 2026. Confirm current fees with the Utah Division of Corporations before filing.
Heads up: we are an independent company that prepares and submits Utah filings for owners. We are not the Utah Department of Commerce or its Division of Corporations and Commercial Code, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Utah Division of Corporations
- We track your Utah annual renewal
- Cited to Utah Code Title 16
- Talk to a filer: (386) 465-3937
The forks in the road.
Rate
4.45 percent of Utah taxable income.
Source: Utah Code § 59-7-104Minimum
$100 per year, even with no income.
Source: Utah Code § 59-7-104Who pays
Corporations, and LLCs that elect to be taxed as C corporations.
Source: Utah State Tax CommissionSeparate from renewal
The $18 annual renewal goes to the Division; the tax return goes to the Tax Commission.
Source: Utah Division of Corporations fee schedule, fiscal year 2026Reinstatement link
A dissolved company must show its Tax Commission accounts are paid or on a payment plan to reinstate.
Source: Utah Code § 16-1a-604What to have ready
- Confirm how the company is taxed federally
- Calendar the Utah return due date with your accountant
- Budget at least $100 per year for a C corporation
- Keep Tax Commission accounts current
- File the $18 renewal separately
- Revisit an S election if profits pass to owners
Utah Corporate Franchise Tax: 4.45 Percent and the $100 Minimum
Utah Corporate Franchise Tax: 4.45 Percent and the $100 Minimum
Utah LLC and corporation cost calculator
Division of Corporations fee (at cost)
$59.00
Our service fee
$149.00
Agent and kit
$199.00
First-year total
$407.00
Every year after, the Division charges $18.00 for the annual renewal, due the last day of your anniversary month (Utah Code § 16-1a-212).
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How the tax is calculated
Utah taxable income is federal taxable income with Utah adjustments, apportioned for multistate companies. Multiply by 4.45 percent. If the result is under $100, the corporation pays $100.
Source: Utah Code § 59-7-104
Two agencies, two calendars
The Division of Corporations collects the $18 annual renewal in your anniversary month. The State Tax Commission collects the corporate tax on its own return schedule. Missing either causes problems: the renewal for your standing, the tax for reinstatement later.
Source: Utah Code § 59-7-104
LLCs that elect corporate tax
An LLC that files IRS Form 8832 to be taxed as a C corporation is treated like a corporation for Utah tax. The LLC still renews with the Division for $18.
Source: Utah State Tax Commission
Budgeting example
A new corporation with no profit in year one pays $59 to form, $100 minimum tax, and $18 at its first renewal the following year. With our Starter package and agent, year one is about $407 in filing and agent costs plus the $100 tax.
Source: Utah Division of Corporations fee schedule, fiscal year 2026
Utah law and Division of Corporations rules behind this.
| Topic | Utah rule | Where it comes from |
|---|---|---|
| Rate | 4.45 percent of Utah taxable income. | Source: Utah Code § 59-7-104 |
| Minimum | $100 per year, even with no income. | Source: Utah Code § 59-7-104 |
| Who pays | Corporations, and LLCs that elect to be taxed as C corporations. | Source: Utah State Tax Commission |
| Separate from renewal | The $18 annual renewal goes to the Division; the tax return goes to the Tax Commission. | Source: Utah Division of Corporations fee schedule, fiscal year 2026 |
| Reinstatement link | A dissolved company must show its Tax Commission accounts are paid or on a payment plan to reinstate. | Source: Utah Code § 16-1a-604 |
Related Utah reading.
Heads up: we are an independent company that prepares and submits Utah filings for owners. We are not the Utah Department of Commerce or its Division of Corporations and Commercial Code, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Utah owners ask us
Ask your tax preparer. S corporations generally pass income through, but Utah has specific rules for them; check with the Tax Commission.
Source: Utah State Tax CommissionNo. They are different filings with different agencies.
Source: Utah Division of Corporations fee schedule, fiscal year 2026The rate in § 59-7-104 is 4.45 percent for taxable years beginning on or after January 1, 2026.
Source: Utah Code § 59-7-104Yes. Corp USA prepares and submits your Utah filing with the Division of Corporations for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Source: Utah Division of Corporations fee schedule, fiscal year 2026