In Utah an LLC and a business corporation cost the same to form ($59) and the same to keep ($18 a year), so the choice turns on taxes, ownership and investors. A corporation owes at least the $100 minimum corporate franchise or income tax each year at a 4.45 percent rate (Utah Code § 59-7-104), while an LLC taxed as a pass-through does not. Corporations issue shares, which venture investors expect.
Source: Utah Division of Corporations fee schedule, fiscal year 2026Source: Utah Code § 59-7-104Source: Utah Code § 16-20-108Source: Utah Code § 16-10a-1601Utah 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.
State fees
$59 to form either; $18 a year to renew either.
Source: Utah Division of Corporations fee schedule, fiscal year 2026Corporate tax
Corporations pay 4.45 percent of Utah taxable income with a $100 minimum, effective for taxable years beginning on or after January 1, 2026.
Source: Utah Code § 59-7-104Ownership
An LLC has members under an operating agreement; a corporation has shareholders, directors and officers under bylaws.
Source: Utah Code § 16-20-108Records
Corporations keep minutes, a shareholder record and other records listed in § 16-10a-1601.
Source: Utah Code § 16-10a-1601S corporation
Both can elect S status with IRS Form 2553, so self-employment tax savings are available to either.
Source: Internal Revenue Service (IRS)What to have ready
- List who will own the company and how
- Ask whether outside investors will want shares
- Estimate Utah taxable profit and the $100 minimum
- Decide if an S election makes sense
- Compare record keeping you can keep up with
- Pick the entity and file for $59
Utah LLC vs Corporation: Same $59 Fee, Different Taxes and Paperwork
Utah LLC vs Corporation: Same $59 Fee, Different Taxes and Paperwork
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).
Start this filing0 / 6 complete
A rare state where fees do not decide
In many states an LLC costs more each year than a corporation, or the reverse. Utah charges $59 to form and $18 to renew either one. That puts the focus on tax treatment and who will own the company.
Source: Utah Division of Corporations fee schedule, fiscal year 2026
The $100 minimum
A C corporation pays Utah's corporate franchise or income tax at 4.45 percent, with a $100 minimum each year. An LLC taxed as a partnership or disregarded entity does not owe that tax; income flows to the owners' Utah individual returns.
Source: Utah Code § 59-7-104
Investors and shares
Funds and angel groups along the Wasatch Front typically invest through preferred shares. If you expect a priced round, a corporation is easier. If the company will stay closely held, an LLC's flexible operating agreement usually fits better.
Source: Utah Code § 16-20-108
Paperwork after filing
Corporations adopt bylaws, elect directors, appoint officers and keep minutes and a shareholder record. LLCs run under an operating agreement that every member is deemed to accept on joining (section 16-20-108).
Source: Utah Code § 16-10a-1601
Utah law and Division of Corporations rules behind this.
| Topic | Utah rule | Where it comes from |
|---|---|---|
| State fees | $59 to form either; $18 a year to renew either. | Source: Utah Division of Corporations fee schedule, fiscal year 2026 |
| Corporate tax | Corporations pay 4.45 percent of Utah taxable income with a $100 minimum, effective for taxable years beginning on or after January 1, 2026. | Source: Utah Code § 59-7-104 |
| Ownership | An LLC has members under an operating agreement; a corporation has shareholders, directors and officers under bylaws. | Source: Utah Code § 16-20-108 |
| Records | Corporations keep minutes, a shareholder record and other records listed in § 16-10a-1601. | Source: Utah Code § 16-10a-1601 |
| S corporation | Both can elect S status with IRS Form 2553, so self-employment tax savings are available to either. | Source: Internal Revenue Service (IRS) |
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
State filing fees are identical. A C corporation adds the $100 minimum corporate tax; an LLC taxed as a partnership does not.
Source: Utah Code § 59-7-104Yes. Utah allows conversions between entity types, with a filing fee on the Division's schedule.
Source: Utah Division of Corporations fee schedule, fiscal year 2026Not always, but most venture funds prefer a corporation. Many Utah startups form there or in Delaware for that reason.
Source: Utah Division of Corporations and Commercial CodeYes. 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