Utah guide
Utah business taxes
Which Utah taxes apply to your entity, what the franchise tax actually costs, and when each filing is due.
- 4.45%
- Utah corporate franchise/income tax rate (taxable years beginning on or after January 1, 2026)
- $100
- minimum franchise tax, owed even with zero activity
- $0
- Utah entity-level income tax on a default-classified LLC
We’re a registered agent, not a tax advisor. This page summarizes Utah law with citations so you can verify everything - but decisions about elections, deductions, and filings belong with your CPA.
On this page
How Utah taxes each entity type
LLC (default classification).
Utah imposes no entity-level income tax. A single-member LLC reports on the owner’s return; a multi-member LLC files Utah’s informational partnership return (TC-65) and income passes through to the members (Utah State Tax Commission, TC-65 instructions). Members pay Utah individual income tax on their share.
LLC electing corporate treatment.
An LLC that elects federal C-corporation status is taxed under Utah’s corporate franchise tax like any corporation - 4.45% with the $100 minimum (Utah Code Title 59, Chapter 7).
C corporation.
Pays the franchise tax: 4.45% of Utah taxable income, $100 minimum (Utah Code § 59-7-104). Every corporation incorporated in Utah, qualified in Utah, or doing business in Utah files the TC-20 - and the $100 minimum applies “regardless of whether or not the corporation exercises its right to do business” (Utah State Tax Commission).
S corporation.
Files Utah’s TC-20S; income passes through to shareholders. The $100 minimum tax does not apply to S corporations (Utah State Tax Commission, TC-20 instructions).
The corporate franchise tax, in brief
Utah’s franchise tax is a privilege tax - the price of exercising a corporate franchise in the state (Utah Code § 59-7-104). The rate is 4.45% for taxable years beginning on or after January 1, 2026, lowered from 4.5% by S.B. 60 (2026 General Session). Returns are due the later of the 15th day of the fourth month after year-end or the federal due date, with an automatic six-month filing (not payment) extension (Utah Code § 59-7-505). Corporations expecting $3,000+ in liability make quarterly estimated payments (Utah Code § 59-7-504); minimum-tax-only corporations may simply prepay the $100 by the 15th day of their 12th month.
Sales tax and employer registration
Selling taxable goods or services in Utah requires a sales tax license from the Utah State Tax Commission, and hiring employees requires employer withholding registration - both handled through the Tax Commission (tax.utah.gov) and Utah’s OneStop business registration. Rates vary by locality; verify your combined rate with the Commission.
Filing calendar
| Obligation | Who | When |
|---|---|---|
| TC-20 franchise tax return | C corporations | 15th day of 4th month after year-end (or federal due date if later) |
| TC-20S | S corporations | Same schedule |
| TC-65 informational return | Multi-member LLCs / partnerships | Same schedule |
| Estimated payments | Corps with $3,000+ liability | Quarterly (Utah Code § 59-7-504) |
| Division annual renewal ($18) | All registered entities | LLC: anniversary month. Corp: per Division notice (Utah Code § 16-10a-1607) |
TC-20 franchise tax return
C corporations
15th day of 4th month after year-end (or federal due date if later)
TC-20S
S corporations
Same schedule
TC-65 informational return
Multi-member LLCs / partnerships
Same schedule
Estimated payments
Corps with $3,000+ liability
Quarterly (Utah Code § 59-7-504)
Division annual renewal ($18)
All registered entities
LLC: anniversary month. Corp: per Division notice (Utah Code § 16-10a-1607)
Sources
Official citations for everything on this page.
- 1Utah Code § 59-7-104 (franchise tax rate and $100 minimum); § 59-7-201 (income tax on non-qualified corporations); §§ 59-7-504, -505 (estimated payments; due dates), le.utah.gov.
- 2S.B. 60, 2026 General Session (rate reduction to 4.45%), le.utah.gov.
- 3Utah State Tax Commission, Corporate Income Tax (C corporations), tax.utah.gov/business/corporate-income-tax/c-corp-tax/.
- 4Utah State Tax Commission, TC-20 and TC-65 instructions, tax.utah.gov.
- 5Utah Code § 16-10a-1607; § 48-3a-212 (Division annual reports), le.utah.gov.
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