Utah LLC Annual Report and Franchise Tax (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Utah LLCs must file an annual report with the Utah Division of Corporations and Commercial Code, due on the anniversary of formation, with a $15 fee. Additionally, Utah imposes a $75 annual minimum franchise tax, administered by the Utah State Tax Commission, due on the 15th day of the fourth month following the close of the tax year.

Quick Answer

Annual Report Agency: Utah Division of Corporations and Commercial Code
Annual Report Fee: $15 (2026)
Annual Report Due: Anniversary month of formation
Franchise Tax Agency: Utah State Tax Commission
Minimum Franchise Tax: $75 (2026)
Franchise Tax Due: 15th day of 4th month after tax year end

Utah LLC Annual Report Overview

All limited liability companies (LLCs) registered in Utah, both domestic and foreign, are required to file an annual report with the Utah Division of Corporations and Commercial Code. This filing ensures that the state has up-to-date information about your business entity, such as its principal office address, registered agent, and management structure. The annual report is distinct from the state's minimum franchise tax, which is administered by a separate agency.

The purpose of the annual report is primarily informational. It allows the state to maintain accurate records of active businesses and serves as a point of contact for official communications, including service of process. Failure to file the annual report can lead to penalties, including administrative dissolution or revocation of the LLC's authority to transact business in Utah. For a general understanding of this requirement, see the annual report overview.

Filing Agency and Method

The Utah LLC annual report is filed with the Utah Division of Corporations and Commercial Code, which is part of the Utah Department of Commerce. The Division strongly encourages and facilitates online filing through its OneStop Business Registration system. This online portal provides a streamlined process for updating your LLC's information and paying the associated fee.

While online filing is the preferred method, the Division also provides options for filing by mail. However, online filing typically offers faster processing times and immediate confirmation of submission. The system guides filers through the necessary fields, ensuring all required information is provided. For detailed instructions, the Division publishes annual report instructions on its website.

Due Date and Filing Fee

The Utah LLC annual report is due annually during the anniversary month of your LLC's formation or registration in Utah. For example, if your LLC was formed on June 15th, your annual report will be due by June 30th each year. The Division of Corporations and Commercial Code typically sends a reminder notice to the LLC's registered agent or principal office address approximately 60 days before the due date.

The filing fee for the Utah LLC annual report is $15. This fee is paid to the Utah Division of Corporations and Commercial Code at the time of filing. The fee schedule is publicly available on the Division's website. It is crucial to submit both the report and the fee by the deadline to avoid penalties.

Information Required for the Annual Report

When filing the Utah LLC annual report, you will need to provide or verify several key pieces of information about your limited liability company. This typically includes:

The exact legal name of the LLC.
The LLC's entity number assigned by the Division of Corporations.
The principal office address of the LLC.
The name and address of the registered agent. If there has been a change, you must update this information. See registered agent requirements for more.
The names and addresses of the LLC's managers or members, depending on whether it is manager-managed or member-managed.
A statement that the LLC is still actively engaged in business or intends to continue its existence.

It is important to ensure all information is accurate and current. Any discrepancies could lead to issues with state compliance or difficulties in receiving official correspondence. If you need to change your registered agent outside of the annual report filing, you can do so by filing a separate Statement of Change of Registered Agent with the Division.

Utah Minimum Franchise Tax

In addition to the annual report, Utah imposes an annual minimum franchise tax on all LLCs, regardless of their income or activity level. This tax is administered by the Utah State Tax Commission, not the Division of Corporations and Commercial Code. For 2026, the minimum franchise tax is $75. This tax is separate from any income tax obligations the LLC or its members may have.

The franchise tax is due on the 15th day of the fourth month following the close of the LLC's tax year. For LLCs operating on a calendar year, this means the tax is due by April 15th. The tax is reported on Form TC-20, Utah Corporation Franchise and Income Tax Return, even though LLCs are generally pass-through entities for federal income tax purposes. The Tax Commission provides detailed guidance in its Publication 10, Utah Business Tax Guide.

It is crucial to understand that the annual report fee ($15) and the minimum franchise tax ($75) are two distinct obligations, paid to two different state agencies. Both must be satisfied to maintain good standing in Utah.

Penalties for Non-Compliance and Administrative Dissolution

Failure to file the annual report or pay the associated fee by the due date will result in your LLC being placed in "delinquent" status by the Utah Division of Corporations and Commercial Code. If the delinquency is not remedied within a specified period (typically 60 days after the due date), the Division may proceed with administrative dissolution for domestic LLCs or revocation of authority for foreign LLCs. This action means the LLC loses its legal standing and protection in Utah.

Similarly, failure to pay the minimum franchise tax to the Utah State Tax Commission can lead to penalties and interest, and ultimately, the Tax Commission may notify the Division of Corporations and Commercial Code, which can also lead to administrative dissolution. Once administratively dissolved, an LLC cannot legally conduct business, enter into contracts, or defend itself in court. Its members may also lose the liability protection typically afforded by the LLC structure.

To regain good standing after administrative dissolution, an LLC must typically file all delinquent annual reports, pay all outstanding fees and penalties, and apply for reinstatement. This process can be more complex and costly than timely compliance. For a broader understanding of dissolution, see how to dissolve an LLC.

Reinstatement After Administrative Dissolution

If your Utah LLC has been administratively dissolved for failure to file annual reports or pay fees, it is possible to apply for reinstatement. The process typically involves:

Filing all past due annual reports.
Paying all accumulated annual report fees, including any late fees.
Submitting a Reinstatement Application to the Utah Division of Corporations and Commercial Code.
Ensuring all franchise tax obligations with the Utah State Tax Commission are current.

The Division's website provides specific instructions and forms for reinstatement. It is advisable to address any dissolution promptly to avoid further complications and to restore the LLC's legal protections and ability to conduct business in Utah. Reinstatement may also require obtaining a tax clearance from the Utah State Tax Commission, confirming that all state tax liabilities have been satisfied.

Frequently Asked Questions

What is the Utah LLC annual report?

The Utah LLC annual report is a mandatory filing with the Utah Division of Corporations and Commercial Code to keep your LLC's registration current. It updates basic information like your registered agent and principal address. The filing fee is $15.

When is the Utah LLC annual report due?

The annual report is due on the anniversary month of your LLC's formation. For example, if your LLC was formed in June, the report is due by June 30th each year. The Division sends a reminder notice.

How much is the Utah annual report fee?

The filing fee for the Utah LLC annual report is $15. This fee is paid to the Utah Division of Corporations and Commercial Code when you submit the report online.

What is the Utah minimum franchise tax?

Utah imposes an annual minimum franchise tax of $75 on all LLCs, regardless of income. This tax is administered by the Utah State Tax Commission and is due on the 15th day of the fourth month following the close of the tax year (April 15 for calendar-year filers).

What happens if I miss the Utah annual report deadline?

If you fail to file your annual report and pay the fee by the due date, your LLC will be placed in 'delinquent' status. If not remedied, the Division of Corporations and Commercial Code may administratively dissolve your LLC, causing it to lose its legal standing.

Can I file my Utah annual report online?

Yes, the Utah Division of Corporations and Commercial Code strongly encourages online filing for annual reports through its OneStop Business Registration system. This is the most efficient way to submit your report and pay the fee.

Sources

Utah Division of Corporations and Commercial Code - Limited Liability Company (LLC) Information.
Utah Division of Corporations and Commercial Code - Annual Report Instructions.
Utah Division of Corporations and Commercial Code - Fee Schedule ($15 annual report fee).
Utah Division of Corporations and Commercial Code - OneStop Business Registration System.
Utah Division of Corporations and Commercial Code - Reinstatement Information.
Utah Division of Corporations and Commercial Code - Statement of Change of Registered Agent.
Utah State Tax Commission - Corporate Franchise and Income Tax ($75 minimum franchise tax).
Utah State Tax Commission - Publication 10, Utah Business Tax Guide (PDF).
Utah State Tax Commission - Form TC-20, Utah Corporation Franchise and Income Tax Return (PDF).
Utah Code Title 48, Chapter 3a, Section 203 - Registered Agent and Registered Office.
Utah Code Title 48, Chapter 3a, Section 209 - Annual Report for Domestic LLCs.
Utah Code Title 16, Chapter 6a, Section 101 - Administrative Dissolution (general provisions for entities).
IRS - Limited Liability Company (LLC) (federal tax treatment).
IRS - Get an Employer Identification Number (EIN).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Utah Division of Corporations and Commercial Code and the Utah State Tax Commission before acting.