Utah Corporation Annual Report
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Filing for an LLC instead? See the Utah LLC annual report.

What Utah requires
Annual Report / Business Renewal
| Frequency | every year |
| Due | Annually, by the end of the entity's registration anniversary month (Annual Report / Business Renewal filed with the Division of Corporations). The $18 renewal/annual report fee includes a $5 State of Utah single-sign-on portal surcharge. |
| Fee | $18 |
| Form | Annual Report / Business Renewal (Utah Division of Corporations & Commercial Code); no numeric form code. |
Utah is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.
What the filings cost over five years
State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.
| Period | State filing charges |
|---|---|
| Incorporation | $59 |
| Each year after (report, annualized) | $18 |
| Five-year equivalent (annualized) | $149 |
That ranks Utah 9th cheapest of 49 states on five-year corporate filing charges.
Utah corporation vs Utah LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $59 | $59 |
| Report cadence | Every year | Every year |
| Report fee | $18 | $18 |
| Entity-level tax on the LLC side | N/A | Corporate Minimum Tax (only LLCs that elect corporate treatment) |
Both entities cost $59 to file in Utah, so the filing fee is not a reason to pick one over the other.
Full Utah LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes a Utah corporation pays
Corporate income tax
| Applies | Yes |
| Rate | 4.5% for tax years beginning on or after Jan 1, 2025 (lowered from 4.55% by a 2025 Utah law; 4.55% applied for tax year 2024). Utah levies both a corporate franchise tax (on corporations doing business in Utah) and a corporate income tax (on corporations with Utah-source income not qualified to do business), both at the same 4.5% rate. |
| Minimum tax | $100 |
Franchise or gross-receipts tax
Utah's corporate tax is a franchise/income tax at 4.5% (2025). Every C corporation that files Form TC-20 must pay a minimum tax (privilege tax) of $100 regardless of whether it is profitable or exercised its charter. The $100 minimum tax does NOT apply to S corporations (which file TC-20S). Confirmed in the official TC-20 instructions.
The $100 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office, but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Utah levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: TC-20 (Utah Corporation Franchise and Income Tax Return)
Frequently Asked Questions
Where these numbers come from
This page covers the recurring report a for-profit corporation files with Utah. Every figure was checked against Utah's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://tax.utah.gov/forms/current/tc-20inst.pdf
- https://tax.utah.gov/corporations
- https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf
- https://le.utah.gov/xcode/Title16/Chapter10A/16-10a-S122.html
- Utah statute: 2025 HB 106 (corporate income tax rate)
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
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Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.