Utah: corporate income tax, a franchise (privilege) tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4.5% flat
Franchise or privilege
Yes
Utah imposes its corporate tax as a franchise tax: Form TC-20 is the 'Utah Corporation Franchise or Income Tax Return', and every corporation that files TC-20 must pay a minimum tax (privilege tax) of $100 regardless of whether it exercises its right to do business.
Entity annual report
Yes
annual · The renewal (annual report) is due one year from the date of registration and annually thereafter; the renewal period opens 60 days before the anniversary date, when a renewal notice is sent to the registered agent.
Return due date
Published rule
A return must be filed on or before the 15th day of the fourth month following the close of the tax year, or the due date of the federal return, whichever is later. If the due date falls on a Saturday, Sunday or legal holiday, it becomes the next business day.
Extension
Not verified
Not verifiedZero activity / minimum tax
100
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
A return must be filed on or before the 15th day of the fourth month following the close of the tax year, or the due date of the federal return, whichever is later. If the due date falls on a Saturday, Sunday or legal holiday, it becomes the next business day.
Same rule applies to fiscal-year filers: 15th day of the 4th month after the fiscal year end, or the federal due date if later. The Utah tax year must match the federal tax year; a change of tax year…
- Entity report
Entity report
annualThe renewal (annual report) is due one year from the date of registration and annually thereafter; the renewal period opens 60 days before the anniversary date, when a renewal notice is sent to the registered agent.
Email me the Utah guide
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Frequently asked questions
Does Utah impose a corporate income tax?
Yes. 4.5% flat Form: TC-20, Utah Corporation Franchise or Income Tax Return.
Does Utah charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the Utah corporate return due?
A return must be filed on or before the 15th day of the fourth month following the close of the tax year, or the due date of the federal return, whichever is later. If the due date falls on a Saturday, Sunday or legal holiday, it becomes the next business day.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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Chosen because their corporate filing profile matches this one.
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