Utah Limited Liability Company (LLC)

A fiscally transparent domestic company or potentially tax free offshore jurisdiction - Utah is one of the most favourable States in which to register either a domestic or non-resident limited liability company (LLC) with very favourable LLC legislation and an efficient Division of Corporations.


Utah - A Mid-Western State world famous as the home of the Mormon Church and its salt lakes and its general scenic beauty, it has a population of approximately 2,800,000, the capital is Salt Lake City and is about the size of the United Kingdom. Traditionally agricultural but is now very much a high end service and technological hub with one of the lowest crime rates in the United States as is the case with other Mid-Western States.

The United States of America - The World's predominant nation in economic and military terms with a strong tradition of democracy and social inclusion although certain economic groups, primarily African Americans and Hispanics, have significantly lower standards of living and educational attainment. On a GNP per capita basis it is one of the World's ten most wealthy nations. Unemployment is under control despite the economic downturn. Geographical area: 3,618,770 sq. miles or approximately 36 times the size of the United Kingdom. Population: 313,900,000 (July 2012).

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Utah is bordered by Idaho in the north, Wyoming in the north and east; by Colorado in the east and by New Mexico to the southeast.

About US Non-Resident Limited Liability Companies

Non-resident LLC's are fiscally transparent and based upon 'partnership' law but nevertheless separate legal entities, so the tax base literally depends on where the 'members' (partners) and/or manager(s) are fiscally based. Therefore, for those who want a tax free/holding company then a US NR LLC administrated and/or managed from a tax free base will achieve this aim and at a cost generally no higher than using a traditional IBC style Tax Haven Company. Alternatively, for those seeking a prestigious company for active 'trading' but not wanting the stigma that may attach to certain well know low tax jurisdictions such as Cyprus or Gibraltar (12.5% and 10% respective corporate tax rates), a US NR LLC can register as a 'branch' in such locations fully benefiting from both the local corporate taxes and (generally) tax treaties but WITHOUT being an actual Cypriot or Gibraltar company. Further, NR LLC's also have the benefit of being governed by Colorado state law which is considered by many corporate lawyers to very business friendly.

About US Resident Limited Liability Companies

The SCF Accountancy & Law can also offer fiscally transparent domestic managed and non-managed LLC companies, which have as their unique benefit the ability to be owned (unlike US sub-chapter 'S' corporations) by non US citizens or Green Cardholders. In short, such a structure allows for non-US fiscal residents to avoid US double taxation on their profits (i.e. at both an individual and corporate level) and hence ensures maximum profitability whilst operating in the United States. In the case of Utah, the local corporate tax rate is a flat rate tax of only 5% per annum plus federal taxes, which makes it one of the most attractive States in which to set-up domestic company.

Domestic Corporate Tax

The domestic corporate state tax is 5% plus federal corporate taxes which vary between15% to 35% depending on turnover.

Personal Tax

Utah's individual (personal) income tax rate is also a flat 5% plus federal individual taxes which vary from a graduated 10% to 35% depending on income level.

Administration & Accountancy Services

Managed & Non-Manged Companies

The SCF Accountancy & Law can provide Utah companies either in a non-managed or managed format depending on client needs and requirements.

Fully Managed & Branch Registrations

Where required SCF Accountancy & Law can provide fully managed services and even branch registration in another jurisdiction where tax treaty protection is required. For further details please consult with a SCF sales consultant

Set-up & Annual Maintenance Fees

Please request the separate Utah Quotation Leaflet

The Ownership of Utah Llc Companies

'Overhead' Discretionary Trusts or Private Interest Foundations

For tax planning reasons, normally pertaining to anti-avoidance provisions in a beneficial owners 'home' country or place of fiscal residence, and/or because of a need to 'ring fence' assets many clients owning a Utah company (especially in non-resident format) select to have it owned not be themselves but by an overhead discretionary trust or a Jersey Private Interest Foundation, Seychelles Private Interest Foundation or a Liechtenstein Private Interest Foundation (locally known as a Stiftung).

For more information on discretionary trusts and/or private interest foundations please refer to the trust and private interest foundation sections.