State guide · Utah
Starting a Medical Practice in Utah
What physicians need to know about Utah's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or LLC
LLC permitted
Yes
CPOM enforcement
Limited
Top income tax
Verify — flat 4.55% (2024)
Min. franchise tax
Verify — Utah corporate minimum tax $100
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Utah physicians may form a Professional Corporation under Utah Code Title 16 Chapter 11 or an LLC under Title 48 Chapter 3a. Utah's LLC statute permits professional services with appropriate licensure.
Filing is with the Utah Division of Corporations and Commercial Code.
- •Form a Professional Corporation or LLC
- •Owners practicing medicine must be licensed Utah physicians
- •File Articles of Incorporation or Certificate of Organization with the Division of Corporations
- •File Annual Report with the Division of Corporations
Corporate Practice of Medicine
Utah has a limited Corporate Practice of Medicine doctrine. Lay ownership of practices is permitted in many circumstances. Fee-splitting is prohibited.
Tax Considerations
Utah has a flat personal income tax of approximately 4.55% (Verify — recent cuts). No franchise tax beyond corporate minimum.
- •Flat personal income tax: Verify — approximately 4.55%
- •Utah corporate minimum tax: Verify — $100
- •4.85% statewide sales tax (plus local)
Utah Division of Professional Licensing
Utah does not require entity registration with the Division of Professional Licensing for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Utah medical license
Employment Law Considerations
Utah is generally employer-friendly. At-will employment, no state-mandated paid sick leave. Non-competes restricted to maximum 1 year under Utah Code §34-51-201.
- •At-will employment
- •No state-mandated paid sick leave
- •Non-competes limited to 1 year (Utah Code §34-51-201)
- •UT minimum wage at federal $7.25/hour
Official resources
Bookmark these official agency portals for Utah entity formation, tax registration, and medical board information.
Looking for Utah licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Utah.
View Utah licensing guide →Get the complete practice startup guide
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