Utah Income Tax Rates, Tables, and Calculator for 2026
Utah has one flat income tax rate of 4.45% for 2026. Compare UT state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Utah ranks among states.
Utah has one individual income tax bracket with a statutory flat rate of 4.45% for 2026. The same flat rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Utah Form TC-40 tax returns are generally due April 15, 2027.
Utah has used a single income tax rate since 2008, when the rate was 5%. Recent reductions lowered it to 4.55% for 2024 and 4.5% for 2025. Senate Bill 60, signed March 23, 2026, reduced the rate to 4.45% for the full 2026 tax year. Utah also provides a taxpayer tax credit based on federal deductions and qualifying dependents. This credit reduces tax owed, but the amount available decreases as income rises. Use the calculator and comparison tables below to see how income and filing status affect Utah taxes, then follow the step-by-step examples.
Tax Calculator
Utah Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Utah income tax for 2026. Results open in our All 50 States income tax calculator with Utah highlighted. The examples below provide a starting point, showing Utah income tax for a Single filer earning $50,000 to $150,000 annually. The statutory marginal rate remains at 4.45%, while the effective rate rises as the taxpayer tax credit phases out.
How Much Will You Pay in Utah?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,672 | 4.45% | 3.34% | 34 |
| $75,000 | $3,110 | 4.45% | 4.15% | 37 |
| $100,000 | $4,450 | 4.45% | 4.45% | 38 |
| $125,000 | $5,563 | 4.45% | 4.45% | 33 |
| $150,000 | $6,675 | 4.45% | 4.45% | 30 |
2026 Utah State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. All wages are treated as Utah taxable income, with the taxpayer tax credit included and no other adjustments or credits. The federal standard deduction helps calculate this credit rather than reducing Utah taxable income. Federal, payroll, and local taxes are excluded.
These estimates use the 2026 federal standard deduction of $16,100 and retain Utah's 2025 credit phaseout threshold of $18,213 pending final 2026 instructions. The table's marginal rate is the statutory 4.45% rate. While the credit phases out, each additional dollar of income also reduces the credit by 1.3 cents, increasing the tax on that dollar to 5.75 cents before rounding.
2026 Utah State Rank: Utah falls in the moderate to high income tax range nationally across these examples, with rankings from 30th to 38th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $4,450 in Utah state income tax for 2026. The taxpayer tax credit has fully phased out under these assumptions, so the marginal and effective tax rates are both 4.45%.
Tax Rates
Utah Income Tax Rates
Utah is a flat tax state with one statutory individual income tax rate of 4.45% for 2026. The same rate applies to Utah taxable income regardless of income level or filing status. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Utah's state income tax rate history from 2008 to 2026, grouping years when the rate remained unchanged.
Utah State Income Tax Rate History, 2008-2026
| Tax Year | Tax Rate |
|---|---|
| 2026 | 4.45% |
| 2025 | 4.50% |
| 2024 | 4.55% |
| 2023 | 4.65% |
| 2022 | 4.85% |
| 2018-2021 | 4.95% |
| 2008-2017 | 5.00% |
Utah's flat tax rate remained at 5% from 2008 through 2017, then fell to 4.95% in 2018. Annual reductions followed from 2022 through 2026. The latest reduction, enacted in Senate Bill 60, lowered the rate from 4.50% to 4.45% for tax years beginning on or after January 1, 2026. This flat-rate structure has no income bracket thresholds to adjust annually for inflation.
Compare States
Compare Utah to Other States
The next table compares Utah with Arizona, Colorado, Idaho, Nevada, New Mexico, Wyoming, and California at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Utah. The marginal rate identifies the statutory tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Utah vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Nevada | 1 | $0 | −$3,110 | 0% | 0.00% |
| Wyoming | 1 | $0 | −$3,110 | 0% | 0.00% |
| Arizona | 11 | $1,481 | −$1,628 | 2.5% | 1.98% |
| New Mexico | 20 | $2,359 | −$750 | 4.7% | 3.15% |
| Colorado | 27 | $2,592 | −$518 | 4.4% | 3.46% |
| California | 30 | $2,665 | −$444 | 8% | 3.55% |
| Idaho | 32 | $2,867 | −$243 | 5.3% | 3.82% |
| Utah | 37 | $3,110 | $0 | 4.45% | 4.15% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Utah. Differences are calculated before rounding to whole dollars. Utah's taxpayer tax credit is included, using the retained 2025 phaseout threshold described above. Nevada and Wyoming do not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs and estimated 2026 amounts.
Key takeaway: Under these assumptions, Utah has the highest state income tax among the eight states shown at $75,000 of Single income. Its estimated $3,110 tax is about $243 more than Idaho, $444 more than California, and $518 more than Colorado. California's higher marginal rate does not produce a higher total tax at this income because lower brackets, a deduction, and an exemption credit reduce its effective rate. Utah's neighbors Nevada and Wyoming do not tax wages.
Examples
Utah Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Utah residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Utah starts with federal adjusted gross income. The federal standard deduction does not reduce Utah taxable income, but it is used to calculate the taxpayer tax credit. These examples assume no other deductions, Utah additions or subtractions, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Utah Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Taxable Income | $75,000 | $150,000 |
| Tax Before Credits | $3,338 | $6,675 |
| Taxpayer Tax Credit | $228 | $456 |
| State Income Tax | $3,110 | $6,219 |
| Effective Tax Rate | 4.15% | 4.15% |
| Marginal Tax Rate | 4.45% | 4.45% |
The taxpayer tax credit begins at 6% of the federal standard deduction in these examples. The 2026 deductions of $16,100 for Single and $32,200 for Married Filing Jointly produce initial credits of $966 and $1,932. The credit is then reduced by 1.3% of Utah taxable income above the applicable phaseout threshold. Our calculator currently uses the 2025 thresholds of $18,213 for Single and $36,426 for Married Filing Jointly. These are prior-year amounts used for estimating 2026 tax, not confirmed final 2026 thresholds. Updated inflation-adjusted thresholds may change the estimates when the Tax Commission publishes its 2026 guidance.
Looking at the table above, we can see that the same 4.45% tax rate applies to both Single and Married Filing Jointly statuses. Taxable income equals household wages because the federal standard deduction supplies a credit instead of reducing the income taxed by Utah. The joint federal deduction and credit phaseout threshold both double along with household income. The resulting credit and state income tax also double before display rounding, leaving both examples with the same 4.15% effective tax rate.
Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000, so this simplified comparison shows no Utah marriage penalty. The apparent $1 difference when comparing the rounded table amounts comes from rounding each displayed result independently. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, Utah taxable income is $75,000 under these assumptions. The calculation applies the 4.45% rate first, then subtracts the taxpayer tax credit. The credit uses the $16,100 federal standard deduction for 2026 and the $18,213 phaseout threshold from Utah's 2025 instructions.
- Utah income tax before credits: Multiply taxable income by the flat tax rate of 4.45%. $75,000 × 0.0445 = $3,337.50
- Initial taxpayer tax credit: Multiply the federal standard deduction by 6%. $16,100 × 0.06 = $966
- Credit phaseout: Subtract the $18,213 phaseout threshold from $75,000 of Utah taxable income. Multiply the $56,787 excess by 1.3%. $56,787 × 0.013 = $738.231 The reduction rounds to $738 under Utah's whole-dollar return instructions.
- Remaining taxpayer tax credit: Subtract the rounded phaseout from the initial credit. $966 − $738 = $228
- Estimated Utah income tax: Subtract the remaining credit from tax before credits. $3,337.50 − $228 = $3,109.50
Utah effective tax rate: $3,109.50 divided by $75,000 of household income equals 4.15%, rounded. The estimated state income tax rounds to $3,110 in the comparison table.
Utah marginal tax rate: 4.45%, the statutory rate applied to each additional dollar of Utah taxable income before credits. While the taxpayer tax credit is phasing out, each additional dollar also reduces the credit by 1.3 cents. Together, those effects produce a 5.75% tax increase on additional income before whole-dollar rounding. Under these assumptions, the credit is fully phased out at about $92,500 of earnings. Tax then equals 4.45% of total earnings, and each additional dollar is also taxed at 4.45%. The effective and marginal tax rates will then both approximate the 4.45% statutory rate.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. Utah taxable income is also $150,000. The credit uses the $32,200 joint federal standard deduction for 2026 and the $36,426 joint phaseout threshold from Utah's 2025 instructions.
- Utah income tax before credits: Multiply taxable income by the same flat tax rate of 4.45%. $150,000 × 0.0445 = $6,675
- Initial taxpayer tax credit: Multiply the joint federal standard deduction by 6%. $32,200 × 0.06 = $1,932
- Credit phaseout: Subtract the $36,426 joint phaseout threshold from $150,000 of Utah taxable income. Multiply the $113,574 excess by 1.3%. $113,574 × 0.013 = $1,476.462 The reduction rounds to $1,476.
- Remaining taxpayer tax credit: Subtract the rounded phaseout from the initial credit. $1,932 − $1,476 = $456
- Estimated Utah income tax: Subtract the remaining credit from tax before credits. $6,675 − $456 = $6,219
Utah effective tax rate: $6,219 divided by $150,000 of household income equals 4.15%, rounded. The estimated state income tax is $6,219 in the comparison table.
Utah marginal tax rate: 4.45%, the same statutory rate used for Single. The taxpayer tax credit phaseout also increases the tax on additional income in this example, producing the same 5.75% combined effect before rounding. Under these assumptions, the credit is fully phased out at about $185,000 of combined household earnings. The effective and marginal tax rates will then both approximate the 4.45% statutory rate.
Takeaway
Utah Income Tax Takeaways
The federal deduction becomes a state credit input: Utah applies its 4.45% rate to the full $75,000 or $150,000 of taxable wages in these examples. The federal standard deduction helps calculate a credit that reduces tax owed, rather than reducing Utah taxable income. After the phaseout, the remaining credit is $228 for Single and $456 for Married Filing Jointly.
Equal income per person produces the same effective rate: The joint tax of $6,219 equals the combined tax of two single filers who each owe $3,109.50 on $75,000 of wages. Both households have a 4.15% effective state income tax rate and no marriage penalty under these assumptions.
The taxpayer credit ends at higher incomes: Under our Single example's assumptions, the taxpayer tax credit reaches $0 at about $92,500 of annual income. Above that level, every dollar of income in this wage-only example is taxed at the 4.45% statutory marginal rate. The effective tax rate then equals the marginal rate because no credit remains to reduce the tax.
Utah has higher tax than the selected western states: At $75,000 of Single income, Utah's estimated $3,110 tax ranks 37th nationally, in the high range. It is the highest among the eight states compared, about $243 more than Idaho, $444 more than California, and $518 more than Colorado. Its neighbors Nevada and Wyoming do not tax wages.
FAQ
Frequently Asked Questions
Is Utah a flat tax state?
Yes. Utah has a flat individual income tax rate of 4.45% for 2026. The same statutory rate applies to Utah taxable income regardless of filing status. Tax credits can reduce the amount owed, and income-based credit limits can affect the tax on additional income.
When did Utah switch to a flat income tax?
Utah began using a single 5% individual income tax rate in 2008. That rate remained in place through 2017. Later reductions brought it to 4.55% for 2024, 4.5% for 2025, and 4.45% for 2026.
What is the Utah income tax rate for 2026?
The Utah individual income tax rate is 4.45% for the 2026 tax year, down from 4.5% in 2025. Senate Bill 60, signed March 23, 2026, enacted the reduction. The lower rate applies to the full 2026 tax year, even though the law was signed after the year began.
How much is Utah income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $3,110 in Utah income tax for 2026, with a 4.15% effective tax rate. The calculation applies the 4.45% rate to all $75,000, then subtracts a $228 taxpayer tax credit. This assumes full-year residency, no dependents, and no other adjustments or credits. The credit uses the 2026 federal standard deduction and Utah's retained 2025 phaseout threshold.
How much is Utah income tax on $100,000?
A Single filer earning $100,000 in wages owes an estimated $4,450 in Utah income tax for 2026. The taxpayer tax credit has fully phased out under the same assumptions, so the effective and statutory marginal tax rates are both 4.45%. This assumes full-year residency, no dependents, and no other adjustments or credits.
What is the Utah marginal tax rate?
The Utah statutory marginal income tax rate is 4.45% for 2026. Each additional dollar of Utah taxable income is taxed at that rate before credits. While the taxpayer tax credit is phasing out, an additional dollar of income also reduces that credit by 1.3 cents. The combined effect is a 5.75% increase in tax on additional income before rounding, until the credit is exhausted. Both Single and Married Filing Jointly use the same rates, but their credit thresholds differ.
What is the Utah effective tax rate?
The Utah effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 4.15% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. The taxpayer tax credit lowers both results below the 4.45% statutory rate. These estimates retain Utah's 2025 credit phaseout thresholds and are not effective rates that apply to every Utah household.
Does Utah have a standard deduction?
No. Utah does not subtract a general standard deduction from state taxable income. Instead, the federal standard deduction is used to calculate a nonrefundable taxpayer tax credit. For 2026, the federal standard deduction is $16,100 for Single or Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. The initial Utah credit includes 6% of the allowed federal deduction and is reduced as income rises. Taxpayers who itemize use their eligible itemized deductions after removing state and local income taxes.
Does Utah have a personal exemption?
No. Utah does not provide a general personal exemption deduction for the taxpayer or spouse for 2026. The amount called the Utah personal exemption on Form TC-40 is based on qualifying dependents. It is used to calculate the taxpayer tax credit rather than subtracted from Utah taxable income.
Does Utah have a dependent exemption?
Yes. Utah uses an indexed exemption amount for qualifying dependents when calculating its taxpayer tax credit. This does not directly reduce taxable income. The published 2025 amount is $2,111 per qualifying dependent. We have not confirmed the indexed amount for 2026. Qualifying dependents are those for whom a federal child or other dependent tax credit is allowed. An additional dependent amount is included in the year of a qualifying dependent's birth. The exemption amount is multiplied by 6% as part of the credit calculation, which is subject to an income-based phaseout.
How does the Utah taxpayer tax credit work?
Utah's taxpayer tax credit reduces tax owed rather than taxable income. The initial credit is 6% of qualifying federal deductions and the Utah dependent exemption amount. The credit becomes smaller as income rises above a threshold based on filing status. Above that threshold, each additional $100 of taxable income reduces the credit by $1.30 until it reaches zero. The credit cannot reduce tax below zero.
Does Utah have an Earned Income Tax Credit?
Yes. Utah offers a nonrefundable Earned Income Tax Credit for 2026 equal to 20% of the federal credit, limited to the taxpayer's Utah wages reported on Form W-2. To qualify, you must claim the federal Earned Income Tax Credit for the same year and have Utah W-2 income. For example, a $2,000 federal credit could produce a $400 Utah credit, subject to those limits.
The state credit cannot exceed Utah income tax owed, and unused credit cannot be carried to another year.
Does Utah have a Child Tax Credit?
Yes. Utah offers a nonrefundable Child Tax Credit of up to $1,000 per qualifying child for 2026. The child must be under age six at year-end and qualify for the federal Child Tax Credit. The 2026 age rule includes newborns.
The total credit is reduced by $100 for each $1,000 of modified adjusted gross income above $49,000 for Single or Head of Household, $61,000 for Married Filing Jointly, or $30,500 for Married Filing Separately. It cannot exceed Utah income tax owed, and unused credit cannot be carried to another year.
Does Utah have a marriage penalty?
Our simplified 2026 comparison shows no Utah marriage penalty. Each spouse earns $75,000, and the joint federal standard deduction and credit phaseout threshold are twice the Single amounts. Before display rounding, the $6,219 joint tax equals the combined tax of two single filers who each owe $3,109.50. The apparent $1 difference between twice the rounded Single tax of $3,110 and the joint amount comes from rounding each displayed result independently. These estimates use the 2025 Utah phaseout thresholds with the 2026 rate and federal deductions. Other deductions, credits, or household circumstances can change the result.
References:
- Senate Bill 60, Income Tax Rate Amendments (PDF). Utah Legislature. Section 3 establishes the 4.45% individual rate. Section 5 applies the change to tax years beginning January 1, 2026. Retrieved October 19, 2026.
- Governor Cox Signs 87 Bills in the 2026 General Legislative Session. Office of the Governor, March 23, 2026. Confirms that Senate Bill 60 was signed into law. Retrieved October 19, 2026.
- Utah Income Tax Rates. Utah State Tax Commission. Rate history beginning in 2008. The page is labeled 2025 and still lists 4.5% as current; Senate Bill 60 controls the 2026 rate used here. Retrieved October 19, 2026.
- 2025 Form TC-40 Instructions (PDF). Utah State Tax Commission. Printed pages 2-3 cover filing and rounding. Pages 7-9 explain the income base, $2,111 dependent amount, taxpayer tax credit, and 2025 phaseout thresholds retained in these estimates. Page 22 covers the Earned Income Tax Credit. The separately confirmed 2026 rate and federal deductions are used here. Retrieved October 19, 2026.
- Utah Code 59-10-1018: Definitions and Nonrefundable Taxpayer Tax Credits (PDF). Utah Legislature. Effective January 1, 2026. Establishes the 6% credit, 1.3% phaseout, annual inflation adjustments, dependent eligibility, and additional dependent amount in the year of birth. Statutory base amounts are adjusted annually and are not the final indexed amounts used on returns. Retrieved October 19, 2026.
- TC-40A Supplemental Schedule Instructions. Utah State Tax Commission. Earned Income Tax Credit, code AM: 20% federal-credit calculation, Utah W-2 wage requirement and limit, and nonrefundable treatment. The agency page is labeled 2025. Retrieved October 19, 2026.
- Utah Code 59-10-1044: Nonrefundable Earned Income Tax Credit (PDF). Utah Legislature. Establishes the 20% federal-credit calculation, Utah W-2 wage requirement and limit, and prohibition on carrying unused credit to another year. Retrieved October 19, 2026.
- Utah Code 59-10-1047: Nonrefundable Child Tax Credit (PDF). Utah Legislature. Effective January 1, 2026. Establishes the $1,000 credit per qualifying child under age six, including newborns, income phaseout thresholds, and limits on unused credit. Retrieved October 19, 2026.
- IRS Tax Inflation Adjustments for Tax Year 2026. Internal Revenue Service. Confirms the 2026 federal standard deductions of $16,100 for Single or Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household, used as inputs to Utah's taxpayer tax credit. Retrieved October 19, 2026.