State income tax (top rate)
4.50%
Property tax (avg effective)
0.52%
PTET workaround
Available
Utah tax notes
- Flat 4.5% state income tax (2026). PTET available.
Sample tax numbers for Utah
Quick orientation — use the full calculator for your actual situation.
State income tax on $100,000 taxable$2,250
Property tax on $400,000 home (avg)$2,080
SALT deduction usable (capped at $40,400)$4,330
Tax moves that matter most for Utah
Pass-Through Entity Tax (PTET) election
If you have any pass-through business income (S-Corp, partnership, multi-member LLC), Utah allows the PTET election that effectively bypasses the federal SALT cap on the state income tax portion. Typical savings for high earners: $2k-$15k/year.
Read more
S-Corp election for self-employed
At net SE income above ~$80k-$100k, electing S-Corp typically saves $5k-$15k/yr in self-employment tax — the math is largely federal but affects Utah state tax via PTET (if applicable).
Read more
Solo 401(k) for self-employed retirement
If you have 1099 income, Solo 401(k) lets you contribute up to $72,000/yr (2026) — far more than SEP-IRA in most cases. Reduces both federal and Utah state income tax.
Read more
Run your Utah numbers
Open the full optimizer with Utah pre-selected to see your specific tax picture.
Open the full calculatorMore Utah tools & comparisons
Utah S-corp / self-employment tax calculatorCompare with other states: