State Guide

Utah Income Tax Rates & Brackets for 2026

Utah taxes income at a flat 4.45% — the 29th highest top rate of 51 jurisdictions. Below: the 2026 rate, what Utah income tax comes to at 3 incomes, and the Utah rules that change a tax plan.

State income tax (top rate)
4.45%
Property tax (avg effective)
0.52%
PTET workaround
Available

How much is Utah income tax?

Utah income tax at 3 levels of Utah taxable income — what is left after Utah's own deductions and exemptions. Local income taxes are not included.

Taxable incomeSingleMarried filing jointly
$50,000$1,6723.3% effective · 5.75% marginal$4690.9% effective · 5.75% marginal
$100,000$4,4504.5% effective · 4.45% marginal$3,3443.3% effective · 5.75% marginal
$250,000$11,1254.5% effective · 4.45% marginal$11,1254.5% effective · 4.45% marginal

These figures include a rule from Utah's law that the bracket table cannot show: Utah Code §59-10-1018 · Utah State Tax Commission, Taxpayer Tax Credit.

Run your own Utah numbers

What is Utah's income tax rate for 2026?

Single and married filing jointly
Taxable incomeRate
All taxable income4.45%

Source: Utah Code §59-10-104 (eff. 1/1/2026, Ch. 250 of the 2026 General Session), checked September 11, 2026.

Can you deduct Utah income tax on your federal return?

The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Utah taxable income owes about $11,125 in Utah income tax — 28% of that cap before any property tax.

SALT cap workarounds

Does Utah have a pass-through entity tax (PTET)?

Yes. A partnership or S corporation can elect to pay Utah income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a Utah credit or exclusion for it. Deductsy's plan treats March 15 as the Utah election or first-payment deadline; it is approximate, so confirm it with Utah before relying on it.

PTET savings calculator

Does Utah require quarterly estimated tax payments?

No. Utah does not collect estimated tax in quarterly instalments. Instead, prepay at least 90% of this year's tax or 100% of last year's by April 15; an unpaid prepayment costs 2% a month on top of interest. Source: TC-40 Forms and Instructions, UTAH 2025 — “Line 40. Penalty and Interest”.

Safe-harbor calculator

Are HSA contributions deductible in Utah?

Yes. Utah follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Utah taxable income as well as federal.

Does Utah give a tax break for 529 plan contributions?

Yes, as a credit rather than a deduction: Utah gives a state income-tax credit for contributions to Utah's own 529 plan. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.

529 plan tax savings calculator

What is the property tax rate in Utah?

Utah's average effective property tax rate is 0.52% — the 42nd highest of 51 jurisdictions and 58% of the national average of 0.9%. That is about $520 a year for every $100,000 of home value; the rate varies widely by county and school district.

Itemize or take the standard deduction?

How much does an LLC cost to keep in Utah each year?

Deductsy budgets about $18 a year for a Utah LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Utah's business filing office.

Utah S-corp tax calculator

How do Utah taxes compare with neighboring states?

StateTop income tax rateIncome tax on $100,000 (single)Property tax (avg)
Utah4.45%$4,4500.52%
Arizona2.5%$2,5000.48%
Colorado4.4%$4,4000.48%
Idaho5.3%$5,0450.49%
NevadaNone$00.47%
WyomingNone$00.57%

On $100,000 of taxable income a single filer's Utah income tax is $4,450 — more than in 4 of 5 neighboring states. The lowest is Nevada at $0; the highest is Idaho at $5,045. Utah's average property tax rate is higher than in 4 of 5.

Income tax is each state's own tax on the same state taxable income; local income taxes are not included.

More Utah tax notes

  • Utah has no standard deduction; a taxpayer credit that phases out as income rises takes its place.

Tax moves that matter most for Utah

Run your Utah numbers

Open the full optimizer with Utah pre-selected to see your specific tax picture.

Open the full calculator

More Utah tools & comparisons

Utah S-corp / self-employment tax calculator
States with a similar top income tax rate:

Last updated for tax year 2026 · Federal figures reviewed · Utah income tax rates checked

Sources

Individual results vary. A planning estimate, not tax advice — confirm with a CPA before you file.

Security & trust

Your numbers stay yours

Follows IRS tax code
Every formula follows current tax code
Bank-level encryption
Data encrypted in transit and at rest
Never sold
We don't sell or share your data
Transparent formulas
See exactly how every number is built

Start your 2026 tax plan — free

Your number, every move that applies to you, and the date each one closes — saved to your account and tracked all year.

Create your free account
Free forever · no card