Utah Income Tax Calculator
Figure basis: Official Utah State Tax CommissionUtah income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Utah state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Utah state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Utah State Tax Commission and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Utah applies a flat income tax rate of 4.5% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,700.00, an effective rate of 4.50%.
How Utah income tax works
Utah taxes all individual taxable income at a flat rate of 4.5% (0.045), effective January 1, 2025, under Utah Code 59-10-104. The 2025 Utah Legislature lowered the rate from 4.55% via HB 106. Utah adopted a flat income tax in 2008 at 5%, then reduced it in steps: 4.95% (2018-2021), 4.85% (2022), 4.65% (2023), 4.55% (2024) and 4.5% (2025-current). Utah taxable income is based on federal adjusted gross income with Utah-specific additions and subtractions. Rather than a standard deduction, Utah provides a nonrefundable Taxpayer Tax Credit that offsets a portion of the tax owed. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
Why Utah's flat 4.5% is not the whole story
Utah is one of a shrinking group of states that tax every dollar of income at a single rate, and for tax year 2025 that rate is 4.5%. The headline simplicity is real, but it hides two features that change what you actually owe. First, Utah does not grant a conventional standard deduction. Instead it offsets tax with a nonrefundable Taxpayer Tax Credit worth 6% of your federal personal exemptions, roughly $243 per person. That credit shrinks as income rises, beginning to phase out around $15,548 for single filers and $31,096 for joint filers, so lower and middle earners keep more of it than the flat headline suggests.
Second, the 4.5% figure is a recent number on a steady downhill path. Utah adopted a 5% flat tax in 2008, then trimmed it to 4.95%, 4.85%, 4.65% and 4.55% before the 2025 Legislature set 4.5% through HB 106. Anyone comparing an old pay stub or a prior-year return will see a different rate.
The practical takeaway: a quick estimate of income times 4.5% is close for higher earners whose credit has phased out, but it overstates the bill for many households. Enter your actual income above, and remember that residents age 65 and older may qualify for a separate retirement credit that further reduces Utah tax on Social Security and pension income.
Utah income tax: frequently asked questions
How much is the Utah income tax on a $60,000 salary?
A single filer earning $60,000 a year in Utah has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $2,700.00, an effective rate of 4.50%. Enter your own income above for an exact figure.
What is the Utah state income tax rate?
Utah applies a flat income tax rate of 4.5% to all taxable income, regardless of income level or filing status.
What filing statuses does Utah income tax apply to?
Utah income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Utah's income tax rate?
Utah taxes all individual taxable income at a flat rate of 4.5% (0.045) for the tax year beginning January 1, 2025, under Utah Code 59-10-104. This single rate applies to all filing statuses and all income levels. The 2025 Utah Legislature lowered the rate to 4.5% from the 4.55% that applied in 2024 (HB 106).
Does Utah have a standard deduction?
Utah does not have a traditional standard deduction. Instead, Utah offers a nonrefundable Taxpayer Tax Credit equal to 6% of the federal personal exemption amount (approximately $243 per exemption for 2024). This credit is subtracted from the tax owed rather than from taxable income. The credit phases out for taxpayers above certain income thresholds set in Utah Code §59-10-1018.
Is Social Security income taxed in Utah?
Utah taxes Social Security benefits to the extent they are included in federal adjusted gross income. However, Utah provides a retirement tax credit for qualifying taxpayers age 65 or older, which can partially or fully offset the state tax on retirement income including Social Security. The credit phases out at higher income levels.
What other major taxes does Utah impose?
Utah levies a statewide sales and use tax of 4.85% on most retail sales. Local jurisdictions add their own rates, with typical combined rates falling between 6% and 9%. Utah also has a corporate income tax at 4.5% and various excise taxes on fuel, tobacco, and alcohol. Property taxes are administered locally.
Official sources
- Utah income tax rates (tax year 2025): Utah State Tax Commission, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.