Utah Flat Rate for 2026
Utah taxes all income at one rate, 4.45%. There are no brackets. The rate is set in Utah Code 59-10-104 and was lowered by S.B. 60 in the 2026 session.
Utah taxable income starts from federal adjusted gross income. There is no standard deduction subtracted at this stage.
Utah tax = 4.45% × income − taxpayer tax credit
How the Taxpayer Tax Credit Works
The credit gives back part of the federal standard deduction and then shrinks as income rises.
- Start with 6% of the federal standard deduction: $966 single or $1,932 joint.
- Subtract 1.3% of income above the base: $18,696 single or $37,392 joint.
- The credit cannot go below zero.
The credit runs out at about $93,004 for a single filer and $186,007 for a joint return. Between the base and that point, each extra dollar costs 5.75% in Utah tax, not 4.45%.
Worked Example: $72,000 Single in Utah
- Tax before credit: 4.45% × $72,000 = $3,204.
- Credit: $966 − 1.3% × $53,304 = $273.05.
- Utah tax: $2,930.95.
| Line | Per year | Per month |
|---|---|---|
| Gross pay | $72,000 | $6,000 |
| Federal income tax | −$7,010 | −$584.17 |
| Social Security | −$4,464 | −$372 |
| Medicare | −$1,044 | −$87 |
| Utah income tax (4.45% less taxpayer credit) | −$2,930.95 | −$244.25 |
| Net pay | $56,551.05 | $4,712.59 |
Of the $15,448.95 taken out in total, Utah's part is about one dollar in 5. The federal lines make up the rest.
Utah Net Pay by Salary
Single filer, 2026:
| Salary | Utah tax | All deductions | Net per year | Net per month |
|---|---|---|---|---|
| $35,000 | $803.45 | $5,500.95 | $29,499.05 | $2,458.25 |
| $50,000 | $1,665.95 | $9,310.95 | $40,689.05 | $3,390.75 |
| $65,000 | $2,528.45 | $13,120.95 | $51,879.05 | $4,323.25 |
| $80,000 | $3,390.95 | $18,280.95 | $61,719.05 | $5,143.25 |
| $100,000 | $4,450 | $25,270 | $74,730 | $6,227.50 |
| $140,000 | $6,230 | $39,274 | $100,726 | $8,393.83 |
From about $93,004 up, Utah tax is a straight 4.45% of pay because the credit has phased out.
Joint Filers in Utah
A married couple on $65,000 gets a credit of $1,573.10, so Utah tax falls to $1,319.40 and net pay rises to $55,268.10. The doubled base of $37,392 keeps the credit alive for longer.
The starting credit also doubles, to $1,932, because it follows the joint federal standard deduction of $32,200. Couples with children add the dependent exemptions to that base, which this calculator does not do.
Utah Paycheck Amounts
For the $65,000 single example:
| Pay schedule | Gross per paycheck | Net per paycheck |
|---|---|---|
| Weekly (52) | $1,250 | $997.67 |
| Every two weeks (26) | $2,500 | $1,995.35 |
| Twice a month (24) | $2,708.33 | $2,161.63 |
| Monthly (12) | $5,416.67 | $4,323.25 |
Utah employers switched to the lower rate in their withholding formula for pay periods from June 1, 2026. Pay withheld at 4.5% earlier in the year is settled on the return.
What Utah Taxes and What It Does Not
- Taxed: wages, tips, bonuses and commission.
- Reduces Utah income: traditional 401(k) deferrals and pre tax health premiums, which lower federal AGI.
- No local income tax in Utah cities or counties.
- No state disability or paid leave deduction from wages.
What a Raise Is Worth in Utah
Moving from $80,000 to $81,000 lifts net pay by $646, so $354 of the extra $1,000 goes to tax. The pieces are:
- 22% federal income tax, since the single filer has crossed into that bracket.
- 7.65% for Social Security and Medicare.
- 4.45% Utah tax plus 1.3% of lost credit, 5.75% in all.
Once income passes the end of the phase out, the Utah slice falls back to 4.45%. So in Utah a worker on $80,000 faces a higher marginal state rate than a worker on $150,000.
Assumptions and Limits
- The credit uses the federal standard deduction and no dependents. Dependents add to the credit base.
- The 2026 base amounts ($18,696 and $37,392) come from the Utah withholding formula effective June 1, 2026, because the 2026 TC-40 instructions are not yet published. The 2025 return used $18,213 and $36,426.
- Other Utah credits, such as the child tax credit, are left out.
Sources: Utah S.B. 60 (2026); Utah State Tax Commission TC-40 instructions and Publication 14; IRS Rev. Proc. 2025-32; Social Security Administration. Rates for 2026.
Frequently Asked Questions
What is the Utah income tax rate for 2026?
A flat 4.45%, down from 4.5%, under S.B. 60 and retroactive to January 1, 2026.
Does Utah have a standard deduction?
No. It uses the taxpayer tax credit, worth 6% of the federal standard deduction before the phase out.
What is $65,000 after tax in Utah?
About $51,879.05 a year or $4,323.25 a month for a single filer.
When does the Utah taxpayer credit disappear?
Near $93,004 of income for a single filer and $186,007 for a joint return.
Do Utah cities add a wage tax?
No. Utah has no city or county income tax.
Why is my Utah withholding different?
Withholding uses Publication 14 tables and your W-4 allowances, which approximate but do not equal the return.
Does a 401(k) lower my Utah tax?
Yes. Traditional 401(k) deferrals reduce federal AGI, and Utah starts from that figure, so each dollar saved avoids the 4.45% rate as well as federal income tax.