Utah tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 4.45% |
| Standard deduction | None |
| Taxpayer tax credit (6% of the federal standard deduction plus Utah personal exemptions) | Single $966 · Married filing jointly $1,932 · Head of household $1,449 · Married filing separately $966 · per dependent $127 — a credit subtracted from tax Phase-out: Single and Married filing separately: reduced by 1.3% of income over $18,213. Married filing jointly: reduced by 1.3% of income over $36,426. Head of household: reduced by 1.3% of income over $27,320. |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Utah income tax brackets 2026
Rates apply to Utah taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.45% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Utah income tax | $97.49 | $2,535 |
| Take-home pay | $1,995.11 | $51,873 |
Effective tax rate 20.2%; tax on the next dollar earned 24.1%. Utah taxable income is $65,000, and an exemption credit of $358 is subtracted from the tax.
Second example: $120,000, married filing jointly, two children
Take-home $100,939 a year ($3,882.26 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Utah income tax $4,241.
How the Utah estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Utah has no standard deduction in our data. The taxpayer tax credit is a credit taken off the tax at the end, reduced by the income phase-out (dependents = the number of children you enter).
- Apply the flat rate (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this Utah calculator does not model
- The taxpayer tax credit is built from the 2026 federal standard deduction for your filing status; the additional federal standard deduction for age 65+ or blindness and Utah itemized deductions are not included.
- Utah additions and subtractions (e.g., state income tax refunds, 529 contributions); federal AGI is used as Utah taxable income
- Qualified exempt taxpayer rule (no Utah tax when federal AGI is at or below the federal standard deduction) — the taxpayer tax credit already brings tax to $0 in nearly all such cases
- Utah retirement credit and Social Security benefits credit
- Utah child tax credit and other nonrefundable credits
Data notes
- S.B. 60 (signed March 23, 2026) reduced the flat rate from 4.5% to 4.45%, retrospective to January 1, 2026 (Utah Code 59-10-104, effective 1/1/2026).
- Now modeled as on the TC-40: 4.45% of Utah taxable income (federal AGI here), minus the nonrefundable taxpayer tax credit = 6% of (federal standard deduction + Utah personal exemption × qualifying dependents), reduced by 1.3% of income above the base phase-out amount (Utah Code 59-10-1018; TC-40 lines 11–20). The previous file approximated this by taxing federal taxable income.
- Credit amounts stored in personalExemption (isCredit): 6% × the 2026 federal standard deduction = $966 single/MFS, $1,932 MFJ, $1,449 HOH; 6% × $2,111 = $126.66 per qualifying dependent. These are DERIVED from the federal standard deduction and must be updated if it changes.
- LOW CONFIDENCE: the 2026 indexed Utah personal exemption and base phase-out amounts had not been published as of 2026-10-07 (the July 2026 USTC webinar still cites the 2025 figures). The 2025 amounts are used: personal exemption $2,111; base phase-out $18,213 single/MFS, $27,320 HOH, $36,426 MFJ. Indexing typically raises the credit by a few dollars.
Sources
- State income tax: Utah S.B. 60 (2026) enrolled copy – 4.45% individual rate, retrospective to January 1, 2026 (read 2026-10-07)
- State income tax: TC-40 Line-by-Line Instructions (taxpayer tax credit: 6% initial credit, base phase-out amounts, 1.3% phase-out) (read 2026-10-07)
- State income tax: Utah State Tax Commission – 2025 TC-40 Instructions (taxpayer tax credit lines 11–20; $2,111 personal exemption; base phase-out amounts) (read 2026-10-07)
- State income tax: Utah State Tax Commission – January 2026 webinar, 2025 Utah tax updates (personal exemption and base phase-out amounts by year) (read 2026-10-07)
- State income tax: Utah Code Ann. §59-10-104 — Tax Rate 4.45% (Effective 1/1/2026) (read 2026-10-07)
- State income tax: Utah SB 0060 (2026) — Amending Individual Income Tax Rate to 4.45% (read 2026-10-07)
- State income tax: Utah State Tax Commission Publication 14, Withholding Tax Guide (Rev. 04/26) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Arizona, Colorado, Idaho, Nevada, New Mexico, Wyoming
States with a similar tax setup: Michigan, Georgia, Kentucky, North Carolina, Massachusetts, Illinois
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.