UTAH INCOME TAX · TAX YEAR 2026
2026 Utah income tax calculator
Estimate Utah income tax at the 4.45% flat rate, including the taxpayer tax credit, with federal income tax and take-home pay for tax year 2026.
Your estimate
Utah take-home pay by salary
Take-home pay is wages minus Utah tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,672 | $40,683 | $1,565 |
| $75,000 | $3,110 | $58,483 | $2,249 |
| $100,000 | $4,450 | $74,730 | $2,874 |
| $150,000 | $6,675 | $107,116 | $4,120 |
| $200,000 | $8,900 | $140,027 | $5,386 |
Utah income tax rate for 2026
Utah taxes income at a flat 4.45% for 2026, down from 4.5% in 2025 under S.B. 60. Instead of a standard deduction or personal exemptions, a taxpayer tax credit based on your federal standard deduction and your dependents reduces the tax, and it phases out as income rises.
| Rate | Taxable income |
|---|---|
| 4.45% | All taxable income |
Utah income tax questions
Does Utah have a state income tax?
Yes. Utah taxes income at a flat 4.45% for 2026. A taxpayer tax credit offsets part of the tax at low and middle incomes.
How much is Utah income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,450.00 in Utah income tax for 2026, 4.45% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,730.00, or $2,874.23 every two weeks.
What is the Utah standard deduction for 2026?
Utah has no standard deduction. Instead, a taxpayer tax credit equals 6% of your federal standard deduction plus 6% of $2,111 for each dependent, and shrinks by 1.3 cents for each dollar of income over $18,213 for single and married-separate filers, $27,320 for heads of household and $36,426 for joint filers. The $2,111 and the phase-out amounts are for 2025; the Tax Commission has not yet published the 2026 figures.
Does Utah tax Social Security?
Partly. Utah includes federally taxable benefits in its income, but a credit equal to the tax on them applies in full when income is $54,000 or less ($90,000 joint) and shrinks by 2.5 cents for each dollar above that.
Utah Social Security tax rules
Does Utah tax retirement income?
Yes. Utah taxes pensions and 401(k) and IRA withdrawals at its flat rate, with no retirement exclusion, but a credit cancels the tax on military retirement pay.
Utah retirement income tax for 2026
How does Utah tax capital gains?
As ordinary income at the 4.45% flat rate. A capital gain transactions credit applies only when at least 70% of the proceeds buy stock in a qualified Utah small business corporation. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, which is also Utah taxable income for wages and interest, and multiplies it by 4.45%. It then subtracts the taxpayer tax credit: 6% of the 2026 federal standard deduction ($966 for single and married-separate filers, $1,449 for heads of household and $1,932 for joint filers) plus $126.66 for each dependent, less 1.3% of income above the phase-out amount for your filing status.
With no other income, the credit wipes out the tax when federal AGI is no more than the federal standard deduction, matching Utah's exemption for those filers. The phase-out amounts and the $2,111 per dependent are the 2025 figures, the latest published.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $75,000.00 of Utah taxable income and about $3,109.73 in Utah income tax, 4.15% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,482.77, or $4,873.56 a month.
What this estimate excludes
The Utah child tax credit, the Utah earned income tax credit, the Social Security, retirement and military retirement credits, the my529 and health benefit plan credits, the extra dependent allowance in the taxpayer tax credit for a child born in 2026, and itemized deductions, which change the taxpayer tax credit.
Utah sources
- Utah Code 59-10-104: 4.45% rate for 2026
- Utah Code 59-10-1018: taxpayer tax credit
- 2025 TC-40 instructions: credit phase-out amounts, personal exemption and retirement credits
- Publication 14 (effective June 1, 2026): withholding at 4.45%
- Utah Code 59-10-1042: Social Security benefits credit at the 59-10-104 rate
- S.B. 60 (2026): 4.45% rate, effective retroactively to January 1, 2026
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.