UTAH RETIREMENT INCOME TAX · TAX YEAR 2026
Does Utah tax Social Security and retirement income?
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 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. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $546 in Utah income tax for 2026.
Your estimate
- Utah income tax
- $546.13
- Federal income tax
- $1,810.00
- Total income tax
- $2,356.13
Utah credits
- Social Security benefits credit
- $502.85
The retirement credit for those born before 1953 is not modeled; it cannot be combined with the Social Security or military credits.
Utah tax at different retirement incomes
Utah income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $1,377 | $0 |
| $60,000 | $3,049 | $1,388 |
| $100,000 | $5,358 | $4,688 |
| $150,000 | $7,583 | $7,976 |
Does Utah tax Social Security?
Partly. Benefits taxed on the federal return are included in Utah income, but a Social Security benefits credit offsets the tax for many retirees. For 2026 it equals 4.45% of those benefits, reduced by 2.5 cents for each dollar of income over $54,000 for single filers, $90,000 for joint filers and heads of household, and $45,000 for married couples filing separately.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Utah taxes $11,300 of it. Of the couple's $40,000, $28,100 is federally taxable and Utah taxes $28,100 of it.
Does Utah tax pensions?
Yes. Private and government pensions are taxed in full at Utah's flat rate, with no exclusion or age break. A military retirement credit equal to the tax rate times military retirement pay cancels the tax on that pay. People born on or before December 31, 1952 can claim a separate retirement credit instead of the Social Security and military credits; the calculator does not model it.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Utah exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $546 |
| Utah government | $0 | $546 |
| Federal civil service | $0 | $546 |
| Military | $0 | $0 |
Does Utah tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed in full at the flat rate, and no credit applies to them. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Utah income tax for 2026.
At what age do retirement tax breaks start in Utah?
No age applies to Utah's Social Security or military retirement credits, and Utah has no extra deduction or exemption at 65. The retirement credit is limited to people born on or before December 31, 1952; the calculator does not model it.
What the calculator leaves out
The retirement credit for those born before 1953 is not modeled; it cannot be combined with the Social Security or military credits.
- Modified AGI for the Social Security credit is taken as federal AGI (no tax-exempt interest).
The calculator uses Utah rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.