State income tax · Utah
Utah income tax rates
Utah's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 4.45%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.45% |
Notes
Utah taxes state taxable income at a single flat rate; the 2026 General Session (Chapter 250) cut the rate effective January 1, 2026. The Tax Commission's withholding guide uses the same rate for pay periods from June 1, 2026.
Sources
We read each source on the date shown and quote the line we relied on.
- Utah Code 59-10-104 (Tax basis -- Tax rate -- Exemption), version effective 1/1/2026 (external site)
(b) 4.45%.
- Utah Code 59-10-104 history note (external site)
Amended by Chapter 250 , 2026 General Session
- Publication 14, Withholding Tax Guide (Rev. 4/26), effective June 1, 2026 (external site)
Multiply line 1 by .0445 (4.45%)