Utah Income Tax Rates & Brackets — 2026

Every filing status, as published by Utah State Legislature. Rates apply to Utah taxable income — that is income after the deductions and exemptions shown on each card.

Utah's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $0 of deductions and exemptions, leaving $100,000 taxable — which is why the effective rate (4.45%) is lower than the statutory 4.45%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Utah's income tax changed between 2025 and 2026. A single filer on $100,000 owes $50 less than in 2025.

The 2025 rules are kept in full on the Utah 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · S.B. 60 (2026)

  S.B. 60 (2026) cut the flat individual income tax rate from 4.5% to 4.45%, with retrospective operation to January 1, 2026.

  Utah State Legislature

We do not publish Utah's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Utah taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Capital gain transaction credit — A credit of 4.5% of eligible capital gains — the same as the tax rate, so it cancels the tax — where "at least 70 percent of the gross proceeds of the transaction are used to buy stock in a qualified Utah small business corporation within 12 months from when the capital gain transaction occurred" and the taxpayer "did not have an ownership interest in the qualified Utah small business corporation at the time of investment." See UCA s 59-10-1022.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Utah State Tax Commission — TC-40A Supplemental Schedule Instructions — Capital Gain Transaction Credit (retrieved 2026-09-19). Compare every state.

No Utah city or county levies an individual income tax.

• ·Utah applies a single flat rate of 4.45% to Utah taxable income.
• ·Utah has no standard deduction and no deduction-style exemptions. Instead it grants a nonrefundable taxpayer tax credit equal to 6% of the sum of the federal standard or itemized deduction (less state income tax itemized federally) and the Utah personal exemption.
• ·That credit is reduced by 1.3% of Utah taxable income above a base amount and reaches zero for higher earners, so it functions like a phased-out deduction rather than a flat allowance.
• ·A taxpayer whose federal AGI is at or below the federal standard deduction is exempt from Utah income tax entirely (TC-40 line 21).
• ·Utah has cut the flat rate in consecutive legislative sessions: 4.95% (2021), 4.85% (2022-2023), 4.65% (2024), 4.55% then 4.5% (2025), 4.45% (2026).

Capital gains are included in Utah taxable income and taxed at the flat rate. A narrow nonrefundable credit equals the tax rate applied to certain eligible Utah small-business capital gains reinvested within 12 months.