Utah Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Utah page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 4.5% | 4.45% |
| Personal exemption credit | Single | $945 | $966 |
| Personal exemption credit | Married filing jointly | $1,890 | $1,932 |
| Personal exemption credit | Married filing separately | $945 | $966 |
| Personal exemption credit | Head of household | $1,418 | $1,449 |
Effective 2025-01-01: H.B. 106 (2025) cut the flat individual income tax rate from 4.55% to 4.5%, retroactive to January 1, 2025. (H.B. 106 (2025))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Utah published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Exemption credit $945| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.5% |
Married filing jointly
Standard deduction None · Exemption credit $1,890| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.5% |
Married filing separately
Standard deduction None · Exemption credit $945| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.5% |
Head of household
Standard deduction None · Exemption credit $1,418| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.5% |
What 2025 cost at each income
Utah tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,718 | $1,666 | −$52 |
| $75,000 | $3,168 | $3,103 | −$65 |
| $100,000 | $4,500 | $4,450 | −$50 |
| $150,000 | $6,750 | $6,675 | −$75 |
| $250,000 | $11,250 | $11,125 | −$125 |
| $500,000 | $22,500 | $22,250 | −$250 |
| $1,000,000 | $45,000 | $44,500 | −$500 |
Utah against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Utah, 2025
Sources
- 1.Utah State Tax CommissionState revenue department2025 Utah TC-40 Forms and InstructionsRetrieved · Line 10: "Multiply line 9 by 4.5 percent (.045)." Line 11: "The Utah personal exemption is $2,111 per dependent." Line 16: initial credit = 6% of exemptions plus federal deductions. Line 17 base phase-out amounts. Line 19: phase-out = 1.3% of income over the base.
- 2.Utah State Tax CommissionState revenue departmentTC-40 Line-by-Line Instructions (tax year 2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- Utah's taxpayer tax credit is modelled in full: 6% of the federal standard deduction plus 6% of the Utah personal exemption per dependent, reduced by 1.3% of Utah taxable income above the base amount.
- The credit is computed from the federal *standard* deduction. A filer who itemizes federally gets a different credit, and Utah also subtracts state income tax deducted federally from the base; neither is modelled.
- The phase-out is applied against income as we measure it. Utah applies it to Utah taxable income after state additions and subtractions, which we do not model.
- The qualified-exempt-taxpayer rule (no Utah tax when federal AGI is at or below the federal standard deduction) is not modelled.
- Utah's retirement credit, earned income tax credit and social security benefits credit are not modelled.