Utah uses a flat state income tax rate on Utah taxable income. That makes the state tax table simpler than a multi-bracket progressive system, but your actual paycheck still depends on federal income tax, Social Security, Medicare, deductions, credits, benefits, and withholding choices.
This page brings the Utah tax picture together in one place: state tax data, Utah deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Utah state income tax brackets
Utah uses a flat income tax for 2026: every filer pays 4.45% of Utah taxable income, regardless of income level or filing status.
The rate applies to Utah taxable income — income after the state's own deductions and exemptions, not your gross salary.
The table above shows the current Utah state income tax treatment for each filing status.
Utah deductions and adjustments
| Filing Status | Taxpayer tax credit (shown as its deduction equivalent) | Personal Exemption |
|---|---|---|
| Single | Up to $21,708 — phases down to $0 between AGI $18,160 and $92,468 | $0 |
| Married Filing Jointly | Up to $43,416 — phases down to $0 between AGI $36,320 and $184,935 | $0 |
| Married Filing Separately | Up to $21,708 — phases down to $0 between AGI $18,160 and $92,468 | $0 |
| Head of Household | Up to $32,562 — phases down to $0 between AGI $27,240 and $138,702 | $0 |
These amounts are subtracted from income before Utah's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Utah has no standard deduction. It grants a taxpayer tax credit (6% of your federal deduction) that phases out at higher incomes; the amount shown here is that credit converted into its exact deduction equivalent, so the tax result matches Utah's official calculation.
The table above shows the Utah deduction and adjustment rules stored in the PaycheckNet database.
Utah local income taxes
Utah does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately. Any Utah locality-specific entries in the PaycheckNet database appear in the table above.
What you actually pay in Utah
| Gross Income | Federal | Utah | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $18,160 | 17.65% | 0% | 7.65% | 25.3% |
| $18,160 – $21,708 | 10.81% | 0% | 7.65% | 18.46% |
| $21,708 – $28,500 | 10% | 5.75% | 7.65% | 23.4% |
| $28,500 – $66,500 | 12% | 5.75% | 7.65% | 25.4% |
| $66,500 – $92,468 | 22% | 5.75% | 7.65% | 35.4% |
| $92,468 – $121,800 | 22% | 4.45% | 7.65% | 34.1% |
| $121,800 – $184,500 | 24% | 4.45% | 7.65% | 36.1% |
| $184,500 – $200,000 | 24% | 4.45% | 1.45% | 29.9% |
| $200,000 – $217,875 | 24% | 4.45% | 2.35% | 30.8% |
| $217,875 – $272,325 | 32% | 4.45% | 2.35% | 38.8% |
| $272,325 – $656,700 | 35% | 4.45% | 2.35% | 41.8% |
| Over $656,700 | 37% | 4.45% | 2.35% | 43.8% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Utah each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Utah adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Utah Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $523 | $2,295 | $4,238 | $25,762 | 14.1% |
| $50,000 | $3,820 | $1,673 | $3,825 | $9,318 | $40,682 | 18.6% |
| $75,000 | $7,670 | $3,110 | $5,738 | $16,518 | $58,482 | 22% |
| $100,000 | $13,170 | $4,450 | $7,650 | $25,270 | $74,730 | 25.3% |
| $150,000 | $24,734 | $6,675 | $11,475 | $42,884 | $107,116 | 28.6% |
| $200,000 | $36,734 | $8,900 | $14,339 | $59,973 | $140,027 | 30% |
| $300,000 | $68,134 | $13,350 | $16,689 | $98,173 | $201,827 | 32.7% |
| $500,000 | $138,134 | $22,250 | $21,389 | $181,773 | $318,227 | 36.4% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Utah resident pays once federal tax, Utah state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Utah as it does across the rest of the country.
Work out your Utah take-home pay
Use the payroll calculator and select Utah as your state. To compare Utah against another state, use the tax comparison calculator.
Frequently asked questions
Is Utah income tax flat or progressive?
Utah uses a flat state income tax rate rather than a multi-bracket progressive state income tax.
Does Utah have local income tax?
Utah does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.
Do Utah workers still pay Social Security and Medicare?
Yes. Utah workers still pay FICA taxes, which include Social Security and Medicare.