What is the Utah state income tax rate?

Utah uses a single flat rate of 4.65% on taxable income for the 2024 tax year. Unlike a true flat tax, however, a taxpayer tax credit lowers the effective rate at modest incomes, so low and middle earners pay less than 4.65%.

How does the Utah taxpayer tax credit work?

The credit equals 6% of your deductions and personal exemptions, then is reduced by 1.3% of income above a phase-out threshold (about $16,166 single, $32,332 joint for 2024). Once income is high enough the credit reaches zero and you pay the full 4.65%.

Why is my Utah effective rate below 4.65%?

The taxpayer tax credit offsets part of your tax. At lower incomes the credit is large relative to your tax, pulling the effective rate well under 4.65%. As income rises the credit phases out and the effective rate approaches 4.65%.

Does Utah have local income taxes?

No. Utah cities and counties do not levy a separate local income tax on wages, so the flat 4.65% state rate (net of the taxpayer credit) is the only Utah income tax you owe.

Is my income data sent anywhere?

No. The calculation runs in your browser using JavaScript. Nothing you type is uploaded or stored.

Utah State Income Tax Calculator

Utah taxes individual income at a flat 4.65% rate, but a taxpayer tax credit that phases out at higher incomes makes the real burden progressive. This free calculator applies both, so your effective rate is accurate rather than a flat 4.65%.

How it works

Utah’s formula combines a flat rate with a phasing credit:

Compute tax before credit: 4.65% × taxable income.
Compute the base taxpayer credit: 6% × (standard deduction + personal exemptions).
Phase out the credit by 1.3% × (income − threshold), where the 2024 threshold is about $16,166 single or $32,332 joint.
Your Utah tax is tax before credit − credit, floored at zero.

Because the credit shrinks as income rises, the effective rate climbs from well below 4.65% toward the full 4.65% for high earners.

Example

A single filer with $70,000 income owes 4.65% × $70,000 = $3,255 before the credit. The base credit is 6% × $14,600 = $876, reduced by 1.3% × ($70,000 − $16,166) = $700, leaving a $176 credit. Utah tax is about $3,079 — an effective rate near 4.4%.

Notes

This estimate covers Utah state income tax only — not federal tax, FICA, or other credits. The taxpayer credit basis here uses the federal standard deduction; itemizers and large families may see a different credit. Thresholds are indexed annually, so use the figures for your filing year.