Utah charges a flat 4.5% income tax on individuals and corporations, a state sales tax of 4.85% that reaches a 6.10% minimum once the mandatory local share is added, and property taxes set by local jurisdictions and applied to 55% of a primary residence’s market value. So the short answer to how much Utah state tax runs: one rate for income no matter what you earn, a sales rate that varies by location, and a property bill that depends on where you live.
Income Tax
Utah taxes individual income at a flat 4.5%. Single, married filing jointly, head of household — the rate is identical. It applies to full-year residents, part-year residents, and nonresidents with Utah-source income. The 4.5% rate took effect retroactively to January 1, 2025, when House Bill 106 lowered it from 4.55%.1Utah State Tax Commission. Tax Rates
Your Utah taxable income begins with your federal adjusted gross income, then gets adjusted with state-specific additions and subtractions. With no brackets, the calculation is straightforward: multiply Utah taxable income by 0.045 to get your starting liability before credits.
Credits That Reduce What You Owe
Two nonrefundable credits do most of the work for ordinary filers.
Contributions to a my529 education savings account earn a credit equal to 4.5% of the contribution, capped at $112.05 per beneficiary for single filers and $224.10 per beneficiary for joint filers. Those caps correspond to qualifying contributions of $2,490 and $4,980 per beneficiary.2my529. Utah State Tax Benefits Information
Social Security benefits are included in Utah taxable income to the same extent they’re taxed federally, but a credit equal to the state rate multiplied by the included benefits offsets that tax. The credit phases out as modified adjusted gross income rises above thresholds that depend on filing status, so higher-income retirees may see it shrink to zero while lower-income retirees see state tax on Social Security effectively erased.
Sales and Use Tax
Utah’s base state sales tax is 4.85%. A mandatory 1.25% statewide local tax applies everywhere, putting the floor at 6.10%. Counties and cities add their own transit, road, and recreation taxes on top. Combined rates run from about 6.10% to roughly 9.05% depending on the location of the sale.3Utah State Tax Commission. Sales and Use Tax Rates Effective January 1, 2026
Grocery food gets a reduced combined rate of 3%. That covers unprepared food from a grocery store; restaurant meals and prepared foods are taxed at the full combined rate for the location.4Utah State Tax Commission. Grocery Food Sales and Use Tax
Use tax covers purchases from out-of-state sellers who don’t collect Utah sales tax. The rate matches the combined sales tax rate for your location, and the obligation falls on you as the buyer. Online purchases from sellers with no Utah presence are the most common trigger.
Property Tax
Utah has no statewide property tax rate. Counties, cities, school districts, and special districts each set their own rates based on their budgets, and your bill is the sum of every taxing entity whose boundaries cover your parcel.
Primary residences get a 45% reduction in assessed value, so you’re taxed on 55% of fair market value. The exemption applies automatically once the property is classified as residential.5Utah Legislature. Utah Code 59-2-103 – Rate of Assessment of Property – Residential Property Multiply that adjusted value by the combined mill levy for your location to get the bill.
Counties mail valuation notices no later than July 22. If you think the assessment is too high, the deadline to appeal to the County Board of Equalization is September 15. Further appeals go to the Utah State Tax Commission and then to district court.6Utah State Tax Commission. Appeals of Locally Assessed Property
A circuit breaker program also provides property tax credits to qualifying lower-income homeowners and renter refunds, with eligibility based on age and household income. Applications go through your county assessor’s office.7Utah State Tax Commission. Homeowner’s or Renter’s (Circuit Breaker) Relief
Excise Taxes
Specific goods carry their own taxes, usually built into the shelf price rather than added at checkout.
- Motor fuel: 37.9 cents per gallon as of January 1, 2026. The rate adjusts periodically; it was 38.5 cents in 2025 and 36.5 cents in 2024.8Utah State Tax Commission. Fuel Tax Rates
- Cigarettes: $1.70 per pack of 20 (8.5 cents per cigarette). Packs from manufacturers not in the national tobacco settlement add 35 cents, for $2.05 total. Other tobacco products are taxed at 86% of the manufacturer’s sales price, and moist snuff at $1.83 per ounce.9Utah State Tax Commission. Publication 65 – Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products
- Beer: $13.60 per 31-gallon barrel for beer produced or imported before July 1, 2026, rising to $13.85 after that date.10Utah State Tax Commission. Beer Tax
- Transient room tax: Counties and cities can tax short-term lodging stays under 30 consecutive days. Rates vary and can change quarterly.11Utah State Tax Commission. Transient Room Taxes
Corporate and Pass-Through Business Taxes
Corporations pay the same flat 4.5% on Utah taxable income as individuals. Corporations with little or no taxable income still owe a $100 minimum tax each year.1Utah State Tax Commission. Tax Rates
Partnerships, S corporations, and other pass-throughs can elect to pay Utah tax at the entity level at the same 4.5% rate on the owners’ behalf. This election exists mainly to work around the federal SALT cap, since entity-level payments aren’t subject to the individual limit. To elect, the entity must pay the tax and file the SALT report electronically on or before the last day of the entity’s taxable year — December 31 for calendar-year businesses.12Utah State Tax Commission. SALT Report and Tax FAQ
Filing Deadlines and Late Penalties
Individual returns for the 2026 tax year are due April 15, 2027. Utah grants an automatic six-month extension to file, moving the paperwork deadline to October 15, 2027, with no form required. Any tax you owe is still due April 15; the extension doesn’t cover payment.13Utah State Tax Commission. Individual and Corporate Income Tax Extension Due Date Jan-Dec 2026
If you file on time but underpay, the penalty is the greater of $20 or 2% of the unpaid balance for the first five days late, 5% after day five, and 10% after day fifteen. If you don’t file and don’t pay, the penalty starts immediately at the greater of $20 or 10% of the unpaid tax. Interest runs from the original due date until the balance is paid.14Utah State Tax Commission. Utah Interest and Penalties Publication 58