Jurisdiction detail
Utah tax guide
A seeded subnational profile for Utah, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Utah State Tax Commission
Overview
Utah has been reducing its flat income tax. The state has unique tax credits including a Social Security credit and an earned income tax credit.
Individual income tax
Utah applies a flat 4.55 percent individual income tax.
Type: flat
Business tax
Utah corporate franchise tax at 4.55 percent (matching individual rate).
Reference rate: 4.55%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 4.85%
Local rates add 1 to 3 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Utah State Tax CommissionPrimary sources
- Utah State Tax CommissionVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.