State Reference · Tax Year 2026
Utah (UT)
Flat 4.55% (2026 scheduled)
Utah State Tax Commission · Main form: TC-40 · Due April 15, 2027
Rates & brackets
Top rate4.55%
Standard deductionN/A — uses taxpayer tax credit
Personal / dependentTaxpayer tax credit 6% of federal std deduction + exemptions (phased out)
Filing logistics
Main formTC-40
Filing dueApril 15, 2027
E-file portalTAP
AgencyUtah State Tax Commission
Major credits
- Utah EITC (20% federal)
- At-Home Parent credit
- Retirement credit
- Social Security credit
Sales & property tax
Sales tax4.85% state + local (~7.25% avg)
Property taxPrimary residence taxed at 55% of market value
Preparer notes
- Rate has been steadily dropping — confirm current year.
- Utah Social Security credit offsets state tax on SS benefits.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.