Utah pay stubs: flat state income tax and withholding
Utah's flat income tax dropped to 4.45% for 2026, and there are no local wage taxes. See what a Utah employer withholds from each paycheck.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Utah taxes income at a single flat rate, and lawmakers have lowered it several years in a row. For 2026 the rate is 4.45%, and the Utah State Tax Commission updated its withholding tables to match.
A flat rate does not mean withholding is simply 4.45% of gross pay. Utah's system builds in a taxpayer credit that phases out as income rises, so lower earners have a smaller share withheld. Utah withholding is based on the federal Form W-4, so there is no separate state form.
Other state payroll deductions
Utah does not have a state disability insurance program, a paid family leave payroll deduction or an employee unemployment contribution. Unemployment insurance is funded by employers. Anything else on a Utah stub, such as health premiums, retirement contributions or a garnishment, comes from the employee's own benefits or a court order and should be listed on its own line.
Local taxes
No Utah city or county levies an income tax, so all Utah employees are withheld under the same state rules.
Federal withholding still applies
- Federal income tax based on the employee's Form W-4.
- Social Security at 6.2%, up to the annual Social Security wage base.
- Medicare at 1.45%, plus the 0.9% additional Medicare tax on wages above $200,000.
Creating a Utah pay stub with PayStubNest
Open PayStubNest, enter hours and rate or a salary, and choose Utah. The exact figures on each stub depend on the employee's pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically: federal withholding, Utah income tax including the taxpayer credit, and year-to-date totals carried from each stub into the next. Preview free, then pay only if you download.
Record-keeping tip
When a state updates its withholding tables, keep a note of the first pay date that used the new tables. Any over-withholding from earlier in the year evens out on the employee's return, but your records should show when and why the state line changed. The Utah State Tax Commission publishes current tables, and our guides explain each part of the stub.