# 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.

Source: https://www.paystubnest.com/states/utah
State: Utah (UT)
Published: 2026-09-25
Last reviewed: 2026-10-12
Publisher: PayStubNest.com

## Short answer

A Utah paycheck has federal income tax, Social Security and Medicare withheld, plus Utah income tax. Utah uses one flat rate, which is 4.45% for 2026. There are no city or county income taxes in Utah and no state disability, paid leave or employee unemployment deductions.

## 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](https://www.paystubnest.com/app/new), 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](https://tax.utah.gov) publishes current tables, and our [guides](https://www.paystubnest.com/guides) explain each part of the stub.