Utah Taxes

Utah taxes a resident individual's state taxable income at a single flat rate of 4.45% for taxable years beginning January 1, 2026 (Utah Code § 59-10-104, amended by Chapter 250 of the 2026 General Session). The rate was 4.5% for 2025, 4.55% for 2024 and 4.65% for 2023, per the State Tax Commission's rate table (which, as of November 2026, had not yet been updated to show the 2026 rate). The same rate applies to every income level; residents exempt under § 59-10-104.1 owe no tax.

Utah's state tax on motor fuel is $0.319 per gallon (31.9 cents) from July 1 through December 31, 2026 — a temporary rate for motor fuel only, down from $0.379 per gallon in the first half of 2026. The Utah State Tax Commission's rate table lists $0.355 per gallon for motor fuels and special fuels effective January 1, 2027. No gas-tax suspension is in effect in Utah. The 18.4-cent federal gasoline tax is extra.

No sales-tax holiday.

Locally assessed by county assessors with Tax Commission oversight under the certified-tax-rate process. A primary residence (plus up to one acre) is exempt on 45% of fair market value, so tax applies to only 55% (Utah Const. art. XIII sec. 3); rates vary by the taxing entities where the property sits. Bills and payments are handled by county officials.

Utah taxes grocery food at a reduced statewide rate of 3 percent instead of the full sales tax rate (Utah State Tax Commission). Grocery food is food eaten or chewed for taste or nutrition; prepared food is taxed at the full combined rate — food sold in a heated state or heated by the seller, food with two or more ingredients mixed or combined by the seller, and food sold with utensils the seller provides. Even vending-machine snacks such as gum, chips or a can of soda count as grocery food at the lower rate, while non-food items are taxed at the full rate.