Quick answer
Utah paycheck basics
Utah taxes income at a single flat rate, and the 2026 Legislature lowered it again: Senate Bill 60 cut the rate from 4.5% to 4.45% for tax years starting January 1, 2026. The Utah State Tax Commission built the new rate into its withholding schedules for pay periods beginning on or after June 1, 2026, so paychecks earlier in the year were still withheld at 4.5%.
Utah has no state version of Form W-4. Your employer uses the filing status on your federal W-4 and the Tax Commission's schedules, which take 4.45% of your wages and then give back a small base allowance credit that shrinks as pay rises. This calculator applies the schedule in effect on your pay date, along with federal income tax, Social Security and Medicare, to estimate Utah take-home pay for your salary or hourly wage.
How Utah taxes your paycheck
Utah's income tax for 2026 is a flat 4.45% of state taxable income under Utah Code section 59-10-104 as amended by Senate Bill 60. Employers withhold it with the schedules in Tax Commission Publication 14. Each schedule has seven lines: Utah taxable wages; wages times 4.45%; a base allowance; wages minus an exempt amount; that excess times 1.3%; the base allowance minus that reduction, not below zero; and the withholding, which is the 4.45% amount minus what is left of the allowance. For a biweekly paycheck the base allowance is $19 single or $37 married and the exempt amounts are $360 and $719, so on most full-time salaries the allowance phases out completely and withholding is simply 4.45% of wages. The Tax Commission's worked examples carry each line in whole dollars. Married filing jointly on the federal W-4 uses the married schedule; single, married filing separately and head of household use the single schedule. Utah taxable wages are wages subject to federal withholding, so traditional 401(k) deferrals and pretax insurance premiums lower them, and bonuses are withheld the same way as regular pay.
| Filing status | Rate |
|---|---|
| All filing statuses | 4.45% |
Worked example
A $60,000 salary in Utah, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Utah
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Utah income tax: −$103.00
Net pay per paycheck: $1,835.07
Computed with Utah's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Utah
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,256.00 | $32,656.00 | $1,348.77 | $35,068.02 |
| $60,000 | $1,835.07 | $47,711.82 | $1,934.92 | $50,307.92 |
| $80,000 | $2,367.22 | $61,547.72 | $2,508.99 | $65,233.74 |
| $100,000 | $2,874.38 | $74,733.88 | $3,087.07 | $80,263.82 |
| $150,000 | $4,119.58 | $107,109.08 | $4,480.89 | $116,503.14 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your Utah withholding details. The calculator only shows the fields Utah actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Utah income tax − state payroll programs − local tax − post-tax deductions.
Utah vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Utah compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Utah (annual) |
|---|---|---|---|
| Utah | $2,240.94 | $58,264.44 | — |
| Idaho | $2,248.94 | $58,472.44 | +$208.00 |
| Wyoming | $2,368.94 | $61,592.44 | +$3,328.00 |
| Colorado | $2,238.63 | $58,204.38 | −$60.06 |
| Arizona | $2,311.25 | $60,092.50 | +$1,828.06 |
| Nevada | $2,368.94 | $61,592.44 | +$3,328.00 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What is the Utah state income tax rate for 2026?+
A flat 4.45%. Senate Bill 60 lowered the rate from 4.5% for tax years beginning on or after January 1, 2026, and applies it to every filing status.
When did Utah paychecks start using the 4.45% rate?+
With the Tax Commission's Publication 14 schedules effective for pay periods beginning on or after June 1, 2026. Paychecks before that were withheld at 4.5%. Because the lower rate applies to the whole 2026 tax year, any extra withheld earlier in the year counts toward your 2026 tax and comes back as a refund if it is more than you owe.
How is Utah withholding calculated?+
Your employer multiplies Utah taxable wages by 4.45%, then subtracts a base allowance credit, which is reduced by 1.3% of wages above an exempt amount. For a single employee paid $60,000 a year biweekly, the credit is fully phased out and withholding is 4.45% of $2,307.69, or about $103 per paycheck.
Is there a Utah W-4 form?+
No. Utah withholding is based on your federal Form W-4: married filing jointly uses the married schedule, and single, married filing separately and head of household use the single schedule. The Tax Commission says no subtraction is made for withholding allowances claimed on the federal W-4.
What is the Utah base allowance?+
A credit built into the withholding schedules: $485 a year for single employees and $970 for married employees on the June 2026 schedules ($19 and $37 per biweekly paycheck). It is reduced by 1.3% of wages above $9,348 a year (single) or $18,696 (married), so it only matters at lower pay.
How are bonuses taxed in Utah?+
Publication 14 has no separate bonus rate. A bonus is Utah taxable wages for the pay period and goes through the same schedule as your regular pay. Federal withholding on a bonus is usually the flat 22% supplemental rate.
Does Utah tax 401(k) contributions?+
Not through withholding. Utah calculates withholding on wages subject to federal withholding, so traditional 401(k) deferrals and pretax health premiums lower your Utah withholding as well as federal.
Does Utah have local income taxes?+
No. Utah cities and counties do not withhold income tax from wages, and there is no employee-paid state disability or paid leave deduction, so state income tax is the only Utah line on your pay stub.
What is the minimum wage in Utah?+
$7.25 an hour, the same as the federal minimum wage.
Sources
- Utah State Tax Commission — Publication 14, Withholding Tax Guide (Rev. 4/26, effective June 1, 2026)
- Utah State Tax Commission — Publication 14 page
- Utah Code § 59-10-104, Tax basis — Tax rate (effective 1/1/2026)
- Utah Legislature — S.B. 60 Income Tax Rate Amendments (2026)
- Utah State Tax Commission — Withholding
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet