All states

Utah

Flat rate
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — Utah (UT)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Utah levies a single flat rate of 4.5% (2025) on Utah taxable income — no brackets, same rate for every filing status and income level. The rate has been cut yearly: 4.65% (2023) → 4.55% (2024) → 4.5% (2025, HB 106).
  • Utah taxes (essentially) federal AGI at the flat rate but grants NO in-income deduction or exemption; instead it subtracts a non-refundable Taxpayer Tax Credit that phases out as income rises.
  • Taxpayer Tax Credit = 6% × (Utah personal exemption + federal standard/itemized deduction − state income tax included in federal itemized deductions), then reduced by 1.3% of Utah taxable income above the base phase-out amount (Single/MFS 18,213; MFJ 36,426; HoH 27,320), floored at 0.
  • Utah personal exemption is $2,111 per qualifying dependent (2025, UCA §59-10-1018(1)(g)) — a dependent-only exemption Utah kept after the TCJA; there is none for the taxpayer or spouse.
  • Inside the phase-out band the marginal rate is 4.5% + 1.3% = 5.8% (each extra dollar both is taxed and erodes the credit); below the base or once the credit is exhausted it is the plain 4.5%.
  • Utah taxable income starts from federal AGI; Utah additions/subtractions (e.g. municipal-bond interest, U.S. obligation interest, previously-taxed retirement income) are not expressible with the shared input, so no add-backs are applied.
  • Not modelled: the Qualified Exempt Taxpayer provision (federal AGI ≤ federal standard deduction → $0 Utah tax) because the Taxpayer Tax Credit already yields $0 throughout that income range; and Utah's other credits (Social Security benefits credit, retirement credit, earned income tax credit, my529 credit, etc.) for which the shared input lacks fields.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.