Utah retirement income tax (2026)

By the Deorbit Plan editorial team, a Berrydyne program · Last reviewed November 2026 · Topic: Taxes in retirement

Income tax: Flat 4.45%
Social Security: Taxed
Retirement exclusion: None modeled
Standard deduction: None
Personal exemption: None modeled
Capital gains: Taxed as ordinary income

How Utah taxes retirement income

Utah taxes income at one flat rate, 4.45%, whatever the amount and filing status^[1].

The simulator applies no standard deduction or personal exemption, so the rate applies from the first dollar of income that is not excluded.

Utah is one of 2 states covered here that tax Social Security. The simulator adds the federally taxable part of benefits (up to 85%, from the federal worksheet^[2]) to the Utah base: for the example couple that is $40,000 of their $48,000 in benefits. Where state law relieves part of that tax at lower incomes, the notes below say so. The simulator does not apply that relief, so it can overstate the tax.

The simulator applies no retirement-income exclusion in Utah: IRA and 401(k) withdrawals and pensions are taxed like other income. Any narrower break in state law that the simulator does not apply is listed under “What this page leaves out”.

Long-term capital gains and qualified dividends are taxed as ordinary income, at the same rates.

Put together, the example couple below owes $4,450 in Utah, the highest bill among the 24 states covered here that tax income.

2026 rate

One rate, 4.45%, applies to all taxable income for every filing status; there are no brackets.

Worked example

A retired couple, both 67, filing jointly, with $48,000 of Social Security, $40,000 of IRA withdrawals and a $20,000 pension. The figures are computed when the page is built, by the same state-tax function the simulator runs.

Married couple, both 67, in Utah
IRA / 401(k) withdrawals + pension	$60,000
Social Security in the state base ($48,000 received, $40,000 federally taxable)	$40,000
Less retirement exclusion	−$0
Less standard deduction	−$0
Less personal exemptions	−$0
Taxable in Utah	$100,000
Utah income tax	$4,450
Share of $108,000 gross income	4.12%

The couple’s next $1,000 of IRA withdrawals would add $80 of Utah tax.

A single retiree, 67, with half those amounts ($24,000 of Social Security, $20,000 of IRA withdrawals, a $10,000 pension) owes $1,838, 3.40% of gross income, against the couple’s 4.12%.

Single filer, 67, in Utah
IRA / 401(k) withdrawals + pension	$30,000
Social Security in the state base ($24,000 received, $11,300 federally taxable)	$11,300
Less retirement exclusion	−$0
Less standard deduction	−$0
Less personal exemptions	−$0
Taxable in Utah	$41,300
Utah income tax	$1,838
Share of $54,000 gross income	3.40%

Utah state tax calculator

Filing statusAge (both spouses)Social Security benefits for the yearIRA / 401(k) withdrawalsPension or annuity incomeWages

Utah income tax: $4,450 (4.12% of $108,000 gross income).
Taxable in Utah: $100,000 (after $0 of retirement exclusion and $0 of deductions and exemptions).
The next $1,000 of IRA withdrawals would add $80.

Runs the same state-tax function as the Deorbit Plan simulator, with withdrawals and pension split evenly between spouses on a joint return. State tax only; federal tax and any local income tax are not included.

As IRA withdrawals rise

The same couple, with Social Security and the pension unchanged, taking more from their IRAs (a larger withdrawal, a required minimum distribution or a Roth conversion all count as distributions here):

Utah tax for the example couple at higher IRA withdrawals
IRA withdrawals	Utah tax	Share of gross income	Next $1,000 adds
$0	$1,157	1.70%	$82
$20,000	$2,804	3.19%	$82
$40,000	$4,450	4.12%	$80
$80,000	$6,266	4.23%	$45
$120,000	$8,046	4.28%	$45
$200,000	$11,606	4.33%	$45

Neighbouring states

The example couple’s state tax in Utah and in the neighbouring states covered here, same income and ages:

Example couple’s state income tax, 2026
State	Income tax	Social Security	Couple’s tax	Difference
Utah	Flat 4.45%	Taxed	$4,450	n/a
Wyoming	None	Not taxed	$0	−$4,450
Colorado	Flat 4.4%	Exempt	$0	−$4,450
Arizona	Flat 2.5%	Exempt	$750	−$3,700
Nevada	None	Not taxed	$0	−$4,450

Against Utah, the couple would pay less in Wyoming (−$4,450), Colorado (−$4,450), Arizona (−$3,700), Nevada (−$4,450). With $200,000 of IRA withdrawals instead of $40,000, they would owe $11,606 in Utah, against Wyoming ($0), Colorado ($6,151), Arizona ($4,750), Nevada ($0).

What this page leaves out

What the simulator does and does not handle for Utah, item by item^[1]:

Flat 4.45% (tax year 2026, Chapter 250/S.B. 60, down from 4.50% in 2025, HB 106).
Deductions/exemptions exist only as a ~6% taxpayer tax credit that phases out with income, modeled as no deduction (overstates tax at low incomes).
Social Security taxed (its credit phases out above ~$90k married filing jointly, so high incomes pay in full).
Retirement credit ignored.
Gains ordinary.

In every state the simulator also leaves out credits, itemized deductions, deductions that phase out with income, local income taxes, surtaxes and any deduction for federal tax paid. It holds state amounts fixed and does not index them for inflation.

See it over a full plan

Load the demo plan with Utah as the state of residence and see the state tax line year by year, alongside federal tax, RMDs and Roth conversions. Open it in the simulator →

If you already have a saved plan, the link only takes you to the Household panel, where the state is set; your plan is not changed.

This page shows how the rules work. It is not financial, tax or investment advice. State law has details these pages leave out, so check the state’s own instructions or ask a tax professional before you act. See the disclaimer.

Sources

Verified September 23, 2026. The full verification record for this entry is in the sources ledger, with every other figure the simulator uses on the sources page.