December, 17th 2025
Each state has unique income tax withholding rules. Below are Utah's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | UT |
|---|---|
| State Tax Withholding State Code | 49 |
| Acceptable Exemption Form | None |
| Basis For Withholding | Federal Exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Utah uses federal exemptions for state withholding calculations. The allowance structure follows the federal W-4 system. Employees typically claim allowances for themselves, spouse (if filing jointly), and dependents based on federal rules. Utah applies a withholding allowance reduction calculation that reduces the tax based on allowances claimed.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | Based on federal W-4 |
| Spouse | 1 allowance | If filing jointly (based on federal W-4) |
| Each Dependent | 1 allowance | Per dependent (based on federal W-4) |
Total Allowances = Federal W-4 Allowances
Utah uses federal exemptions directly. The state applies a complex withholding allowance reduction calculation that reduces the tax based on allowances claimed.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.
Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Multiply the annual taxable wages by 5.0% to determine the annual gross tax amount.
Annual Gross Tax = Annual Taxable Wages × 5.0%
Calculate the annual gross withholding allowance. Add the Base Allowance to the annual gross withholding allowance: Single = $440, Married = $880.
Calculate the annual withholding allowance reduction: Subtract $8,826 (Single) or $17,652 (Married) from the employee's annual taxable wages (but not less than zero), then multiply by 1.3% to determine the annual withholding allowance reduction.
Allowance Reduction = max(0, Annual Taxable Wages - $8,826 for Single or $17,652 for Married) × 1.3%
Subtract the annual withholding allowance reduction from the annual gross withholding allowance (but not less than zero). This is the annual net withholding allowance.
Subtract the annual net withholding allowance from the annual gross tax amount to determine the employee's annual net tax.
Divide the annual Utah tax withholding by 26 to obtain the biweekly Utah tax withholding.
Want to calculate in an easier way? Learn how to calculate Utah taxes via ezPaycheck below.
Learn MoreUtah uses a flat tax rate of 5.0% with a complex withholding allowance reduction calculation.
Annual Net Tax = (Annual Taxable Wages × 5.0%) - Annual Net Withholding Allowance
ezPaycheck simplifies payroll calculations, including Utah's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Utah state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
Contact Support
