Income tax withholding
| Imposes wage income tax | Yes |
|---|---|
| Rate structure | Flat 4.45% |
| Withholding certificate | Federal Form W-4 Employee's Withholding Certificate (Utah uses the federal W-4; no separate state certificate) |
| Accepts federal Form W-4 | Yes |
| Convenience-of-the-employer rule | No |
| Nonresident withholding threshold | 20 days Per Utah Pub 14: do not withhold Utah tax for a nonresident employee who (1) has no other sources of Utah income, (2) works in Utah for 20 days or less, and (3) is a resident of a state that either has no income tax or provides a substantially similar exclusion for nonresidents (mutuality requirement). COST phrases this as 'more than 21 days'; the Pub 14 language ('20 days or less') is used here. |
| Local income taxes | No No local personal income or wage taxes in Utah. |
Reciprocity
States that exempt Utah residents
A Utah resident working in these states files that state's certificate and is taxed only by Utah.
Unemployment insurance and paid leave
| Taxable wage base 2026 | $50,700 2025 base was $48,900. |
|---|---|
| New employer rate | varies by industry New employers are assigned the average contribution rate for their industry, so there is no single statewide new-employer rate. |
| Experience rate range | 0.2% – 7.2% |
| Experience-rating method | benefit ratio |
| Employee UI contribution | No |
| Paid family / medical leave | No |
Employer registration
- Tax agency
- Utah State Tax Commission
- UI agency
- Utah Department of Workforce Services
Sources
tax.utah.gov · tax.utah.gov · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov