Utah

Sales Tax

  • Statewide: 4.85%
  • Counties can levy an additional sales tax of no more than 4.2%
  • Current average sales tax (with local taxes included): 6.903%
  • Common Exceptions at State Level:
    • Unprepared Foods: 3%
  • Gasoline Tax: 49.81 cents/gallon (Includes all state, local, and federal taxes)
  • Diesel Fuel Tax: 55.81 cents/gallon (Includes all state, local, and federal taxes)
  • Cigarette Tax: $1.70/pack of 20

 

Personal Income Tax

  • Personal Income Tax Rate: 4.95%
  • Standard deduction: 6% of the federal standard or itemized deduction amount
  • Personal Exemption Allowance: Dependents: $590, subject to phase-out.
  • Itemized Deductions Allowed?: Yes, subject to limitations.
  • Retirement Income
    • Social Security: Taxable to the extent included in federal Adjusted Gross Income. A new credit equal to 4.95% of Social Security benefits included in federal AGI. Phase-out begins at $30,000 for single filers and $50,000 for joint.*
    • IRAs: Taxable at ordinary income tax rates*
    • 401Ks/Defined contribution employer retirement plans: Taxable at ordinary income rates*
    • Private pensions: Taxable at ordinary income tax rates*
    • Public Pensions: Taxable at ordinary income rates*
  • Military Pay 
    • Active Duty Pay: Taxable at ordinary income tax rates
    • Military Retirement Pay: Exempt as of 2021 tax year, per Senate Bill 11 (signed into law March 11, 2021)
    • Military Disability Pay: Exempt
    • VA Dependency & Indemnity Compensation Benefits: Exempt
    • SBP/SSBP/RCSBP/RSFPP: Survivor benefits exempt as of 2021 tax year, per Senate Bill 11 (signed into law March 11, 2021)
Income Tax Comments: *Retirement income credit of $450 available if 65 and over, but phase-outs apply. Cannot claim both the $450 credit and new Social Security credit.

 

Property Tax

  • Local municipalities average .63% of the property's assessed value.
  • Calculation of assessed value: Fair market value
  • Relief programs for:
    • Owner-Occupied: Exemption of 45% of assessed value available. 
    • Over 66: If income less than $34,666, up to $1,067 tax credit; valuation reduction equal to tax on 20% of full market value available. Renters' program available.
    • Disabled Veterans (at least 10%)/Unmarried Surviving Spouse: Exemption up to $275,699 of assessed value based on percentage of service-linked disability.
    • Indigent and 65 or over: Tax credit and deferral programs available.
    • Active Duty Armed Forces Property Tax Exemption: 100% exemption if outside state for certain period of time.
    • Blind: Exemption of $11,500 in assessed value.
  • Personal Property Tax: Exempt. 

 

Inheritance & Estate Taxes: None

 

Department of Revenue website: www.tax.utah.gov

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