See Line 10 in the TC-40 Line by Line Instructions .

Multiply line 9 by 4.5 percent (.045). If the result is zero or less, enter “0.”

Utah has a single tax rate for all income levels, as follows:

Date Range Tax Rate January 1, 2025 – current 4.5% or .045 January 1, 2024 – December 31, 2024 4.55% or .0455 January 1, 2023 – December 31, 2023 4.65% or .0465 January 1, 2022 – December 31, 2022 4.85% or .0485 January 1, 2018 – December 31, 2021 4.95% or .0495 January 1, 2008 – December 31, 2017 5% or .05 Tax years prior to 2008 Contact us for assistance