★ Utah
2026 Compliance Year
Utah Payroll Compliance
Every rate, wage base, and threshold Utah employers need for 2026 — sourced from the State Tax Commission and Dept. of Workforce Services — including a SUI wage base that runs surprisingly high for a flat-tax state.
Last reviewed: July 2026 · Sources: tax.utah.gov, jobs.utah.gov
Min Wage
$7.25
federal floor
Income Tax
4.55%
flat rate
Local Tax
None
no city/county tax
SUI Wage Base
$50,700
notably high
SUI Rate Range
0.3%–7.3%
experience-rated
Minimum Wage & Hours
Utah’s minimum wage matches the federal floor of $7.25/hour with no state-level increase. No Utah city or county sets its own minimum wage.
| Item | 2026 Value | Notes |
|---|---|---|
| State minimum wage | $7.25/hr | Matches the federal FLSA floor |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state overtime rule |
| Local wage ordinances | None | No Utah city or county sets its own minimum wage |
State Income Tax Withholding
Utah applies a flat 4.55% rate to all taxable wages, with no local income tax anywhere in the state.
| Item | 2026 Value | Notes |
|---|---|---|
| Flat withholding rate | 4.55% | Same rate at every income level |
| Local income tax | None | No Utah city or county imposes one |
| Filing portal | Utah Taxpayer Access Point (TAP) | Online registration and withholding filing |
Utah flat income tax rate
4.95% → 4.55% since 2022
Utah has cut its flat rate multiple times in recent years as part of an ongoing legislative tax-reduction push.
4.95%
4.85%
4.65%
4.55%
2022202320242025–26
Per successive Utah Legislature tax cuts; the rate has fallen four consecutive years running.
2026 flat/simple tax rate — regional comparison
Utah sits in the middle among Mountain West states
Nevada and Wyoming have no income tax at all; Idaho runs meaningfully higher.
Idaho (top rate)
~5.8%
Colorado
4.40%
Utah
4.55%
Arizona
2.5%
Nevada / Wyoming
0%
Bars scaled to Idaho's ~5.8%. Utah is highlighted in deep blue as the subject state.
Unemployment Insurance (SUI)
Utah’s SUI taxable wage base is $50,700 for 2026 — notably high compared to most flat-tax states, and well above neighboring states with similar tax structures.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $50,700 | Notably high for a flat-tax, low-regulation state |
| Rate range | 0.3% – 7.3% | Based on employer experience |
| Administering agency | Dept. of Workforce Services | Quarterly filing, standard schedule |
2026 SUI wage base — flat-tax state comparison
Utah's base runs well above similar states
Despite a simple flat income tax, Utah's SUI wage base is far higher than other flat-tax states covered in this guide.
Utah
$50,700
Michigan
$9,500
Kentucky
$11,100
Indiana
$9,500
Bars scaled to Utah's $50,700. Utah's wage base is more than 4× higher than several other states with a similarly simple flat-rate income tax.
Official Utah .gov Resources
About this guide: This page represents independent editorial analysis prepared for payroll professionals, compiled from publicly available Utah state government publications (State Tax Commission and Dept. of Workforce Services). Rates and thresholds change; always verify current figures against the official .gov sources linked above before making payroll decisions. This is not legal or tax advice — consult a qualified advisor for your specific situation. Last reviewed July 2026.