Overview
Utah uses a flat state income tax rate and relies on the federal W-4 for withholding purposes. The state only requires the filing status from the federal W-4—no additional state-specific form is needed.
What Makes Utah Unique: Utah has a flat income tax rate of 4.65% and uses a state-specific Form TC-40 for annual returns, but employers use Form TC-40W or TC-941 for withholding. Utah also offers taxpayer tax credit adjustments.
State Income Tax (SIT)
Utah imposes a flat state income tax rate of 4.55% (effective June 2024). The state uses the federal W-4, and only the filing status is needed for the Utah SIT calculation. Per Utah’s Publication 14, no subtraction is made for personal or other withholding allowances claimed on the federal W-4. This makes Utah one of the simplest states for income tax withholding.
| Tax Structure | Flat rate: 4.55% |
| State Withholding Form | Uses federal W-4 (filing status only) |
| No Allowances | Allowances from federal W-4 are not used |
| Supplemental Rate | 4.55% |
| SUTA Rate | 0.3% default for new employers |
Supplemental Wages
Utah supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 4.55%.
Employer State Unemployment Tax (SUTA)
Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 0.3%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 0.3% |
| Rate Assignment | Experience-rated; assigned annually by the state |
How to Set Up Utah Payroll Withholding
Follow these steps to begin withholding Utah payroll taxes for your employees:
- Obtain your Federal EIN at irs.gov
- Register with the Utah State Tax Commission at tap.utah.gov
- Register for SUTA with the Utah Department of Workforce Services at jobs.utah.gov
- Employees use the federal W-4 for Utah withholding
- Submit a Netchex tax team request to enable Utah SIT and SUTA
- Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
- Configure any additional tax settings in the employee profile
Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Utah payroll taxes on your behalf.
Utah Payroll Tax Filing Deadlines
The following are general filing and deposit deadlines for Utah payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at UtahState Tax Commission.
| Tax | Deposit Frequency | Typical Due Date |
| SIT Withholding | Monthly | Last day of the following month |
| SIT Withholding | Quarterly | Last day of month following quarter |
| Annual Reconciliation (TC-941R) | Annual | January 31 |
| SUTA | Quarterly | April 30, July 31, Oct 31, Jan 31 |
Note: Deadlines are subject to change. Always confirm current requirements directly with Utah State Tax Commission at https://tax.utah.gov/withholding.
Resources & Links
The following official resources will help you stay current on Utah payroll tax requirements:
Frequently Asked Questions: Utah Payroll Taxes
What is Utah’s flat income tax rate?
Utah’s flat income tax rate is 4.65%.
What form do Utah employees complete?
Utah uses the federal W-4 for withholding purposes, with adjustments made via the Utah withholding tables.
What is Utah’s SUTA wage base?
Utah’s SUTA wage base is $47,000 per employee per year (2025). Verify at jobs.utah.gov/ui/employer.
Does Utah have local payroll taxes?
No. Utah does not impose local payroll taxes.
What is Utah’s supplemental withholding rate?
Utah uses a flat supplemental rate of 4.65%.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026.
Let Netchex Handle the Complexity
Staying compliant with payroll taxes doesn’t have to be stressful. Netchex automatically calculates, withholds, and files your payroll taxes so you can focus on what matters most — your people.
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