Utah has a flat 4.45 percent individual income tax rate. Utah has a flat 4.45 percent corporate income tax rate, a 6.10 percent state sales tax rate (including a mandatory 1.25 percent local add-on), and an average combined state and local sales tax rate of 7.19 percent. Utah has a 0.48 percent effective property tax rate on owner-occupied housing value. Utah does not have an estate tax or inheritance tax. Utah’s gas tax is 38.55 cents per gallon, and its cigarette excise tax is $1.70 per pack of 20 cigarettes.
Utah raises tax revenue primarily through individual income taxes (30.5 percent of total state and local tax revenue), general sales taxes (29.9 percent), and property taxes (23.0 percent). Utah collects $6,239 in state and local tax collections per capita, carries $7,036 in state and local debt per capita, and has a 100 percent funded ratio of public pension plans. Utah’s tax system ranks 15th overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Utah is no exception. Use the tabs below to compare Utah taxes with other states and to see how Utah raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
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