2025 Utah Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Utah in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Utah State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 4.50% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.50%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Utah — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 2 · Official restatement
6 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official Utah State Tax Commission rate page, fetched this session, lists 4.5% (.045) 'January 1, 2025 – current'.
Cited for Capital gains · confirmed
Official Utah State Tax Commission TC-40 subtractions list, fetched this session — no capital-gains line item present.
Cited for Capital gains · confirmed
Official page describing the narrow small-business-stock reinvestment credit (TC-40A code 04), corroborating that this is a credit, not a general LTCG exclusion.
Cited for Standard deduction · confirmed
Official Utah State Tax Commission page, fetched this session, giving the TTC formula (6% credit, 1.3% phase-out, ~$18,213 single threshold for 2025).
Cited for Rate brackets, Corporate rate · confirmed
Official enrolled bill text (primary/legislative), fetched and read this session — Section 3 shows Utah Code 59-10-104(2)(b) struck from 4.5% to 4.45%.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.