Utah Payroll Withholding
Effective June 1, 2025
| Single | Married | 
- Utah taxable wages
 
- Multiply line 1 by .0450 (4.50%)
 
- Base allowance: $450.00
 
- Line 1 minus $9,107.00 (not less than 0)
 
- Multiply line 4 by .013 (1.3%)
 
- Line 3 minus line 5 (not less than 0)
 
- Withholding tax - line 2 minus line 6 (not less than 0)
 
 
 | 
- Utah taxable wages
 
- Multiply line 1 by .0450 (4.50%)
 
- Base allowance: $900.00
 
- Line 1 minus $18,213.00 (not less than 0)
 
- Multiply line 4 by .013 (1.3%)
 
- Line 3 minus line 5 (not less than 0)
 
- Withholding tax - line 2 minus line 6 (not less than 0)
 
 
 | 
Note(s):
- All amounts are annual unless otherwise noted
 
- Withheld amount must be rounded to the nearest dollar.