What is Utah's law on corporate franchise and income tax?

Flat 4.55% corporate franchise and income tax. Minimum tax $100. (Utah Code § 59-7-101 et seq.)

What is Utah's law on no state estate or inheritance tax?

Utah has no estate tax and no inheritance tax. (Utah imposes neither tax)

Utah law

Tax Laws in Utah.

Utah imposes a flat 4.55% individual income tax (2024, reduced from 4.65% in 2023). Sales tax is 4.85% state + local (combined rates commonly 6.1-9.05%). Corporate income tax is a flat 4.55%. Utah has no state estate tax or inheritance tax. Property taxes are administered locally and are moderate by national comparison. Utah has a distinctive tax-credit approach to social-policy goals (e.g., child tax credit, earned income credit).

Last verified: 2026-04-17

State law

Key Utah Statutes

Utah Individual Income TaxUtah Code § 59-10-101 et seq.

Flat 4.55% individual income tax. Utah conforms to the federal IRC with specific modifications.

Sales and Use TaxUtah Code § 59-12-101 et seq.

4.85% state sales tax. Local option taxes produce combined rates commonly 6.1-9.05%. Food and food ingredients taxed at reduced combined rate (~3%).

Corporate Franchise and Income TaxUtah Code § 59-7-101 et seq.

Flat 4.55% corporate franchise and income tax. Minimum tax $100.

Property TaxUtah Code § 59-2-101 et seq.

Locally assessed. Primary residence assessed at 55% of market value; other residential at 100%. Relatively low effective rates by national comparison.

No State Estate or Inheritance TaxUtah imposes neither tax

Utah has no estate tax and no inheritance tax.

State law

Official Sources

UT Tax Commission IRS

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Utah.

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Tax Laws in Utah.

Key Utah Statutes

Official Sources

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