TaxWrenTaxes for Utah freelancers in 2026
Single filers get a standard deduction credit of $966.
On $85,000 of 1099 profit, a single filer owes about $2,549 in Utah income tax on top of $17,800 in federal taxes. That ranks 21st lowest of 51 (50 states and DC), $180 less than the median state.
Among its neighbors, Nevada, Wyoming and Arizona would tax the same income less, while Colorado and Idaho would tax it more.
Utah income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 4.45% | $0 | $0 |
Utah vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Utah | $2,549 | $20,349 | $64,651 |
| Arizona | $1,572 | $19,372 | $65,628 |
| Colorado | $2,767 | $20,567 | $64,433 |
| Idaho | $3,078 | $20,878 | $64,122 |
| Nevada | $0 | $17,800 | $67,200 |
| Wyoming | $0 | $17,800 | $67,200 |
How Utah taxes changed
For 2026, Utah cut its top rate from 4.5% to 4.45%. State tax on $85,000 of 1099 profit falls from $2,655 to $2,549 (−$106).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 4.5% | 4.45% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $2,655 | $2,549 |
| Take-home on a $75,000 salary | $58,839 | $59,221 |
Each year uses that year's federal and Utah rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- The standard deduction is taken in the form of a nonrefundable credit of 6 percent of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out at 1.3 cents per dollar of AGI above $18,213 ($36,426 for MFJ) as of 2025.
Sources: Utah revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Utah 1099 tax FAQ
Does Utah have a state income tax?
Utah has a flat income tax of 4.45%.
How much should a freelancer in Utah set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,549 Utah income tax. Use the calculator for your own income, expenses and filing status.
What is the top Utah income tax rate in 2026?
4.45%. Utah has a flat income tax of 4.45%.
Do I need to make estimated tax payments to Utah?
Generally yes, if you expect to owe state tax that is not covered by withholding. Utah sets its own thresholds and due dates; check the Utah revenue department's estimated payment rules.