Finance · Utah · Tax year 2026
Utah Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Utah sole proprietor with no other income owes about $26,499: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,135 of Utah income tax. That is 26.5% of profit, or $6,625 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $307 less in Idaho and $4,135 less in Nevada.
- State income tax
- 4.45% flat
- Utah tax on $100,000
- $4,135
- National rank
- #17 highest of 51
- Set aside on $100,000
- 26.5%
- State estimated payments
- No quarterly schedule
- LLC filing fee
- $59
- State sales tax
- 4.85% + local
UtahChange state
More options
Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
✳ Free · No signup · Runs in your browser — we never store your numbers
Utah self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Utah tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $928 | $8,355 | 20.9% | $2,089 |
| $60,000 | $8,478 | $3,559 | $1,997 | $14,034 | 23.4% | $3,509 |
| $80,000 | $11,304 | $5,344 | $3,066 | $19,713 | 24.6% | $4,928 |
| $100,000 | $14,130 | $8,235 | $4,135 | $26,499 | 26.5% | $6,625 |
| $150,000 | $21,194 | $16,413 | $6,203 | $43,811 | 29.2% | $10,953 |
| $250,000 | $29,851 | $36,509 | $10,467 | $76,827 | 30.7% | $19,207 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Utah tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $0 | $6,050 | 15.1% | $1,512 |
| $60,000 | $8,478 | $1,885 | $788 | $11,151 | 18.6% | $2,788 |
| $80,000 | $11,304 | $3,550 | $1,857 | $16,711 | 20.9% | $4,178 |
| $100,000 | $14,130 | $5,335 | $2,926 | $22,390 | 22.4% | $5,597 |
| $150,000 | $21,194 | $9,795 | $5,598 | $36,587 | 24.4% | $9,147 |
| $250,000 | $29,573 | $25,154 | $10,467 | $65,195 | 26.1% | $16,299 |
How Utah taxes self-employment income
Utah starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $0 (none)
- Personal credit against tax: $966 single, $1,932 joint, $1,449 head of household
- Top rate: 4.45%; your bracket on $100,000 of profit is 4.45%.
2026 Utah income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.45% |
Utah vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $307 less in Idaho and $4,135 less in Nevada.
| State | State income tax | Total tax | Set aside | vs Utah |
|---|---|---|---|---|
| Utah | $4,135 | $26,499 | 26.5% | — |
| Arizona | $1,921 | $24,285 | 24.3% | −$2,214 |
| Colorado | $2,705 | $25,069 | 25.1% | −$1,430 |
| Idaho | $3,827 | $26,192 | 26.2% | −$307 |
| Nevada | $0 | $22,365 | 22.4% | −$4,135 |
| Wyoming | $0 | $22,365 | 22.4% | −$4,135 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Utah.
| Profit | Arizona | Colorado | Idaho | Nevada | Wyoming |
|---|---|---|---|---|---|
| $40,000 | −$402 | −$187 | −$57 | −$928 | −$928 |
| $60,000 | −$1,006 | −$601 | −$140 | −$1,997 | −$1,997 |
| $80,000 | −$1,610 | −$1,016 | −$224 | −$3,066 | −$3,066 |
| $100,000 | −$2,214 | −$1,430 | −$307 | −$4,135 | −$4,135 |
| $150,000 | −$3,121 | −$1,863 | +$87 | −$6,203 | −$6,203 |
| $250,000 | −$4,989 | −$2,417 | +$901 | −$10,467 | −$10,467 |
What's different about Utah for the self-employed
- Utah's 2026 rate is a flat 4.45%. Instead of a deduction, Utah gives a taxpayer credit (6% of the federal standard deduction) that phases out as income rises.
- No local income taxes.
- Utah's 2026 individual income tax rate is a flat 4.45% (down from 4.5% for 2025), per the Tax Commission's draft 2026 TC-40.
- The extension to file is automatic (6 months) but is not an extension to pay; a 2%-per-month penalty applies if the prepayment requirement is not met by the original due date.
Utah estimated payments and deadlines
Utah collects its own estimated income tax with Form TC-546 (optional), separately from the IRS. Utah does not require quarterly estimated payments. To avoid penalties, by the April 15, 2027 return due date you must have prepaid (through withholding, TC-546 or TAP payments, or credits) 90% of your 2026 tax or 100% of your 2025 tax.
The 2026 Utah income tax return is due April 15, 2027.
File and pay through the Utah State Tax Commission.
LLC fees and sales tax in Utah
- Forming an LLC: $59 state filing fee.
- Annual Report/Renewal: $18, every year, due by your formation anniversary date.
- Sales tax: 4.85% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Utah self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Utah?
For a single filer with no other income, about 23.4% of profit at $60,000, 26.5% at $100,000, and 29.2% at $150,000 for 2026, covering self-employment tax, federal income tax, and Utah income tax. Enter your own numbers in the calculator for a personal figure.
Does Utah tax self-employment income?
Yes. Utah taxes self-employment profit as ordinary income at 4.45% flat rate. Utah starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Utah estimated tax payments due for 2026?
Utah does not require quarterly estimated payments. To avoid penalties, by the April 15, 2027 return due date you must have prepaid (through withholding, TC-546 or TAP payments, or credits) 90% of your 2026 tax or 100% of your 2025 tax.
How much does an LLC cost in Utah?
The state filing fee to form an LLC is $59. Annual Report/Renewal: $18, every year, due by your formation anniversary date. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Utah's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- files.tax.utah.gov/tax/forms/drafts/tc-40.pdf
- files.tax.utah.gov/tax/forms/pubs/pub-14.pdf
- taxnews.ey.com/news/2026-1045-utah-tax-commission-releases-revised-withholding-formula-reflecting-lower-income-tax-rate-for-2026
- incometax.utah.gov/filing/extensions-and-prepayments
- commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf
- commerce.utah.gov/corporations/wp-content/uploads/2021/10/renewal.pdf
- files.tax.utah.gov/tax/forms/pubs/pub-25.pdf
- files.tax.utah.gov/tax/forms/current/tc-546.pdf