State retirement taxes · 2026
Does Utah tax retirement income?
Short answer: Partly. Utah taxes Social Security, but a credit offsets that tax for single filers with modified AGI up to $54,000 ($90,000 joint). No pension or IRA exclusion — only a $450 credit for people born in 1952 or earlier.
AGI is the adjusted gross income on your federal tax return.
What’s taxed in Utah
2026 rules. AGI means the adjusted gross income on your federal return.
- Social SecurityPartly taxed
- Utah taxes Social Security, but a credit offsets that tax for single filers with modified AGI up to $54,000 ($90,000 joint).
- PensionsTaxed
- Pensions are fully taxable at 4.45%; only people born in 1952 or earlier can get a $450 retirement credit.
- IRA & 401(k) withdrawalsTaxed
- IRA and 401(k) withdrawals are fully taxable at 4.45%.
- Military retirement payNot taxed
- A credit equal to 4.45% of military retirement pay (including Survivor Benefit Plan income) effectively exempts it.
- Income tax rate4.45% flat
- A flat 4.45% for 2026 (4.5% in 2025, 4.55% in 2024).
Does Utah tax Social Security?
Utah taxes Social Security, but a credit offsets that tax for single filers with modified AGI up to $54,000 ($90,000 joint).
Social Security that is taxable federally is included in Utah income, but a nonrefundable credit equal to the 4.45% rate times the benefits in Utah taxable income offsets the tax. The credit shrinks by 2.5 cents for each dollar of modified AGI over $54,000 single, $45,000 married filing separately, $90,000 head of household or $90,000 joint (raised in 2025; not indexed). You can’t claim it in the same year as the $450 retirement credit. From 2026 you can also subtract Social Security you had to repay.
Your federal return is a separate question — see how much of your benefit the IRS taxes with the taxable Social Security calculator.
Are pensions taxed in Utah?
Pensions are fully taxable at 4.45%; only people born in 1952 or earlier can get a $450 retirement credit.
Public and private pensions are taxed with no pension exclusion. The $450 nonrefundable retirement credit is for those born on or before December 31, 1952, and shrinks by 2.5 cents per $1 of modified AGI over $25,000 single, $16,000 separate or $32,000 joint or head of household. It can’t be combined with the Social Security or military credits.
Public vs. private pensions: Treated the same: taxable.
Are IRA and 401(k) withdrawals taxed in Utah?
IRA and 401(k) withdrawals are fully taxable at 4.45%.
The only relief is the $450 credit for those born in 1952 or earlier.
Required minimum distributions (RMDs) are IRA and 401(k) withdrawals, so the same rules apply. Estimate your RMD.
Is military retirement pay taxed in Utah?
A credit equal to 4.45% of military retirement pay (including Survivor Benefit Plan income) effectively exempts it.
What is Utah’s income tax rate?
A flat 4.45%.
A flat 4.45% for 2026 (4.5% in 2025, 4.55% in 2024).
Standard deduction and exemptions
No standard deduction. Instead, a taxpayer tax credit equals 6% of your federal standard (or itemized) deduction plus Utah personal exemptions, phased out at 1.3% of income above a base ($18,213 single, $36,426 joint for 2025; 2026 amounts not located). The federal $6,000 senior deduction has no effect on the Utah return.
What tax breaks do seniors get in Utah?
The Social Security credit (income-limited), the $450 retirement credit for those born in 1952 or earlier, and the military retirement credit. The federal 65+ standard deduction add-on still feeds the 6% taxpayer credit.
What changed for 2026?
2025: the rate was cut to 4.5% and the Social Security credit limits were raised (now based on Utah taxable income). 2026: SB 60 cut the rate to 4.45% retroactive to January 1; HB 60 added a subtraction for repaid Social Security. No full Social Security exemption was enacted.
The 2026 rate comes from SB 60 (2026), retroactive to January 1, 2026.
What we couldn’t confirm
- Utah’s 2026 taxpayer-credit phase-out base amounts were not located; we show the 2025 figures.
How Utah compares with its neighbors
Thinking of moving across the line? Here’s how each bordering state treats retirement income in 2026.
- UtahThis pageMixedSocial Security Partly taxedTop rate: 4.45% flat
- ArizonaFriendlySocial Security Not taxedTop rate: 2.5% flat
- ColoradoVery friendlySocial Security Partly taxedTop rate: 4.4% flat
- IdahoMixedSocial Security Not taxedTop rate: 5.3% flat
- NevadaTax-free retirement incomeSocial Security Not taxedTop rate: None
- WyomingTax-free retirement incomeSocial Security Not taxedTop rate: None
State tax is half the picture — check the federal side
Utah retirement tax questions
Is Utah tax-friendly for retirees?
We rate Utah “Mixed” for 2026. Utah taxes Social Security, but a credit offsets that tax for single filers with modified AGI up to $54,000 ($90,000 joint). No pension or IRA exclusion — only a $450 credit for people born in 1952 or earlier. The top income tax rate is 4.45%.
Are required minimum distributions (RMDs) taxed in Utah?
RMDs are withdrawals from IRAs and 401(k)-type plans, so they follow Utah’s rules for those accounts. IRA and 401(k) withdrawals are fully taxable at 4.45%.
Is military retirement pay taxed in Utah?
No. A credit equal to 4.45% of military retirement pay (including Survivor Benefit Plan income) effectively exempts it.
What is Utah’s income tax rate for 2026?
A flat 4.45% for 2026 (4.5% in 2025, 4.55% in 2024).
Sources for Utah
Primary sources only. We re-check them whenever an agency publishes new figures.
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