Utah Payroll Withholding
Effective January 1, 2023

SingleMarried
  1. Utah taxable wages
  2. Multiply line 1 by .0485 (4.85%)
  3. Base allowance: $390.00
  4. Line 1 minus $7,774.00 (not less than 0)
  5. Multiply line 4 by .013 (1.3%)
  6. Line 3 minus line 5 (not less than 0)
  7. Withholding tax - line 2 minus line 6 (not less than 0)
  1. Utah taxable wages
  2. Multiply line 1 by .0485 (4.85%)
  3. Base allowance: $780.00
  4. Line 1 minus $15,548.00 (not less than 0)
  5. Multiply line 4 by .013 (1.3%)
  6. Line 3 minus line 5 (not less than 0)
  7. 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.