Utah Business Tax Deadlines (2026)

Next Deadline: May 15 — Form 990 due for nonprofits

Federal Tax Deadlines (2026)

Utah State Tax Deadlines (2026)

Quarterly Estimated Tax Deadlines in Utah

Utah follows the federal estimated tax schedule:

Estimated payments are required if you expect to owe $1,000 or more in Utah income tax after withholding and credits.

Utah-Specific Tax Requirements

Utah imposes a flat individual income tax rate of 4.65% on all taxable income (effective 2023, reduced from the prior 4.85%). Utah calculates state tax on total income and then allows a nonrefundable credit equal to 6% of the federal standard deduction or itemized deductions (not a direct deduction), which creates a slightly progressive effective rate. Business income from sole proprietorships and pass-through entities is taxed at this flat rate on the individual return.

The Corporate Franchise/Income Tax is also a flat rate of 4.65% on net income apportioned to Utah, with a minimum tax of $100. The franchise tax and income tax are essentially merged into one return — the higher of the two applies, but practically, for profitable companies, it's the income tax at 4.65%. Utah's flat, relatively moderate rate and simple structure make it straightforward for business tax planning.

Utah's Sales and Use Tax has a combined state rate of 6.1% (including state, county option, mass transit, and other mandatory components), with local additions bringing total rates to between 6.1% and 9.05% depending on jurisdiction. The sales tax base includes most tangible goods and some services. Employers must withhold Utah income tax from employee wages and file monthly or quarterly returns through the Utah Taxpayer Access Point (TAP). Business entity renewals are filed with the Division of Corporations on the anniversary of formation.

What Happens If You Miss a Utah Tax Deadline?

Utah's late filing penalty is the greater of $20 or 2% per month of the unpaid tax, up to a maximum of 20%. A late payment penalty of 2% per month of the unpaid balance also applies, up to 20%. These penalties are calculated separately and can stack.

Interest on underpaid taxes accrues at a rate adjusted annually — for 2026, approximately 7%–8% per year (federal short-term rate plus 2%, floored at 6%). Interest begins accruing from the original due date.

Utah grants a 6-month automatic extension for individual income tax (file TC-546) and corporate tax, but you must pay at least 90% of the tax liability by the original due date to avoid late payment penalties. Utah also automatically recognizes a valid federal extension. Sales tax returns cannot be extended.

Utah State Tax Commission

Website: https://tax.utah.gov/

Phone: (801) 297-2200 or (800) 662-4335

Online Filing: https://tap.tax.utah.gov/

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