Retiring in Utah

Every figure below is sourced to Utah’s own publications and dated. Estimates only, and not tax advice.

Utah at a glance

401(k) and IRA withdrawals
Taxed
Social Security
Taxed above an income threshold
Below the threshold it is exempt, which is why a yes-or-no answer is usually wrong here.
Top marginal rate
4.45%
A flat rate on all taxable income.
Tax year
2026
Brackets are legislated and change on a fixed calendar, so the year matters.
  • Utah is one of the small group of states still taxing Social Security benefits in 2026, and it is the state where describing that treatment as an income threshold is most misleading: the threshold governs a CREDIT, not an exclusion, so the benefit is nonrefundable, is lost against other credits, and interacts with the retirement and military-retirement credits by mutual exclusion.
  • The thresholds in Utah Code 59-10-1042 are FIXED DOLLAR AMOUNTS in statute and are not inflation-indexed. The legislature has raised them by amendment three times (2022, 2023, and 2025); between amendments they erode in real terms every year.
  • 'Modified adjusted gross income' for the Social Security credit is a Utah-specific measure, not plain federal AGI: 59-10-1042(1)(d) defines it as adjusted gross income plus any interest income not included in AGI plus any addition to AGI required by Section 59-10-114. A calculator comparing a reader's federal AGI to these thresholds will be slightly low for anyone holding out-of-state municipal bonds.
  • Utah has not enacted a state-facilitated auto-IRA employer mandate, so autoIraProgram is deliberately absent from this record rather than unresearched.