Utah Code » Title 59, Chapter 10 — Individual Income Tax Act; part 59-10-1 — Determination and Reporting of Tax Liability and Information
Utah Code

Utah Code § 59-10-104 (2026)

Tax basis -- Tax rate -- Exemption

✓ current as of May 2026
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A tax is imposed on the state taxable income of a resident individual as provided in this section.
For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of:
the resident individual's state taxable income for that taxable year; and
4.45%.
This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.
Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 1992–2025 · leading case: Jensen v. State Tax Comm'n, 835 P.2d 965 (Utah 1992).
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Jensen v. State Tax Comm'n, 835 P.2d 965 (Utah 1992). · cites it 2× “§§ 59 -14A-5, -11 (1974); §§ 59-10-104, -112 (1987). Federal taxable income is defined by the Utah Code as taxable income under 26 U.”
Buck v. Tax Comm'n, 2022 UT 11 (Utah 2022). “¶33 As such, the $400,000 question in this case is whether the Bucks were domiciled in Utah in 2012. Subsections (1), (2), and (3) of the Domicile Provision, taken together, provide the answer.”
Steiner v. Tax Comm'n, 2019 UT 47 (Utah 2019). “UTAH CODE § 59-10-104 (2013). Utah residents who paid income taxes in other states could take a credit against their Utah taxes in the amount of taxes they paid to other states, up to the amount that they would have paid under Utah’s tax rate.”
Mawhinney v. City of Draper, 2014 UT 54 (Utah 2014). · cites it 2× “, Utah Code § 59-10-104 (imposing an individual income tax of 5%); id.”
Thompson v. Utah State Tax Comm'n, 112 P.3d 1205 (Utah 2004). · cites it 2× “Utah’s income tax rate, while graduated, is seven percent at its highest bracket, Utah Code Ann. § 59-10-104 (Supp.2004), while the benefits increase provides all qualified state retirees a three percent increase in benefits, regardless of how much they lost when the exemption…”
Benjamin v. Utah State Tax Comm'n, 2011 UT 14 (Utah 2011). “§ 59-10-104(@2)(a) ("resident individual"); id.”
Tischmak v. Tax Comm'n, 2025 UT 24 (Utah 2025). · cites it 2× “”2 UTAH CODE § 59-10-104(1) (2008). For the 2013 and 2014 tax years, the tax code considered a person to be a “resident individual” for income tax purposes if the person was “domiciled” in Utah or had a home in Utah and was present in the state for approximately half of the year…”
Benjamin v. Utah State Tax Com'n, 2011 UT 14 (Utah 2011). “§ 59-10-104(2)(a) ("resident individual"); id.”
Utah Code § 59-10-104(1): 2 cases
Buck v. Tax Comm'n, 2022 UT 11 (Utah 2022). “¶33 As such, the $400,000 question in this case is whether the Bucks were domiciled in Utah in 2012. Subsections (1), (2), and (3) of the Domicile Provision, taken together, provide the answer.”
Tischmak v. Tax Comm'n, 2025 UT 24 (Utah 2025). “”2 UTAH CODE § 59-10-104(1) (2008). For the 2013 and 2014 tax years, the tax code considered a person to be a “resident individual” for income tax purposes if the person was “domiciled” in Utah or had a home in Utah and was present in the state for approximately half of the year…”
Utah Code § 59-10-104(2)(a): 1 case
Benjamin v. Utah State Tax Com'n, 2011 UT 14 (Utah 2011). “§ 59-10-104(2)(a) ("resident individual"); id.”
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