Taxes in Utah
Every state-level tax in Utah, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Utah stands out as a control state for wine, meaning the state itself sets prices rather than collecting a published per-gallon excise rate. For anyone moving here, that distinction matters more than it might first appear: because Utah controls wine pricing directly, shoppers won't find a straightforward tax figure attached to each gallon the way they would in states that simply levy an excise tax at the wholesale or retail level. Instead, the cost is folded into the price the state sets. The practical takeaway for residents and relocators is that wine purchases reflect a state-managed pricing system, not a visible line-item tax they can calculate in advance.
State income tax
4.50% flat rate.
Sales tax
The combined state + local sales tax rate is 7.42%. State rate 6.10% plus an average 1.32% local.
Estate & inheritance tax
Utah imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Utah levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Utah levies a cigarette tax of $2.20 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Utah levies a gas tax of 32.55¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Utah levies a beer tax of $0.431 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Utah levies a wine tax of control state per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Utah levies a spirits tax of $16.070 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.46%. Compare counties below for local rates.
Counties in Utah by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| San Juan County | 0.80% | $224,200 |
| Emery County | 0.62% | $218,700 |
| Duchesne County | 0.61% | $283,700 |
| Carbon County | 0.61% | $228,500 |
| Weber County | 0.60% | $426,700 |
| Tooele County | 0.57% | $431,600 |
| Sevier County | 0.54% | $311,200 |
| Salt Lake County | 0.54% | $525,700 |
| Davis County | 0.53% | $505,500 |
| Morgan County | 0.52% | $654,900 |
| Millard County | 0.51% | $284,700 |
| Uintah County | 0.51% | $298,600 |
| Box Elder County | 0.49% | $403,600 |
| Sanpete County | 0.47% | $347,200 |
| Daggett County | 0.46% | $282,300 |
| Wasatch County | 0.46% | $787,300 |
| Cache County | 0.45% | $444,400 |
| Juab County | 0.45% | $425,400 |
| Utah County | 0.44% | $538,700 |
| Washington County | 0.42% | $510,700 |
| Grand County | 0.41% | $538,700 |
| Iron County | 0.41% | $379,000 |
| Beaver County | 0.40% | $283,700 |
| Kane County | 0.40% | $410,900 |
| Piute County | 0.35% | $264,800 |
| Garfield County | 0.35% | $318,100 |
| Summit County | 0.35% | $1,067,700 |
| Wayne County | 0.34% | $411,800 |
| Rich County | 0.26% | $334,600 |