A visual guide to tax modernization in Utah Part four: individual income tax

The individual income tax represents Utah's single largest state and local government revenue source, generating nearly $6.8 billion in FY 2022. Utah's state-imposed income tax applies uniformly statewide, unlike some states that allow a local income tax. The income tax features many notable attributes: growth paired with volatility, constitutional limitation, tax burden balancing, and business and household taxation.