Utah Capital Gains Tax: 2026 Rules and Calculator

Short answer: Utah taxes capital gains as ordinary income at a flat 4.45% for 2026 (4.5% for 2025) (Utah Code 59-10-104). On top of that comes federal capital gains tax (0%, 15% or 20% for 2026 under IRS Rev. Proc. 2025-32, and up to 25% on building depreciation) and the 3.8% net investment income tax above $250,000 of income for married couples or $200,000 single (IRC 1411).

Utah capital gains tax calculator

Enter your sale: rental property, your home, land, a business, stock or collectibles. You get the 2026 tax in Utah (federal, the 3.8% tax and Utah tax) and the same sale spread over the years the buyer pays you. It runs in your browser on the same engine as our capital gains tax calculator.

Example loaded. Change any number to run yours.

What you are sellingRental or investment real estateYour home (Section 121 exclusion)LandA business you work inPublicly traded stock or fundsCollectibles (art, coins, gold, cars)

Sale price

Selling costs (commission, title, legal)

Your adjusted basis

What you paid plus improvements, minus depreciation or depletion taken. Inherited: the value at the date of death.

Owned and lived in it 2 of the last 5 years?YesNo

How long you have held itMore than 1 year1 year or less

State you will be taxed inAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Filing statusMarried filing jointlySingleHead of household

Other income this year (before deductions)

Years the buyer pays you over (1 = all now)

Expected sale date

Utah taxes capital gains as ordinary income at a flat 4.45% for 2026 (4.5% for 2025) (Utah Code 59-10-104). Source: Utah Code 59-10-104, checked October 13, 2026. Federal: 2026 brackets per IRS Rev. Proc. 2025-32 (0%, 15% and 20% on long-term gain; 20% above $613,700 of taxable income married filing jointly); 25% cap on building depreciation, IRC 1(h)(1)(E); 28% cap on collectibles, IRC 1(h)(4); 3.8% net investment income tax above $250,000 married or $200,000 single, IRC 1411.

Estimated tax on this sale (2026), example in Utah

$169,535

You keep $1,522,465 after selling costs and tax. The tax is 24.5% of your gain.

Your gain

• Sale price less selling costs$1,692,000
• Less your basis$500,000
• Home sale exclusion (IRC 121)-$500,000
• Your taxable gain$692,000
• Long-term gain at 0%, 15% or 20%$692,000

The tax, line by line

• Federal income tax$115,105
• Net investment income tax (3.8%)$23,636
• Utah tax$30,794
• Total tax$169,535
• You keep$1,522,465

Spreading it: set the years above 1 to compare all in one year with the buyer paying you over time.

Get the REAL numbers

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Talk to capital gains expert Hans Goldstein, EA.

These are estimates. Have a qualified tax professional run your real numbers in a 15-minute scope call.

Why now: the closing date and how the buyer pays you are set before closing, and they decide how much Utah and federal tax this sale costs.

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This is an estimate. Getting it right down to the tee takes your actual tax forms (returns, K-1s, depreciation schedules), a consult and a paid analysis. The first 15-minute scope call is free.

How Utah taxes capital gains in 2026

Utah taxes capital gains as ordinary income at a flat 4.45% for 2026 (4.5% for 2025) (Utah Code 59-10-104).

Selling Utah property while living elsewhere: Utah taxes a nonresident on gain from real estate and other property located in Utah, so selling Utah property from another state still means a Utah return.

Worked example (computed October 13, 2026)

A home sale where the federal exclusion comes off first and Utah taxes the rest at 4.45%. A married couple filing jointly in Utah sells their home for $1,800,000 with $108,000 of selling costs. Basis is $500,000, and other income is $180,000. $500,000 of the gain is excluded as a home sale (IRC 121).

• Taxable gain: $692,000.
• All in one year (2026): $115,105 federal income tax, $23,636 net investment income tax and $30,794 Utah tax (4.5% of the gain): $169,535 in total, 24.5% of the gain.
• This example is priced all in one year. set the years above 1 in the calculator to compare a sale paid over time.

What the calculator simplifies

It applies the rule above to the whole gain for one sale in 2026. It also leaves out local taxes unless named above, the alternative minimum tax effect of note interest, and equipment recapture on a business sale. Federal tables for later years carry the 2026 tables forward.

Spreading a Utah sale over several years

On an installment sale the gain is reported as the buyer pays you (IRC 453), so each year's slice can stay in lower federal brackets and under the 3.8% threshold. Building depreciation is reported first (Treas. Reg. 1.453-12), equipment recapture is taxed in the year of sale (IRC 453(i)), and notes over $5,000,000 owe the Section 453A interest charge. More on how it works: what a structured installment sale is.

Sources

• Utah Code 59-10-104
• IRS Rev. Proc. 2025-32: 2026 federal brackets.
• IRC 1(h) and IRC 1411: capital gain rates and the 3.8% tax (as in force October 2026).

Frequently asked

What is the capital gains tax rate in Utah for 2026?

Utah taxes capital gains as ordinary income at a flat 4.45% for 2026 (4.5% for 2025) (Utah Code 59-10-104). Federal capital gains tax and the 3.8% net investment income tax come on top.

How much tax on a $1,800,000 sale in Utah?

In the example on this page, a married couple filing jointly selling their home for $1,800,000 with a $692,000 taxable gain owes $169,535 in 2026: $115,105 federal, $23,636 net investment income tax and $30,794 Utah tax.

Do nonresidents pay Utah tax when they sell property there?

Utah taxes a nonresident on gain from real estate and other property located in Utah, so selling Utah property from another state still means a Utah return.