Utah Capital Gains Calculator

Calculate your federal and Utah capital gains tax liability

2025

Calculate Your
Utah Capital Gains Tax

Utah taxes capital gains at a flat rate of 4.55% for 2025.

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Utah Capital Gains Tax Highlights

Flat 4.55% rate for 2025
Same rate for all income levels
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Utah

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Utah tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Utah Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Utah Taxes Capital Gains

Utah taxes capital gains at a flat rate of 4.55% for 2025.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Utah Tax Details

Tax Rate Structure

Flat Rate: 4.55%

Utah applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Utah Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Utah tax professional for complex situations

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Real Estate in Utah

Real estate capital gains in Utah are subject to both federal and state tax considerations:

Utah Real Estate Tax Rate

Real estate capital gains in Utah are taxed at a flat rate up to 4.55%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Utah State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: None
Paid By: negotiable

Recording Fees

Deed Recording: $40 for the first page, plus additional fees per page.
Mortgage Recording: $40 for the first page, plus additional fees per page.
Additional Fees:
  • • Fees are set by each county.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Veteran

$339K

Disabled veteran exemption

Utah Real Estate Specifics

• Utah does not have a real estate transfer tax.

• The state provides a very significant Primary Residential Exemption, which cuts the taxable value of a primary home by 45%.

• A "Circuit Breaker" program provides property tax relief for low-income seniors and disabled individuals.

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Utah Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form TC-40
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Utah to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.