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May 11, 2023

Utah issues revised 2023 income tax withholding guide reflecting lower personal income tax rate

The Utah State Tax Commission has updated Publication 14, Withholding Tax Guide to reflect a reduction in the income tax withholding rate from 4.85% to 4.65%. The revised withholding rate is effective for wages paid on and after June 1, 2023.

As previously reported (see EY Tax Alert 2023-0766), on March 22, 2023, Utah Governor Spencer J. Cox signed into law H.B. 54, which, retroactive to January 1, 2023, lowered the state's personal income tax rate from 4.85% to 4.65%. This is the second consecutive year that Utah has retroactively lowered the personal income tax rate.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor


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