Utah SALT Cap Calculator
For Utah filers under the flat income tax.
The short answer: At the scenario numbers below, the OBBBA SALT deduction is $7,500 — about $1,800 back at a 24% rate ($69 per biweekly paycheck).
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Your State's Slice of the $40,000 Cap
Utah's flat tax plus Utah County-level property taxes push many itemizing households past the old $10,000 cap.
- • Income tax + property tax → SALT deduction up to the OBBBA cap
- • Phase-out above $500,000 MFJ
- • The taxpayer tax credit reduces effective state tax — use actual paid
Worked Example
A Wasatch Front MFJ household, $310,000 MAGI: about $13,000 income tax plus $4,500 property tax.
- • Deductible amount: $7,500
- • Federal income tax savings: $1,800 (at the 24% marginal rate)
- • Per biweekly paycheck: $69
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Frequently Asked Questions
Does Utah's flat tax work with the OBBBA SALT cap?
Yes — state income tax actually paid plus property tax feeds the deduction, capped at $40,000 with the MAGI phase-out.
What about the Utah taxpayer tax credit?
Use net state tax after credits — SALT is taxes actually paid.