Utah State Historic Preservation Tax Credit

About This Program

Utah provides a state income tax credit of 20% on qualified rehabilitation expenditures for certified historic structures used for residential purposes. The property must be listed on or eligible for the National Register of Historic Places, and all rehabilitation work must be pre-approved by the Utah State Historic Preservation Office (SHPO). Combined with the 20% federal credit, owners can offset up to 40% of eligible costs.

Combined federal (20%) and state (20%) credits equal 40% of qualified rehabilitation costs. Non-refundable; must have tax liability. Pre-approval from UT SHPO required before commencing work.

Key Details

• Property must be a certified historic structure on or eligible for National Register
• 20% UT state credit + 20% federal credit = up to 40% of qualified costs
• Pre-approval from Utah SHPO required BEFORE starting work
• Non-refundable; must have state and federal tax liability
• UT SHPO: 801-245-7225

How to Apply

Deadline: Rolling – apply through UT SHPO before starting work