Starting residency · UT
Starting residency in Utah
Utah does not issue a separate training license for residents; check your program's onboarding instructions. Utah has a flat income tax (4.45% for 2026).
Training license
- Status
- No separate training license
Utah issues no resident training license. State law exempts people in a residency or fellowship program approved by DOPL while they are supervised (Utah Code 58-1-307(1)(c)). An exempt resident needs a Utah Controlled Substance License to prescribe controlled substances outside a hospital (Utah Admin. Code R156-67-305). The exemption does not cover moonlighting. DOPL's website does not describe resident licensure, so the statute is the source.
Full license: After 24 months of ACGME (or, for DOs, AOA) training; or after 12 months for residents in PGY-2 or PGY-3 of a Utah program who agree to surrender the license if they leave the program. A full license matters if you plan to moonlight.
State income tax
Flat income tax: 4.45% for 2026.
Source: le.utah.gov
Match Day to your first loan payment
Assumes you enroll in RAP or IBR when the grace period ends, recertify once a year, and file each tax return by April. Your servicer's dates govern.
Mid-March
Match Day
You learn where you'll train. Your program sends its residency (GME) agreement and onboarding steps.
March–April
Utah training license
Utah does not issue a separate training license; follow your program's onboarding steps instead.
April–June
Credentialing and onboarding
Hospital credentialing, health screening, payroll and benefits forms, and a DEA registration if your program requires one.
Late June–July 1
Move and start
Intern orientation usually starts in the last week of June. When the first paycheck arrives depends on the hospital's payroll schedule, so budget for a few weeks of moving costs without one.
About 6 months after graduation
Federal loan grace period ends
Payments start 6 months after you leave school. Choose a plan before then, or request residency forbearance, during which interest accrues and months don't count toward PSLF.
First year of payments
Payments use last year's income
RAP and IBR use the adjusted gross income on your most recent tax return, which for most new residents is a student year. Payments rise after you recertify with a resident's income.
MDs and DOs have shared one Medical Licensing Board since October 2024, and the same exemption covers DO residents. SB 60 (2026) cut the rate from 4.5% to 4.45% retroactive to January 1, 2026; the Tax Foundation's February 2026 table and the Tax Commission's rate page still show 4.5%.
Related
- Compare RAP, IBR and Tiered Standard on a resident's income
- Utah physician non-compete law, for when you sign your first attending contract
- All states
General information, checked on the date above. Board requirements and fees change; confirm with the Utah Division of Professional Licensing (DOPL)and your program before you apply.