Key Tax Facts: Connecticut
- Exempts 75% of Social Security benefits at higher income levels
- Pension and annuity income has a 10%-100% exemption based on income
- Pass-through entity tax (PTET) allows workaround for SALT cap
- No local income taxes beyond the state rate
Estimate Your 2026 Federal and Connecticut State Income Tax
Connecticut State Income Tax Overview
Connecticut uses a graduated income tax with seven brackets from 2% to 6.99%. Single filers pay 2% on the first $10,000 and reach the top 6.99% rate above $500,000. The two lowest rates were cut for tax year 2024, from 3% to 2% and from 5% to 4.5%, the state's first income tax rate reduction since 1996. Connecticut has no standard deduction but offers a personal exemption of $15,000 for single filers and $24,000 for joint filers, which phases out at higher incomes. The state also provides a property tax credit of up to $300 and a credit for income taxes paid to other states. High earners face a benefit recapture that applies the top rate to all income, not just the amount above the threshold.
What Is Different About Connecticut's Income Tax
Deductions and exemptions
Connecticut has no standard deduction and does not allow itemized deductions. Instead it provides personal exemptions that phase out with income, starting at $15,000 for single filers and $24,000 for joint filers, and a personal tax credit that reduces the tax bill by a percentage that also phases out.
Credits worth knowing
The state earned income credit is 40% of the federal credit. A property tax credit of up to $300 is available to residents who pay property tax on a home or car, subject to income limits. Credits for taxes paid to other states matter to the many residents who work in New York.
Retirement, capital gains, and other income
Social Security is exempt for single filers with adjusted gross income under $75,000 and joint filers under $100,000, with a partial exemption above those levels. Pension and annuity income is fully exempt for filers under the same thresholds as of 2025, and military retirement pay is fully exempt regardless of income. Capital gains are taxed as ordinary income.
Rules summarized from the Connecticut Department of Revenue Services guidance for tax year 2026. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
Connecticut Income Tax Brackets (Single Filers, 2026) projected
These are the Connecticut state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds, carried forward from 2025 pending official 2026 figures. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $10,000 | 2% |
| $10,000 - $50,000 | 4.5% |
| $50,000 - $100,000 | 5.5% |
| $100,000 - $200,000 | 6% |
| $200,000 - $250,000 | 6.5% |
| $250,000 - $500,000 | 6.9% |
| Over $500,000 | 6.99% |
Source: Connecticut Department of Revenue Services. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Connecticut Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Where Connecticut Stands Among the 50 States
Connecticut's top rate of 6.99% ranks #11 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so Connecticut is above the middle of the pack. It is one of 27 states with a graduated schedule, using 7 brackets; the top rate starts at $500,000 of taxable income, and the lowest bracket ends at $10,000.
On sales tax the picture is different: Connecticut's combined state and average local rate of 6.35% ranks #32 of 50, against a national median of 7.00%.
Connecticut State Tax at Five Income Levels (2026, single filer)
| Taxable income | Connecticut tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,550 | 3.88% | 4.5% |
| $65,000 | $2,825 | 4.35% | 5.5% |
| $100,000 | $4,750 | 4.75% | 5.5% |
| $150,000 | $7,750 | 5.17% | 6% |
| $250,000 | $14,000 | 5.60% | 6.5% |
Brackets applied directly to the taxable-income figure shown, before Connecticut-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Connecticut vs. Its Neighbors on $75,000 of Taxable Income
A Connecticut resident with $75,000 of taxable income pays about $3,375 in state income tax. Of Connecticut's 3 neighboring states, 1 would tax that income less and 2 would tax it more.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Connecticut (you) | Graduated | $3,375 | 6.99% | 6.35% |
| Rhode Island | Rate to 5.99% | $2,813 | 5.99% | 7% |
| Massachusetts | Rate to 9% | $3,750 | 9% | 6.25% |
| New York | Rate to 10.9% | $3,960 | 10.9% | 8.52% |
Frequently Asked Questions -- Connecticut Income Tax
Does Connecticut have a state income tax?
Yes. Connecticut imposes a state income tax with a top marginal rate of 6.99%. This is separate from your federal income tax obligation.
What is the Connecticut income tax rate for 2026?
Connecticut uses a graduated income tax system with rates from 2% to 6.99%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Connecticut state tax return?
Most full-year Connecticut residents with income above the state filing threshold must file a state return. Check the Connecticut Department of Revenue Services for current thresholds and requirements.
How accurate is this estimate?
The federal figure uses the official IRS 2026 brackets and standard deduction. The Connecticut figure applies the 2026 single-filer rate schedule to the same taxable income; it does not model Connecticut-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Connecticut Department of Revenue Services or a tax professional before filing.
How does Connecticut compare with nearby states?
On $75,000 of taxable income, Connecticut collects about $3,375. Rhode Island collects $2,813, Massachusetts collects $3,750, New York collects $3,960. See the comparison table above.
Where does Connecticut rank on state income tax?
Connecticut's top rate of 6.99% ranks #11 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 6.35% ranks #32 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2026 federal income tax using the official IRS 2026 brackets, then applies the Connecticut rate schedule to the same taxable income and shows both figures plus the combined total.
Where can I find official Connecticut tax forms?
Official forms, instructions, and filing guidance are available at the Connecticut Department of Revenue Services.
What is the sales tax rate in Connecticut?
Connecticut's combined state and average local sales tax rate is 6.35%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Connecticut 2026 state taxes due?
2026 taxes are generally filed in 2027. The Connecticut filing deadline is April 15, 2027, the same as the federal deadline.
Understanding Your Connecticut Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Connecticut state tax owed to the Connecticut Department of Revenue Services. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Connecticut Bill
Pre-tax retirement contributions reduce your federal and Connecticut taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Connecticut-specific credits and deductions that don't exist at the federal level are listed at the Connecticut Department of Revenue Services -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Connecticut's combined state-plus-average-local sales tax rate is 6.35%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Connecticut Department of Revenue Services or a qualified tax professional for guidance specific to your situation.