Colorado Income Tax Rates & Brackets — 2026

Every filing status, as published by Colorado Department of Revenue. Rates apply to Colorado taxable income — that is income after the deductions and exemptions shown on each card.

Colorado's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $16,100 of deductions and exemptions, leaving $83,900 taxable — which is why the effective rate (3.69%) is lower than the statutory 4.4%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Colorado's income tax changed between 2025 and 2026. A single filer on $100,000 owes $15 less than in 2025.

The 2025 rules are kept in full on the Colorado 2025 tax year page, for amended returns and late filings.

We do not publish Colorado's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Colorado taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Colorado capital gain subtraction (DR 0104AD, with DR 1316) — For tax years commencing on or after 1 January 2022 the subtraction "is allowed only for capital gains recognized by farmers from the sale of agricultural real property", and only taxpayers required to file IRS Schedule F may claim it. The property must have been acquired on or after 9 May 1994 and owned for at least five uninterrupted years before the sale. The subtraction is capped at $100,000.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Colorado Department of Revenue — Income Tax Topics: Colorado Capital Gain Subtraction (retrieved 2026-09-19). Compare every state.

No Colorado county or municipality levies an individual income or earnings tax. A small number of Colorado cities (Denver, Aurora, Glendale, Greenwood Village and Sheridan) impose an occupational privilege tax, but that is a fixed dollar amount per employee per month, not a rate on income, so Colorado has no local income tax.

• ·Colorado applies a single flat rate to *federal* taxable income, not to a separately computed state taxable income. This is unusual: most flat-tax states build their own base.
• ·Because the base is federal taxable income, the federal standard deduction (or federal itemized deductions) is already subtracted before Colorado's rate applies.
• ·Colorado requires an addback of federal standard or itemized deductions above $12,000 (single, MFS, HoH) or $16,000 (MFJ) for taxpayers with federal AGI over $300,000.
• ·The 4.40% rate is the permanent rate set by Proposition 116 (2020). Under the TABOR surplus mechanism reactivated by S.B. 24-228, the rate can be temporarily reduced for a tax year when state revenue exceeds the TABOR cap.
• ·Colorado also imposes a state alternative minimum tax (DR 0104AMT), which is not modelled here.

Capital gains flow into Colorado taxable income through federal taxable income and are taxed at the same flat rate as other income. The only remaining preference is a narrow subtraction for gains on Colorado agricultural land (DR 0104AD line 9).