Colorado Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Colorado page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Standard deduction | Single | $15,750 | $16,100 |
| Standard deduction | Married filing jointly | $31,500 | $32,200 |
| Standard deduction | Married filing separately | $15,750 | $16,100 |
| Standard deduction | Head of household | $23,625 | $24,150 |
Effective 2025-01-01: The rate returned to the permanent 4.40% after the temporary TABOR-surplus reduction to 4.25% that applied for tax year 2024.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Colorado published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.4% |
Married filing jointly
Standard deduction $31,500| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.4% |
Married filing separately
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.4% |
Head of household
Standard deduction $23,625| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.4% |
What 2025 cost at each income
Colorado tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,507 | $1,492 | −$15 |
| $75,000 | $2,607 | $2,592 | −$15 |
| $100,000 | $3,707 | $3,692 | −$15 |
| $150,000 | $5,907 | $5,892 | −$15 |
| $250,000 | $10,307 | $10,292 | −$15 |
| $500,000 | $21,307 | $21,292 | −$15 |
| $1,000,000 | $43,307 | $43,292 | −$15 |
Colorado against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Colorado, 2025
Sources
- 1.Colorado Department of RevenueState revenue department2025 Book 104 - Colorado Individual Income Tax Filing GuideRetrieved · "The income tax rate is currently 4.4%." and "2025 Colorado Income Tax Table with tax rate of 4.4%".
- 2.Colorado Department of RevenueState revenue department2025 Form DR 0104, Colorado Individual Income Tax ReturnRetrieved · Line 1: "Federal Taxable Income from your federal income tax form: 1040, 1040 SR, or 1040 SP line 15".
- 3.Internal Revenue ServiceIRSRev. Proc. 2025-32 (inflation-adjusted amounts for 2026; restates OBBBA standard deduction for 2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The standard deduction shown is the federal amount, because Colorado has no standard deduction of its own.
- The high-income federal deduction addback (over $300,000 federal AGI) is not modelled.
- Colorado additions and subtractions (state tax addback, QBI addback, pension/annuity subtraction, etc.) are not modelled.
- Municipal occupational privilege taxes are flat dollar head taxes and are excluded from the headline figure.
- The Colorado alternative minimum tax is not modelled.