Connecticut Income Tax Rates & Brackets — 2026
Connecticut has a graduated income tax with 7 brackets in 2026, running from 2% to 6.99%. A single filer on $100,000 owes about $3,925 — an effective rate of 3.92%.
The Connecticut tax gauge at $100,000
Connecticut
$100,000 · Single · TY2026Connecticut tax brackets for 2026
Every filing status, as published by Connecticut Department of Revenue Services. Rates apply to Connecticut taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction None · Personal exemption $15,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2% |
| $10,000 – $49,999 | 4.5% |
| $50,000 – $99,999 | 5.5% |
| $100,000 – $199,999 | 6% |
| $200,000 – $249,999 | 6.5% |
| $250,000 – $499,999 | 6.9% |
| $500,000 and above | 6.99% |
Married filing jointly
Standard deduction None · Personal exemption $24,000| Taxable income | Marginal rate |
|---|---|
| $0 – $19,999 | 2% |
| $20,000 – $99,999 | 4.5% |
| $100,000 – $199,999 | 5.5% |
| $200,000 – $399,999 | 6% |
| $400,000 – $499,999 | 6.5% |
| $500,000 – $999,999 | 6.9% |
| $1,000,000 and above | 6.99% |
Married filing separately
Standard deduction None · Personal exemption $12,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2% |
| $10,000 – $49,999 | 4.5% |
| $50,000 – $99,999 | 5.5% |
| $100,000 – $199,999 | 6% |
| $200,000 – $249,999 | 6.5% |
| $250,000 – $499,999 | 6.9% |
| $500,000 and above | 6.99% |
Head of household
Standard deduction None · Personal exemption $19,000| Taxable income | Marginal rate |
|---|---|
| $0 – $15,999 | 2% |
| $16,000 – $79,999 | 4.5% |
| $80,000 – $159,999 | 5.5% |
| $160,000 – $319,999 | 6% |
| $320,000 – $399,999 | 6.5% |
| $400,000 – $799,999 | 6.9% |
| $800,000 and above | 6.99% |
How the maths actually works
Rates are marginal: the 6.99% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Connecticut subtracts $15,000 of deductions and exemptions, then pays each bracket in turn on $85,000 of taxable income — $3,925 in all, or 3.92% of gross income. Marginal vs effective rate, explained.
What Connecticut costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $35,000 | $1,325 | 2.65% | $110 | 21st of 50 | −$120 |
| $75,000 | $60,000 | $2,550 | 3.40% | $213 | 26th of 50 | +$2 |
| $100,000 | $85,000 | $3,925 | 3.92% | $327 | 27th of 50 | +$198 |
| $150,000 | $135,000 | $6,850 | 4.57% | $571 | 32nd of 50 | +$784 |
| $250,000 | $235,000 | $13,025 | 5.21% | $1,085 | 39th of 50 | +$2,266 |
| $500,000 | $485,000 | $30,215 | 6.04% | $2,518 | 42nd of 50 | +$8,085 |
| $1,000,000 | $985,000 | $65,152 | 6.52% | $5,429 | 41st of 50 | +$20,386 |
Connecticut income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $0
- Exemptions
- $15,000
- Taxable income
- $85,000
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $9,999 | 2% | $10,000 | $200.00 |
| $10,000 – $49,999 | 4.5% | $40,000 | $1,800.00 |
| $50,000 – $99,999 | 5.5% | $35,000 | $1,925.00 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Connecticut's full brackets and sources.
Connecticut versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Connecticut's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 6.99% | 6.99% |
| Structure | graduated | graduated |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $3,925 | $3,925 |
Connecticut’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Retirement income
How Connecticut treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Benefits are fully exempt where federal AGI is under $75,000 (single, married filing separately) or under $100,000 (married filing jointly, head of household, qualifying surviving spouse). Above those thresholds a partial deduction phases out.
Distributions from defined benefit plans, 401(k), 403(b), 457(b) and non-Roth IRAs may qualify for a subtraction modification where federal AGI is under $100,000 (single, married filing separately, head of household) or under $150,000 (married filing jointly).
Non-Roth IRA distributions qualify for the same subtraction modification; Roth distributions are not included.
- Social Security benefit adjustment, income limit $75,000
- Pension and annuity / IRA subtraction modification, income limit $100,000
Not modelled: The percentage of the pension, annuity and IRA subtraction, and the year-by-year phase-in schedule for IRA distributions, were not confirmed and are not stated. The rate at which the Social Security deduction phases out above the thresholds is not modelled.
Source: Connecticut Department of Revenue Services — Connecticut Tax Tips for Senior Citizens (retrieved 2026-09-04). Compare every state.
Capital gains
How Connecticut 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.
Connecticut taxes a capital gain on the ordinary schedule, up to 6.99%. Across the whole 2025 CT-1040 instruction booklet the phrase "capital gain" appears three times, and none of them is a general modification.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Connecticut starts from federal adjusted gross income and applies a short list of its own modifications, none of which reaches a capital gain generally.
Exclusions that reach only certain assets
- Connecticut Homecare Option Program for the Elderly — Interest, dividends or capital gains earned on contributions to an account established for a designated beneficiary under the Connecticut Homecare Option Program for the Elderly may be subtracted, to the extent properly included in the beneficiary's federal gross income.
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: Connecticut levied a separate Capital Gains, Dividends and Interest Income Tax before the personal income tax replaced it in 1991. Secondary sources still circulate its 7% rate and 60% deduction; neither has any application to tax year 2025 and neither is recorded here. 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: Connecticut Department of Revenue Services — 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (retrieved 2026-09-19). Compare every state.
Local income taxes
No Connecticut municipality levies an individual income tax; the income tax is entirely a state-level tax.
What else to know about Connecticut
- Connecticut cut its two lowest marginal rates effective with tax year 2024, from 3% to 2% and from 5% to 4.5%; those reduced rates remain in place for 2025 and 2026.
- Connecticut has no standard deduction. Instead a personal exemption of up to $15,000 (single), $24,000 (joint), $12,000 (married filing separately) or $19,000 (head of household) is subtracted from Connecticut AGI, phasing out $1,000 per $1,000 of AGI above a threshold.
- Three separate adjustments sit on top of the rate schedule: a 2% rate phase-out add-back, a tax recapture that claws back the benefit of the lower brackets, and a personal tax credit worth up to 75% of tax for low-income filers.
- The benefit of the 3% (now 2%) and lower brackets is fully recaptured above $540,000 of Connecticut AGI for single filers, $1,080,000 for joint filers and $864,000 for heads of household.
- Capital gains, interest and dividends are taxed as ordinary income. Connecticut has no local individual income tax.
Capital gains
Connecticut starts from federal AGI and taxes capital gains, interest and dividends at the ordinary rate schedule.
What our figures leave out
Sources
- 1.Connecticut Department of Revenue ServicesState revenue departmentForm CT-1040ES, 2026 Estimated Connecticut Income Tax Payment Coupon for Individuals - Tax Calculation Schedule, Tables A through E for the 2026 taxable yearRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Connecticut Department of Revenue ServicesState revenue departmentForm CT-1040 TCS, 2025 Tax Calculation Schedule (Rev. 12/25) - Tables A through ERetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.