Guides
Connecticut State Income Tax: 2026 Rates and Brackets
The Connecticut state income tax is a graduated tax with seven brackets running from 2% to 6.99%, and it applies to residents, part-year residents, and nonresidents with Connecticut-source income. The state cut its two lowest rates for the 2024 tax year, and those reduced rates carry into 2026. Two separate add-back mechanisms, the 2% rate phase-out and the tax recapture, can erase the benefit of the lower brackets for higher earners. Connecticut has no county or municipal income tax, so the state rate is the only income tax you pay.
Rates and thresholds below reflect the Connecticut Department of Revenue Services (DRS) Tax Calculation Schedule (Form CT-1040 TCS) in effect for the 2025 tax year, filed in 2026. Connecticut has not enacted rate changes for 2026, so these figures apply absent new legislation. Amounts can change if the General Assembly acts, and your result depends on filing status, income, and credits.
Connecticut income tax rates and brackets for 2026
Connecticut applies seven marginal rates, 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, and 6.99%. The bracket where each rate starts and ends depends on filing status. The table below shows the Connecticut taxable income ranges for single filers, married filing jointly, and head of household. Married filing separately uses the single-filer ranges.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 2% | $0 to $10,000 | $0 to $20,000 | $0 to $16,000 |
| 4.5% | $10,000 to $50,000 | $20,000 to $100,000 | $16,000 to $80,000 |
| 5.5% | $50,000 to $100,000 | $100,000 to $200,000 | $80,000 to $160,000 |
| 6% | $100,000 to $200,000 | $200,000 to $400,000 | $160,000 to $320,000 |
| 6.5% | $200,000 to $250,000 | $400,000 to $500,000 | $320,000 to $400,000 |
| 6.9% | $250,000 to $500,000 | $500,000 to $1,000,000 | $400,000 to $800,000 |
| 6.99% | Over $500,000 | Over $1,000,000 | Over $800,000 |
These are marginal rates: each rate applies only to the income inside its band, not to your whole income, before the add-backs described below. For a refresher on how a top rate differs from the rate you actually pay across all your income, see marginal vs effective tax rate.
The 2024 rate cuts on the lowest two brackets
Connecticut reduced its bottom two marginal rates effective January 1, 2024, the first income tax rate cut for these brackets since the tax began in 1991. The 3% rate on the first $10,000 of income for single filers (first $20,000 for joint filers) dropped to 2%, and the 5% rate on the next band dropped to 4.5%.
The change targeted low- and middle-income taxpayers because the savings apply to the first dollars everyone earns. State estimates put the annual value at up to roughly $150 for many single filers and about $300 for many joint filers, though the actual benefit varies with income and is clawed back at higher income levels.
The reduced 2% and 4.5% rates remain in place for the 2025 and 2026 tax years. No further scheduled cuts to these brackets are set for 2026, so the seven-rate structure shown above is what most filers use.
The 2% rate phase-out add-back
The 2% rate phase-out add-back recaptures the benefit of the lowest bracket from taxpayers above set income levels. As Connecticut adjusted gross income (AGI) rises, an add-back amount is added to your tax, in effect taxing your first band of income at a higher rate than 2%. It is a stepped surcharge, not a percentage.
For single filers, the add-back begins when Connecticut AGI exceeds $56,500 and rises in steps to a maximum of $250 once AGI passes $101,500. For married filing jointly, it starts above $100,500 and reaches a maximum of $500 above $145,500. Head of household tops out at $400, and married filing separately at $250. The amount comes from Table C of the CT-1040 TCS.
This add-back is modest in dollar terms. Its purpose is to keep the low-rate benefit focused on lower earners rather than to raise large revenue from any one taxpayer.
Benefit recapture: the tax recapture provision
The tax recapture provision (often called benefit recapture) claws back the benefit of Connecticut’s lower brackets from high-income taxpayers, so that at the top the system functions close to a flat 6.99% on all income. It works as a separate add-back, drawn from Table D of the CT-1040 TCS, that grows in steps as Connecticut AGI rises.
For single filers and married filing separately, recapture begins when Connecticut AGI exceeds $105,000 and climbs to a maximum of $3,400 once AGI passes $540,000. For married filing jointly, it starts above $210,000 and maxes at $6,800 above $1,080,000. Head of household reaches $5,320 above $864,000. Combined with the 2% add-back, the top recapture amount roughly offsets the savings a high earner would otherwise get from the graduated brackets.
The practical effect: a Connecticut taxpayer well into the top bracket pays close to 6.99% on essentially all Connecticut taxable income, not just the portion above the top threshold. Middle-income filers are not affected, because recapture does not begin until AGI is well above the state median.
No local or municipal income tax in Connecticut
Connecticut has no county, city, or municipal income tax. The state income tax is the only income tax Connecticut residents and workers pay, unlike states such as New York or Ohio where certain localities levy their own income tax.
Connecticut municipalities raise local revenue mainly through property taxes, including a motor vehicle property tax, rather than a local income tax. For how Connecticut’s overall burden compares with other states, see the state and local tax burden report. Connecticut also does not levy a separate state payroll income tax beyond withholding for this same income tax.
Residency: who owes Connecticut income tax
Whether you owe Connecticut income tax, and on how much, depends on your residency status. Connecticut recognizes three categories, and each files differently. Residents are taxed on all income; nonresidents are taxed only on Connecticut-source income.
- Resident: You are domiciled in Connecticut, or you maintained a permanent place of abode in the state and spent more than 183 days there during the year (the statutory residency test). Residents report all income on Form CT-1040.
- Part-year resident: You moved into or out of Connecticut during the year. You file Form CT-1040NR/PY and are taxed as a resident for the part of the year you lived in the state.
- Nonresident: You lived outside Connecticut but earned income from Connecticut sources, such as wages for work performed in the state. You file Form CT-1040NR/PY on that Connecticut-source income.
Filing thresholds track the maximum personal exemption by status: Connecticut generally requires a return when gross income exceeds $15,000 (single), $12,000 (married filing separately), $19,000 (head of household), or $24,000 (married filing jointly). Reciprocity with neighboring states is limited, so commuters may owe tax to more than one state and can often claim a credit for taxes paid elsewhere. For the cross-border picture, compare New York State income tax, and for the federal side see state vs federal income tax.
How Connecticut calculates your tax
Connecticut does not use a simple bracket-times-income formula. The CT-1040 Tax Calculation Schedule runs your income through five steps, which is why two people with the same salary can owe different amounts. Personal exemptions and credits phase out as income rises, then the add-backs phase in.
- Start with Connecticut AGI, which begins from federal AGI with state modifications.
- Subtract the personal exemption from Table A (up to $15,000 single, $24,000 joint), which phases out at higher income.
- Apply the bracket rates from Table B to reach an initial tax.
- Add the 2% rate phase-out (Table C) and the tax recapture (Table D) if your income triggers them.
- Subtract the personal tax credit from Table E, worth up to 75% of tax for lower-income filers and phasing to zero.
Connecticut AGI starts from your federal number, so understanding adjusted gross income helps before you run the schedule. Because of the phase-outs and add-backs, using the DRS calculator or a tax professional can prevent errors, especially near the income levels where exemptions and credits step down.
Frequently asked questions
What are Connecticut’s income tax rates for 2026?
Connecticut has seven marginal rates for 2026: 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, and 6.99%. The 2% rate applies to the first $10,000 of a single filer’s income ($20,000 joint), and the top 6.99% rate applies above $500,000 single ($1,000,000 joint). These rates reflect the schedule in effect absent new legislation and can change if the General Assembly acts.
Did Connecticut cut its income tax?
Yes. Effective for the 2024 tax year, Connecticut cut its two lowest marginal rates from 3% to 2% and from 5% to 4.5%. It was the first cut to these brackets since the income tax began in 1991. The reduced rates remain in place for 2025 and 2026, though add-back provisions claw back the savings for higher-income taxpayers.
What is Connecticut’s benefit recapture provision?
Benefit recapture, called tax recapture on Form CT-1040, is an add-back that removes the benefit of Connecticut’s lower brackets from high earners. It begins at $105,000 Connecticut AGI for single filers and $210,000 for joint filers, rising in steps to a maximum of $3,400 (single) or $6,800 (joint). At the top it makes the tax function close to a flat 6.99% on all income.
Does Connecticut have a local income tax?
No. Connecticut has no county, city, or municipal income tax. The state income tax is the only income tax residents and workers pay. Connecticut localities rely on property taxes, including a motor vehicle property tax, for local revenue rather than a local income tax, which differs from states like New York and Ohio.
Who has to file a Connecticut income tax return?
Connecticut generally requires a return when gross income exceeds the maximum personal exemption for your status: $15,000 single, $12,000 married filing separately, $19,000 head of household, or $24,000 married filing jointly. Residents report all income; part-year residents and nonresidents file Form CT-1040NR/PY and are taxed on the Connecticut portion or Connecticut-source income.
How does Connecticut tax nonresidents and commuters?
Nonresidents pay Connecticut tax only on Connecticut-source income, such as wages for work performed in the state, filed on Form CT-1040NR/PY. Because reciprocity with neighboring states is limited, a commuter may owe tax in more than one state and can often claim a credit for taxes paid to another jurisdiction, depending on the states and circumstances involved.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.