Connecticut Income Tax Rates and Brackets by Filing Status

Connecticut income tax rates and brackets run from 2% to 6.99% across seven progressive tiers, and the thresholds that separate those tiers depend on your filing status. The brackets are marginal, so each rate applies only to the income that falls inside its range. A recapture provision then claws back the benefit of the lower rates once income climbs high enough, pushing the wealthiest filers toward paying the top rate on every dollar.

These rates come from CGS § 12-700 and apply to taxable years beginning on or after January 1, 2024, when the legislature dropped the bottom two rates from 3% and 5% to 2% and 4.5%.¹²

Brackets for Single Filers and Married Filing Separately

2% on income up to $10,000
4.5% on income from $10,001 to $50,000
5.5% on income from $50,001 to $100,000
6% on income from $100,001 to $200,000
6.5% on income from $200,001 to $250,000
6.9% on income from $250,001 to $500,000
6.99% on income over $500,000

A worked example: a single filer with $120,000 of Connecticut taxable income pays 2% on the first $10,000, 4.5% on the next $40,000, 5.5% on the next $50,000, and 6% only on the remaining $20,000.

Brackets for Head of Household

2% on income up to $16,000
4.5% on income from $16,001 to $80,000
5.5% on income from $80,001 to $160,000
6% on income from $160,001 to $320,000
6.5% on income from $320,001 to $400,000
6.9% on income from $400,001 to $800,000
6.99% on income over $800,000

Brackets for Married Filing Jointly and Qualifying Surviving Spouse

2% on income up to $20,000
4.5% on income from $20,001 to $100,000
5.5% on income from $100,001 to $200,000
6% on income from $200,001 to $400,000
6.5% on income from $400,001 to $500,000
6.9% on income from $500,001 to $1,000,000
6.99% on income over $1,000,000

How the Recapture Provision Changes What High Earners Pay

Connecticut does not let the wealthiest filers keep the benefit of the lower brackets. Once your Connecticut adjusted gross income crosses a threshold, the amount of income eligible for the 2% rate shrinks. For single filers, the shrinkage begins at $56,500 of CT AGI: $1,000 of income moves out of the 2% bracket and into the 4.5% bracket for every $5,000 (or partial $5,000) above the threshold. Joint filers see the same effect starting at $100,500, but at $2,000 per $5,000 increment.²

A separate add-on tax applies to single filers with CT AGI above $200,000 and joint filers above $210,000. The add-on is capped at $3,150 for single filers and $500 for joint filers. Together, these mechanisms mean someone earning well above $500,000 pays close to 6.99% on every dollar, not just the income above the top bracket threshold. Most filers never encounter recapture, but at the mid-six-figure level and beyond it meaningfully raises the effective rate.

What Income the Brackets Actually Apply To

The rates are applied to Connecticut taxable income, which is not the same as your paycheck or your federal taxable income. The calculation starts from the federal adjusted gross income on Form 1040, Line 11. Connecticut then adds and subtracts specific items to arrive at Connecticut adjusted gross income. You subtract the personal exemption from that figure to reach Connecticut taxable income, and the bracket rates apply to that final number.³

Several common subtractions shrink the base that the rates hit. Social Security benefits are completely exempt when federal AGI is under $75,000 (single, MFS) or $100,000 (joint, head of household), and even above those thresholds the state can tax no more than 25% of total benefits. Pension and annuity income follows the same full-exemption thresholds, with a graduated phase-out for higher incomes. IRA distributions other than Roth are fully deductible beginning with the 2026 tax year, after a phase-in of 25% for 2024 and 75% for 2025. Military retirement pay and Tier I and Tier II Railroad Retirement benefits are fully exempt at any income level.⁴⁵

Contributions to a Connecticut Higher Education Trust (CHET) 529 account are deductible up to $5,000 for single filers and $10,000 for joint filers, reducing CT AGI at your top marginal rate.⁶

Personal Exemption Amounts

Connecticut has no standard deduction, but the personal exemption serves a similar function. The base amounts by filing status:

Married filing jointly: $24,000
Head of household: $19,000
Single: $15,000
Married filing separately: $12,000

The exemption phases out as CT AGI rises and disappears entirely at higher incomes: for single filers, at $44,000 of CT AGI; for joint filers, at $71,000.⁷

Credits That Cut the Tax the Brackets Produce

After you apply the bracket rates, credits reduce the resulting tax dollar for dollar.

The personal tax credit is a non-refundable credit ranging from 1% to 75% of your calculated tax, tied to CT AGI. The maximum 75% credit goes to filers with CT AGI of $15,000 or less (single) or $24,000 or less (joint). It phases out entirely at $64,500 (single) and $100,500 (joint).⁷

The property tax credit is worth up to $300 per return for property taxes paid on a primary residence or a registered motor vehicle, subject to income-based phase-outs that vary by filing status.⁸

The Connecticut Earned Income Tax Credit equals 40% of the federal EITC you qualify for, and it is fully refundable. If it exceeds your Connecticut tax liability, the state pays out the difference.⁹

Connecticut residents who pay income tax to another state on the same income can claim a credit against Connecticut tax, which matters most for residents who commute to New York or Massachusetts. Owners of pass-through entities that pay Connecticut’s entity-level tax can claim a credit equal to 87.5% of their share of that tax, generally refundable for individual taxpayers.

Who These Rates Apply To

Full-year residents owe Connecticut tax on all income from every source, so the brackets hit their entire Connecticut taxable income. Non-residents owe tax only on income sourced to Connecticut, such as wages for work physically performed in the state or income from Connecticut real estate. Part-year residents owe tax on all income earned during the resident period plus any Connecticut-sourced income from the non-resident period. Non-residents and part-year residents calculate their tax as if they were full-year residents, then prorate it by the share of income sourced to Connecticut.¹⁰

You are a resident if you are domiciled in Connecticut for the full year, or if you maintain a permanent place of abode in the state and spend more than 183 days here. A vacation cottage or a motel room is not a permanent place of abode, and neither is an apartment kept only for a temporary work assignment with a fixed end date.¹¹

1
Connecticut General Assembly. Connecticut Income Tax Rates and Brackets Since 1991
2
Justia. Connecticut General Statutes Title 12, Chapter 229, Section 12-700 – Imposition of Tax on Income, Rates
3
Connecticut State Department of Revenue Services. Tax Information
4
Connecticut General Assembly Office of Legislative Research. Income Tax Exemptions for Retirement Income
5
Connecticut State Department of Revenue Services. Connecticut State Income Tax Information for Military Personnel and Veterans
6
CT.gov. Connecticut Higher Education Trust – CHET
7
Connecticut General Assembly Office of Legislative Research. OLR Backgrounder – A Guide to Connecticuts Personal Income Tax
8
FindLaw. Connecticut General Statutes Title 12, Taxation, Section 12-704c
9
Connecticut State Department of Revenue Services. CT Earned Income Tax Credit
10
Connecticut State Department of Revenue Services. Connecticut Nonresident and Part-Year Resident Income Tax Information
11
Connecticut eRegulations. Sec. 12-701(a)(1)-1 – Resident of This State