How Much Is Connecticut State Income Tax? Brackets and Credits

Connecticut state income tax rates run across seven brackets from 2% to 6.99%, and the rate that applies to you depends on your taxable income and filing status. Each rate hits only the income inside its bracket, so a single filer with $60,000 in Connecticut taxable income pays 2% on the first $10,000, 4.5% on the next $40,000, and 5.5% on the final $10,000. High earners face a separate mechanism called tax rate recapture that effectively pushes their rate on all income toward the top 6.99%.

The Seven Brackets by Filing Status

The brackets are set by Conn. Gen. Stat. § 12-700. The rate ladder is the same for everyone — 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, and 6.99% — but the dollar thresholds widen based on how you file.¹

Single and Married Filing Separately

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

Married Filing Jointly and Qualifying Surviving Spouse

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

Head of Household

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

Head of household thresholds run roughly 60% wider than single thresholds, so qualifying for that status keeps more of your income in the lower brackets.

Tax Rate Recapture for Higher Incomes

The published brackets understate what high earners actually pay. Once adjusted gross income crosses certain levels, Connecticut claws back the benefit of the lower brackets through tax rate recapture, pushing the effective rate on all income closer to 6.99%.

For single filers, the first layer begins at $56,500 of AGI and shifts income previously taxed at 2% up to 4.5%. A second layer adds $25 for each $5,000 of AGI over $105,000, capped at $250. A third adds $90 per $5,000 of AGI over $200,000. Above $500,000, another $50 per $5,000 applies, with total recapture capped at $3,150.²

For joint filers, the thresholds roughly double. Recapture starts at $100,500 AGI, with later layers at $210,000 (capped at $500), $400,000 (capped at $5,400), and above $1 million where $100 per $10,000 applies up to a $6,300 total cap. A couple filing jointly above $1 million effectively pays 6.99% across the board.²

How Your Income Gets to the Bracket

The number plugged into the bracket table isn’t your salary. It’s Connecticut taxable income, which starts with the federal adjusted gross income from your Form 1040, then gets modified under Conn. Gen. Stat. § 12-701.³

Common additions include interest on bonds issued by other states, which is federally exempt but taxable in Connecticut. Common subtractions include qualifying Social Security and pension income. Those modifications produce your Connecticut AGI, which you then reduce by a personal exemption before applying the rates.

The personal exemption is the step most middle-income filers miss. Single filers get up to $15,000, but only when Connecticut AGI is $30,000 or less. The exemption drops by $1,000 for every $1,000 of AGI above that line and reaches zero at $44,000. Joint filers get up to $24,000, keep the full amount through $48,000 AGI, and lose it entirely above $71,000.⁴

A single filer earning $45,000 has no personal exemption left and runs the bracket rates against the full Connecticut taxable income figure.

Retirement Income Breaks

Connecticut treats Social Security and pension income generously at lower incomes, but the breaks disappear as income rises.

Social Security benefits included in federal AGI can be subtracted in full if you file single with AGI under $75,000, or jointly with AGI under $100,000. Above those lines, the exemption vanishes. There is no gradual phase-out — it’s a cliff.⁵

Pension and annuity income phases out more gradually. Single, head of household, and married-filing-separately filers with AGI under $75,000 subtract 100% of their qualifying pension income. The percentage steps down in narrow $2,500 to $5,000 bands and reaches zero at $100,000. Joint filers get the full subtraction through $100,000 AGI and lose it entirely at $150,000.⁶

Credits That Reduce the Tax You Owe

Two credits are worth checking before you finalize your return.

The property tax credit gives residents up to $300 against their state income tax for property taxes paid on a primary residence or a motor vehicle registered to that residence. It’s available at all ages, not just to seniors. Eligibility depends on AGI landing within a specific window: for single filers, roughly $49,500 to $109,500; for joint filers, roughly $70,500 to $130,500.⁷

The Connecticut Earned Income Tax Credit equals 40% of the federal EITC and is refundable, so it can produce a refund larger than the tax you owe. You claim it on the CT-1040; there is no separate application.⁸

Who the Rates Apply To

You’re a Connecticut resident for income tax purposes if you’re domiciled in the state. You’re also a resident if you keep a permanent place of abode in Connecticut and spend more than 183 days here during the year — both conditions have to be met for that second path.⁹

Part-year residents file for the portion of the year they lived in Connecticut. Nonresidents file if they have Connecticut-source income — wages from a job physically located in the state, rental income or gains from Connecticut real estate, or reportable Connecticut Lottery winnings. Gambling winnings reported on a W-2G that aren’t from the Connecticut Lottery generally are not Connecticut-source income for nonresidents.¹⁰

Very low incomes fall below the filing threshold entirely. For 2026, single filers with gross income at or below $19,000, and joint or head of household filers at or below $24,000, generally don’t owe tax or need to file.

When Payments Are Due

The annual return is due April 15. You can file through the state’s myconneCT portal, through commercial tax software that supports Connecticut, or on a paper CT-1040. A six-month extension is available for the paperwork, but it does not extend the payment deadline. Unpaid tax after April 15 triggers a 10% penalty on the balance plus interest at 1% per month.¹¹

If your Connecticut tax liability after withholding and any pass-through entity credit will be $1,000 or more, you have to make quarterly estimated payments on Form CT-1040ES. This mainly catches self-employed workers, freelancers, landlords, and retirees whose income isn’t subject to Connecticut withholding. For the 2026 tax year, the quarterly due dates are April 15, June 15, and September 15 of 2026, plus January 15, 2027.¹²

Underpayment interest runs at 1% per month on each quarter’s shortfall, calculated separately per installment, until the earlier of April 15, 2026, or the date you pay. Any interest owed is calculated on Form CT-2210 and filed with your return.¹³

1
Connecticut General Statutes. Connecticut Code Title 12 Chapter 229 Section 12-700 – Imposition of Tax on Income Rates
2
CT.gov. OLR Backgrounder – A Guide to Connecticuts Personal Income Tax
3
Connecticut General Statutes. Connecticut Code Title 12 Chapter 229 Section 12-701 – Definitions
4
Connecticut General Statutes. Connecticut Code Title 12 Chapter 229 Section 12-702 – Exemptions
5
CT.gov. Income Tax Exemptions for Retirement Income
6
Connecticut General Assembly. Journal of the House 02/05/2026
7
Connecticut General Statutes. Connecticut Code Title 12 Chapter 229 Section 12-704c – Credits for Taxes Paid on Primary Residence or Motor Vehicle
8
Connecticut State Department of Revenue Services. CT Earned Income Tax Credit
9
Connecticut eRegulations. Sec. 12-701(a)(1) – Resident of This State
10
Connecticut State Department of Revenue Services. Connecticut Nonresident and Part-Year Resident Income Tax Information
11
Connecticut State Department of Revenue Services. Filing and Paying Connecticut Taxes Electronically
12
CT.gov. 2026 Estimated Connecticut Income Tax Payment Coupon for Individuals
13
Connecticut State Department of Revenue Services. Tax Information