Colorado Income Tax Rates, Tables, and Calculator for 2026
Colorado has one flat income tax rate of 4.4% for 2026. Compare CO state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Colorado ranks among states.
Colorado has one individual income tax bracket with a statutory flat rate of 4.4% for 2026. The same flat rate applies to Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Colorado Form 104 tax returns are generally due April 15, 2027.
Colorado voters approved reductions in the statutory income tax rate from 4.63% to 4.55% beginning in 2020, and to 4.4% beginning in 2022. Temporary rate reductions can also apply when state revenue exceeds the limits established by the Taxpayer's Bill of Rights (TABOR). A temporary reduction lowered the rate to 4.25% for tax year 2024, followed by a return to 4.4% for 2025. Colorado's 2026 estimated income tax worksheet currently uses 4.4%. Any temporary reduction for tax year 2026 would be published by the Department of Revenue before the 2027 filing season begins. Use the calculator and comparison tables below to see how income and filing status affect Colorado taxes, then follow the step-by-step examples.
Tax Calculator
Colorado Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Colorado income tax for 2026. Results open in our All 50 States income tax calculator with Colorado highlighted. The examples below provide a starting point, showing Colorado income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 4.4%, while the effective rate rises as the federal standard deduction covers a smaller share of income.
How Much Will You Pay in Colorado?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,492 | 4.4% | 2.98% | 28 |
| $75,000 | $2,592 | 4.4% | 3.46% | 27 |
| $100,000 | $3,692 | 4.4% | 3.69% | 26 |
| $125,000 | $4,792 | 4.4% | 3.83% | 22 |
| $150,000 | $5,892 | 4.4% | 3.93% | 22 |
2026 Colorado State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $16,100 federal standard deduction because Colorado starts with federal taxable income. Assumes the taxpayer is not blind or claimed as a dependent, with no other deductions, Colorado additions or subtractions, or tax credits. Estimates use the statutory 4.4% rate shown in Colorado's 2026 estimated-tax worksheet. Federal, payroll, and local taxes, alternative minimum tax, and TABOR refunds are excluded.
2026 Colorado State Rank: Colorado falls in the moderate income tax range nationally across these examples, with rankings from 22nd to 28th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,692 in Colorado state income tax for 2026. The marginal tax rate is 4.4%, while the effective rate is lower at 3.69%. The $16,100 federal standard deduction explains the difference by reducing taxable income to $83,900.
Tax Rates
Colorado Income Tax Rates
Colorado is a flat tax state with one statutory individual income tax rate of 4.4% for 2026. The same rate applies to Colorado taxable income for Single, Married Filing Jointly, Married Filing Separately, and Head of Household filers. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Colorado's state income tax rate history from 2015 to 2026, including temporary rate reductions and grouping unchanged historical years.
Colorado State Income Tax Rate History, 2015-2026
| Tax Year | Tax Rate |
|---|---|
| 2026* | 4.40% |
| 2025 | 4.40% |
| 2024 | 4.25% |
| 2022-2023 | 4.40% |
| 2021 | 4.50% |
| 2020 | 4.55% |
| 2019 | 4.50% |
| 2015-2018 | 4.63% |
Voters reduced Colorado's statutory rate from 4.63% to 4.55% in 2020, then to 4.4% in 2022. Temporary reductions can also return excess state revenue under the Taxpayer's Bill of Rights (TABOR). For example, Senate Bill 24-228 temporarily lowered the 2024 rate to 4.25%, before it returned to 4.4% in 2025. These temporary reductions explain why the annual rate can rise again even as the statutory rate remains unchanged.
Compare States
Compare Colorado to Other States
The next table compares Colorado with its six neighboring states, plus Arizona at Four Corners, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Colorado. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Colorado vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Wyoming | 1 | $0 | −$2,592 | 0% | 0.00% |
| Arizona | 11 | $1,481 | −$1,110 | 2.5% | 1.98% |
| New Mexico | 20 | $2,359 | −$232 | 4.7% | 3.15% |
| Nebraska | 24 | $2,533 | −$59 | 4.55% | 3.38% |
| Colorado | 27 | $2,592 | $0 | 4.4% | 3.46% |
| Oklahoma | 31 | $2,830 | +$238 | 4.5% | 3.77% |
| Utah | 37 | $3,110 | +$518 | 4.45% | 4.15% |
| Kansas | 41 | $3,385 | +$794 | 5.58% | 4.51% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Colorado. Differences are calculated before rounding to whole dollars. Colorado uses the statutory 4.4% rate and $16,100 federal standard deduction, with no Colorado additions, subtractions, or credits. Wyoming does not tax wage income. Federal, payroll, property, sales, and local taxes, alternative minimum tax, and TABOR refunds are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: At $75,000 of annual income, Colorado's estimated $2,592 state income tax is close to Nebraska's, at about $59 more. Colorado is about $232 higher than New Mexico, but $238 lower than Oklahoma, $518 lower than Utah, and $794 lower than Kansas. Arizona is about $1,110 lower than Colorado, while Wyoming has no individual income tax.
Examples
Colorado Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Colorado residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Colorado does not have a separate state standard deduction because its calculation starts with federal taxable income. These examples use the federal standard deduction and assume no other deductions, Colorado additions or subtractions, or tax credits. Estimates use the statutory 4.4% rate shown in Colorado's 2026 estimated-tax worksheet. Federal, payroll, and local taxes, alternative minimum tax, and TABOR refunds are excluded. See the All 50 States calculator for a full list of assumptions and sources.
Colorado Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $16,100 | $32,200 |
| Taxable Income | $58,900 | $117,800 |
| State Income Tax | $2,592 | $5,183 |
| Effective Tax Rate | 3.46% | 3.46% |
| Marginal Tax Rate | 4.4% | 4.4% |
Looking at the table above, we can see that the same 4.4% tax rate applies to both Single and Married Filing Jointly statuses. The federal standard deduction doubles for Married Filing Jointly, matching the doubling of household income. Colorado taxable income and estimated state income tax also double, leaving both examples with the same marginal and effective tax rates. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Colorado marriage penalty in this simplified comparison. The apparent $1 difference when comparing the rounded table amounts comes from rounding each displayed result independently. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 federal standard deduction is $16,100. With no Colorado additions or subtractions, federal and state taxable income are the same.
- Taxable income: Subtract the federal standard deduction from household income. $75,000 − $16,100 = $58,900
- Estimated Colorado income tax: Multiply taxable income by the flat tax rate of 4.4%. $58,900 × 0.044 = $2,591.60
Colorado effective tax rate: $2,591.60 divided by $75,000 of household income equals 3.46%, rounded. The estimated state income tax rounds to $2,592 in the comparison table.
Colorado marginal tax rate: 4.4%, the rate applied to each additional dollar of Colorado taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 federal standard deduction for Married Filing Jointly is $32,200. With no Colorado additions or subtractions, federal and state taxable income are again the same.
- Taxable income: Subtract the joint federal standard deduction from household income. $150,000 − $32,200 = $117,800
- Estimated Colorado income tax: Multiply taxable income by the same flat tax rate of 4.4%. $117,800 × 0.044 = $5,183.20
Colorado effective tax rate: $5,183.20 divided by $150,000 of household income equals 3.46%, rounded. The estimated state income tax rounds to $5,183 in the comparison table.
Colorado marginal tax rate: 4.4%, unchanged from the Single example.
Takeaway
Colorado Income Tax Takeaways
A flat tax rate applies to taxable income: Colorado's 4.4% rate does not apply to the entire paycheck. In these examples, the federal standard deduction reduces the amount of income subject to state tax.
The joint tax equals the combined tax of two single filers: At $75,000 of annual income per person, the joint household has twice the income, federal standard deduction, and Colorado taxable income. Before rounding, the joint tax of $5,183.20 is exactly twice the Single tax of $2,591.60. This simplified comparison shows no Colorado marriage penalty.
Both examples produce the same effective tax rate: Estimated Colorado income tax divided by household income produces a 3.46% effective rate for both filing statuses. Both also have a 4.4% marginal rate. Results can differ when other deductions, state adjustments, or credits apply.
Colorado falls in the moderate range nationally: At $75,000 of Single income, Colorado ranks 27th among all 50 states and the District of Columbia under these assumptions. Its estimated $2,592 tax is about $59 more than Nebraska's, but $518 less than Utah's and $794 less than Kansas's. Among the eight states compared, four have lower state income tax than Colorado and three have higher tax.
FAQ
Frequently Asked Questions
Is Colorado a flat tax state?
Yes. Colorado has a flat statutory income tax rate of 4.4% for 2026. The same rate applies to state taxable income regardless of income level or filing status. Deductions and other adjustments can still affect how much income is taxed.
What is the Colorado income tax rate for 2026?
The statutory rate is 4.4%. Colorado's 2026 estimated income tax worksheet uses that rate, as do the examples on this page. Temporary rate reductions can apply in years when state revenue conditions trigger them.
How much is Colorado income tax on $75,000?
For a Single filer earning $75,000 in wages, our 2026 estimate is $2,592 in Colorado income tax, or a 3.46% effective rate. The $16,100 federal standard deduction leaves $58,900 of taxable income, taxed at the statutory 4.4% rate. This assumes full-year residency, no dependents, a taxpayer under age 65 who is not blind or claimed as a dependent, and no other deductions, Colorado adjustments, or credits.
How much is Colorado income tax on $100,000?
For a Single filer earning $100,000 in wages, our 2026 estimate is $3,692 in Colorado income tax, or a 3.69% effective rate. The $16,100 federal standard deduction leaves $83,900 of taxable income, taxed at the statutory 4.4% rate. This assumes full-year residency, no dependents, a taxpayer under age 65 who is not blind or claimed as a dependent, and no other deductions, Colorado adjustments, or credits.
What is Colorado's marginal tax rate?
The marginal tax rate in both examples is 4.4%. Each additional dollar of Colorado taxable income adds 4.4 cents of tax before credits.
What is Colorado's effective tax rate?
There is no single effective tax rate for every Colorado taxpayer. On this page, the effective rate is estimated Colorado income tax divided by household income. Our 2026 examples produce a 3.46% effective rate for both a Single filer earning $75,000 and a married couple filing jointly with $150,000 of combined income. Their estimated state taxes are $2,592 and $5,183, respectively, after the federal standard deduction and before other adjustments or credits.
Does Colorado have a standard deduction?
No. Colorado does not have a separate state standard deduction. Instead, the calculation starts with federal taxable income after the federal standard deduction or itemized deductions. Our 2026 examples use federal standard deductions of $16,100 for Single and $32,200 for Married Filing Jointly.
Does Colorado limit deductions for high-income taxpayers?
Yes. For 2026, Single and joint filers with federal adjusted gross income over $300,000 must add back federal standard or itemized deductions above $1,000 for Single filers or $2,000 for joint filers. The $300,000 income threshold is the same for both filing statuses. This increases Colorado taxable income but does not change the federal deduction. See the Colorado Department of Revenue's Individual Income Tax Guide for the addback rules.
Does Colorado have a personal exemption?
No. Colorado does not have a separate state personal exemption. Colorado starts with federal taxable income, and there is no federal personal exemption for 2026.
Does Colorado have a dependent exemption?
No. Colorado does not have a separate state dependent exemption. Qualifying families may instead receive tax benefits through credits, such as the Colorado Child Tax Credit.
Does Colorado have a child tax credit?
Yes. Colorado offers a refundable Child Tax Credit of up to $1,200 per eligible child under age 6 at the end of the tax year. The amount depends on filing status and federal adjusted gross income, with income limits that vary by tax year. Qualifying full-year and part-year residents may claim the credit, and it can produce a refund even when no Colorado income tax is owed. See the Department of Revenue's Child Tax Credit guidance for eligibility and annual income limits.
Does Colorado have an Earned Income Tax Credit?
Yes. Colorado's refundable Earned Income Tax Credit generally equals 25% of the federal EITC for 2026, down from 50% for 2025. Eligible residents may qualify with or without children. Colorado also has special eligibility rules for certain ITIN filers and workers under age 25 who cannot claim the federal credit. Part-year residents prorate the credit, and nonresidents cannot claim it. See the Department of Revenue's Earned Income Tax Credit guidance.
What is Colorado's Family Affordability Tax Credit?
Colorado's Family Affordability Tax Credit is a separate refundable credit for qualifying families with children under age 17. The credit is paused for tax year 2026, affecting returns filed in 2027, because the state's revenue projections did not meet the required threshold. The separate Colorado Child Tax Credit for eligible children under age 6 remains available. The Department of Revenue explains the pause in its Child Tax Credit and EITC FAQs.
Does Colorado allow deductions for tips and overtime in 2026?
Colorado allows the federal deduction for qualified tips to carry through to state taxable income, but it does not allow the federal overtime deduction for 2026. Taxpayers who claim the overtime deduction on their federal return must add the full deducted amount back on their Colorado return. No Colorado addback is required for the federal qualified-tips deduction. Our wage examples do not include either deduction.
How does TABOR affect Colorado's income tax rate?
The Taxpayer's Bill of Rights (TABOR) requires Colorado to return revenue collected above its constitutional limit. A temporary income tax rate reduction is one way the state can return that money when the statutory conditions are met. For example, the 2024 rate was temporarily reduced to 4.25%, while the statutory rate remained 4.4%. Our 2026 estimates use the 4.4% rate in the state's estimated-tax worksheet and do not assume a later temporary reduction or TABOR refund.
Does Colorado have a marriage penalty?
Our $75,000 Single and $150,000 Married Filing Jointly examples show no Colorado marriage penalty. Each spouse earns $75,000, and the joint federal standard deduction is twice the Single amount. Before rounding, the joint tax of $5,183.20 exactly equals twice the Single tax of $2,591.60. The apparent $1 difference between the rounded amounts is a rounding effect.
Other households can have different results because of deductions, credits, income limits, and how earnings are divided between spouses. A complete marriage-penalty comparison compares the joint tax with the combined tax on two unmarried returns.
References:
- 2026 Colorado Estimated Income Tax Payment Form (DR 0104EP). Colorado Department of Revenue. Worksheet, page 3, line 2: the 4.4% rate used for 2026 estimated tax. Retrieved October 13, 2026.
- Individual Income Tax Guide. Colorado Department of Revenue. Parts 2, 3, and 7: taxable income, recent annual rates, high-income deduction limits, tips and overtime treatment, and filing status. Retrieved October 13, 2026.
- Individual Income Tax Frequently Asked Questions. Colorado Department of Revenue. Question 1: the 4.63% historical rate, the temporary 2019 reduction, and voter-approved rate reductions in 2020 and 2022. Retrieved October 13, 2026.
- Senate Bill 24-228: TABOR Refund Mechanisms. Colorado General Assembly. Enacted temporary 4.25% income tax rate for 2024 and conditions for later temporary rate reductions. Retrieved October 13, 2026.
- Income Tax Topics: Child Tax Credit. Colorado Department of Revenue. Refundability, residency and child eligibility, and credit amounts. Published income-limit tables cover tax year 2025. Retrieved October 13, 2026.
- Income Tax Topics: Earned Income Tax Credit. Colorado Department of Revenue. The 25% credit percentage for 2026, refundability, part-year residency, and special eligibility rules. Retrieved October 13, 2026.
- Child Tax Credit and Earned Income Tax Credit FAQs. Colorado Department of Revenue. Upcoming Changes: the 2026 Family Affordability Tax Credit pause, reduced EITC percentage, and continued availability of the Child Tax Credit. Retrieved October 13, 2026.
- Tax Inflation Adjustments for Tax Year 2026. Internal Revenue Service. Federal standard deductions of $16,100 for Single and $32,200 for Married Filing Jointly, and elimination of the federal personal exemption. Retrieved October 13, 2026.