Connecticut Income Tax Rates and Brackets

Tax Rates

Connecticut Income Tax Rates

Connecticut's seven individual income tax rates are 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, and 6.99%. Single and Married Filing Separately taxpayers use the same bracket thresholds. Married Filing Jointly and Head of Household taxpayers use wider thresholds. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

Connecticut's tax calculation does not end with the bracket amounts shown above. Connecticut General Statutes § 12-700 requires additional computations that the Department of Revenue Services publishes in Tables C and D of the 2026 estimated-tax instructions. Table C adds back part of the benefit from the 2% rate as Connecticut adjusted gross income rises. The add-back begins above $56,500 for Single taxpayers, $50,250 for Married Filing Separately taxpayers, $78,500 for Head of Household taxpayers, and $100,500 for joint filers. It reaches a maximum of $250 for Single and separate filers, $400 for Head of Household taxpayers, and $500 for joint filers.

A separate tax recapture begins at higher Connecticut adjusted gross income levels. Table D begins the recapture above $105,000 for Single and Married Filing Separately taxpayers, $168,000 for Head of Household taxpayers, and $210,000 for joint filers. The bracket image uses a simplified $70,000 Single-filer example with $3,100 of initial bracket tax and a $75 phase-out add-back, producing $3,175 before credits.

Deductions

Connecticut Income Tax Deductions

Connecticut begins its individual income tax calculation with federal adjusted gross income. State additions and subtractions produce Connecticut adjusted gross income. A filing-status-based personal exemption may then reduce the amount of income subject to Connecticut tax. Connecticut does not use the federal standard-versus-itemized deduction system.

State modifications may apply to Social Security benefits, pensions, annuities, individual retirement accounts, Connecticut 529 contributions, and other income or expenses. The following sections explain Connecticut's standard deduction, personal and dependent exemption treatment, retirement-income subtractions, and itemized deductions for 2026.

Connecticut Standard Deduction

Connecticut does not provide a separate general standard deduction. A taxpayer cannot subtract the federal standard deduction when calculating Connecticut adjusted gross income. Instead, Form CT-1040 begins with federal adjusted gross income, applies Connecticut-specific modifications, and then uses the personal exemption table described below.

Connecticut Personal Exemptions

Connecticut provides a personal exemption based on filing status and Connecticut adjusted gross income. For 2026, the maximum exemption amounts are:

• Single: $15,000
• Married Filing Jointly: $24,000
• Married Filing Separately: $12,000
• Head of Household: $19,000
• Qualifying Surviving Spouse: $24,000

The exemption decreases by $1,000 as Connecticut adjusted gross income moves through the applicable phaseout range. It is reduced to zero when Connecticut adjusted gross income reaches $44,000 for Single taxpayers, $71,000 for joint filers and Qualifying Surviving Spouse taxpayers, $35,000 for Married Filing Separately taxpayers, and $56,000 for Head of Household taxpayers.

Connecticut Dependent Exemptions

Connecticut does not provide a separate fixed exemption deduction for each dependent. Dependents are reported on Schedule CT-Dependent, and qualifying children can affect eligibility for credits such as the Connecticut Earned Income Tax Credit. The filing-status personal exemption above is determined by income rather than by the number of dependents.

Connecticut Retirement Income Subtractions

Connecticut allows full or partial subtraction modifications for certain federally taxable Social Security benefits, pensions, annuities, and individual retirement account distributions. Federally taxable Social Security benefits are generally fully subtracted when federal adjusted gross income is below $75,000 for Single and Married Filing Separately taxpayers or below $100,000 for joint, Head of Household, and Qualifying Surviving Spouse taxpayers. A worksheet determines the partial subtraction above those thresholds.

Qualifying pension, annuity, and non-Roth IRA income may also be subtracted in full or in part. The 2026 estimated-tax instructions phase out the general retirement-income subtraction between $75,000 and $100,000 of federal adjusted gross income for Single, Married Filing Separately, and Head of Household taxpayers and between $100,000 and $150,000 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers. Separate subtraction rules apply to military retirement pay, railroad retirement benefits, and Connecticut teachers' retirement pay.

Connecticut Itemized Deductions

Connecticut does not provide a state itemized-deduction calculation comparable to the federal return. The total reported on federal Schedule A does not transfer to Form CT-1040. Taxpayers instead calculate Connecticut adjusted gross income using the additions and subtractions on Schedule 1 and then apply the income-based personal exemption.

Credits

Connecticut State Tax Credits

Connecticut offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Connecticut income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, filing status, family circumstances, qualifying expenses, residency, and other requirements. Several important Connecticut tax credits available under current law for 2026 include:

Connecticut Personal Tax Credit

The nonrefundable Connecticut personal tax credit directly reduces the income tax calculated for the year. For 2026, the credit percentage ranges from 0% to 75%, depending on filing status and Connecticut adjusted gross income. A Single taxpayer with Connecticut adjusted gross income over $15,000 but no more than $18,800 uses the 75% credit percentage, while the percentage is zero above $64,500. For Married Filing Jointly taxpayers, the 75% range is over $24,000 through $30,000, and the percentage is zero above $100,500. The complete income ranges and percentages for every filing status appear in Table E of the 2026 Form CT-1040ES instructions. The $70,000 Single-filer example shown in the bracket image near the top of this page therefore receives no Connecticut personal tax credit.

Connecticut Earned Income Tax Credit (CT EITC)

For 2026, the refundable Connecticut Earned Income Tax Credit is equal to 40% of the federal earned income tax credit for a qualifying full-year resident. For example, a taxpayer allowed a $4,000 federal EITC could receive a $1,600 Connecticut EITC. A taxpayer with at least one qualifying child for federal EITC purposes may receive an additional $250, which could increase the state credit in this example to $1,850. Taxpayers claim the credit on Schedule CT-EITC, and those claiming the federal credit with qualifying children must also complete federal Schedule EIC.

Connecticut Property Tax Credit

Connecticut residents who pay qualifying property taxes on a primary residence or eligible motor vehicle may claim a nonrefundable credit of up to $300 per return. The credit cannot exceed the qualifying property tax paid or the Connecticut income tax owed and is reduced at higher Connecticut adjusted gross income levels. Taxpayers calculate the credit on Schedule 3 of Form CT-1040.

Connecticut Family Child Care Home Credit

Beginning in 2026, a taxpayer who owns a family child care home and is licensed under Connecticut law may claim a refundable credit of $500 per qualifying home. If the credit exceeds the taxpayer's Connecticut income tax liability, the excess is treated as an overpayment and refunded without interest. Final 2026 return instructions should identify the form and documentation required to claim the credit.

Credit for Taxes Paid to Another Jurisdiction

A Connecticut resident whose income is taxed by both Connecticut and another state, local government, or the District of Columbia may qualify for a nonrefundable credit using Schedule 2 of Form CT-1040. The credit is generally limited to the lesser of the Connecticut tax attributable to the income taxed by both jurisdictions or the qualifying income tax paid to the other jurisdiction. Paper filers must attach the other jurisdiction's return, while electronic filers retain it for the period required by DRS.

Due Dates

Connecticut State Income Tax Deadline

The deadline to file a 2026 Connecticut individual income tax return and pay any balance due is April 15, 2027. Connecticut provides a six-month filing extension through October 15, 2027, but the extension does not postpone the April payment deadline. A taxpayer with a federal extension and no additional Connecticut tax due generally does not need to file Form CT-1040 EXT. Taxpayers who do not qualify for an exception must file Form CT-1040 EXT and pay the expected balance by the original due date.

If you missed a previous Connecticut filing deadline, do not assume it is too late. You may still be able to file a 2025, 2024, or 2023 return and claim any refund due. Connecticut generally requires a refund claim to be made within three years of the original return due date, subject to its extension rules and other exceptions. Visit our Connecticut state tax forms page to find Form CT-1040, instructions, and other forms for current and prior tax years.