Connecticut Income Tax Rates, Brackets, and Calculator for 2026

Tax Calculator

Connecticut Income Tax Calculator for 2026

Enter annual household income and select a filing status to estimate Connecticut income tax for 2026. Results open in our All 50 States income tax calculator with Connecticut highlighted. The table below shows Connecticut income tax for a Single filer earning $50,000 to $150,000 annually. Notice how the effective rate rises across this range as credits phase out and additional tax adjustments apply.

Connecticut ranks in the high income tax range nationally across these examples, with rankings from 38th to 45th. At $100,000 of annual income, a Single filer pays an estimated $4,975 in Connecticut state income tax for 2026. The statutory marginal tax rate reached is 5.5%, while the effective tax rate is 4.98%. The personal exemption and personal tax credit have fully phased out at this income, and the calculation includes a $225 add-back that reduces the benefit of the 2% bracket.

The ranked estimates assume full-year Connecticut residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the personal exemption and personal tax credit where available, along with the 2% rate phase-out add-back and tax recapture where required. The $125,000 and $150,000 estimates include both tax adjustments. No other deductions, income adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Connecticut income tax is calculated for Single and Married Filing Jointly households.

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% for 2026. The same rates apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household, but the income thresholds differ. Single and Married Filing Separately use the same thresholds, while Married Filing Jointly thresholds are twice the Single amounts. Each rate applies only to the portion of taxable income within that bracket.

Connecticut's current rates took effect in 2024, when the two lowest rates fell from 3% to 2% and from 5% to 4.5%. The state does not adjust its bracket thresholds annually for inflation. Connecticut's tax calculation does not end with the bracket amounts shown above. The Connecticut Department of Revenue Services requires additional computations using Tables C and D of its estimated-tax and annual return 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. Our calculator includes both the 2% rate phase-out add-back and tax recapture when they apply.

Compare States

Compare Connecticut to Other States

The next table compares Connecticut with its three bordering states, plus New Hampshire, Vermont, New Jersey, and Pennsylvania, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against Connecticut. 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. Notice that a lower marginal tax rate does not always mean a lower state tax bill.

Six of the seven comparison states have lower estimated state income tax than Connecticut at this income level. Connecticut's $3,475 tax is close to New York's and Massachusetts's, at $22 more and $55 less, respectively. Connecticut is about $1,279 higher than Rhode Island and $879 higher than New Jersey. New Hampshire provides a nearby no-income-tax comparison. These comparisons exclude local taxes, including New York City and Yonkers income taxes.

Examples

Connecticut 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 these income amounts and the corresponding filing status.

To simplify the calculations, both examples assume full-year Connecticut residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, household income equals Connecticut taxable income because the state has no standard deduction and the personal exemptions have fully phased out. We then apply the state brackets and add the 2% rate phase-out amount to calculate Connecticut state income tax. Neither household qualifies for a personal tax credit or reaches the separate tax-recapture threshold. No other deductions, income adjustments, or tax credits are included.

Looking at the table above, we can see that both households reach the same 5.5% bracket. The joint bracket thresholds are twice the Single amounts, so the tax before the add-back also doubles. However, the married couple owes a $500 add-back compared with $100 for each single filer. Their $7,250 state tax is $300 more than the $6,950 combined tax of two single filers earning $75,000 each. This produces a marriage penalty in our equal-income comparison, even though the bracket thresholds double. Next, we will review the step-by-step calculations for each filing status.

Step-by-Step Example 1: Single

For a single filer earning $75,000, household income equals Connecticut adjusted gross income under these assumptions. The personal exemption has fully phased out, leaving $75,000 of taxable income. No personal tax credit is available at this income. The 2% rate phase-out add-back applies, but the separate tax recapture does not begin until Connecticut adjusted gross income exceeds $105,000.

• Personal exemption: Calculate income above the $30,000 phaseout threshold. $75,000 − $30,000 = $45,000 Each $1,000 reduces the maximum $15,000 exemption by $1,000. The reduction exceeds the exemption, leaving $0. Personal exemption = $0
• Connecticut taxable income: Subtract the available personal exemption from Connecticut adjusted gross income. $75,000 − $0 = $75,000
• Tax through the first two brackets: Apply each rate to the income within that bracket. $10,000 × 2% = $200.00 $40,000 × 4.5% = $1,800.00 Then add the results. $200.00 + $1,800.00 = $2,000.00
• Tax on the third bracket: Subtract $50,000 from taxable income and apply 5.5% to the remainder. ($75,000 − $50,000) × 5.5% = $1,375.00
• 2% rate phase-out add-back: Table C assigns a $100 add-back to Single filers with Connecticut adjusted gross income over $71,500 through $76,500. Add-back = $100.00
• Estimated Connecticut income tax: Add the tax from the brackets and the phase-out amount. No separate recapture or personal tax credit applies. $2,000.00 + $1,375.00 + $100.00 = $3,475.00

To calculate the Connecticut effective tax rate, we divide $3,475.00 of state income tax by $75,000 of household income. The result is 4.63%, rounded. The calculated state income tax is $3,475 in the comparison table.

The Connecticut statutory marginal tax rate is 5.5%, the rate applied to the next dollar of taxable income in this example. The add-back stays at $100 until Connecticut adjusted gross income exceeds $76,500, when it increases to $125. Crossing that threshold adds $25 to the tax in addition to the bracket tax on the extra income.

Step-by-Step Example 2: Married Filing Jointly

Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000, for a combined household income of $150,000. Their personal exemption has fully phased out, leaving $150,000 of taxable income. No personal tax credit is available at this income. The couple reaches the maximum $500 phase-out add-back, but their income remains below the $210,000 joint tax-recapture threshold.

• Personal exemption: Calculate income above the $48,000 joint phaseout threshold. $150,000 − $48,000 = $102,000 Each $1,000 reduces the maximum $24,000 joint exemption by $1,000. The reduction exceeds the exemption, leaving $0. Personal exemption = $0
• Connecticut taxable income: Subtract the available joint personal exemption from Connecticut adjusted gross income. $150,000 − $0 = $150,000
• Tax through the first two brackets: Apply each rate using the wider joint brackets. $20,000 × 2% = $400.00 $80,000 × 4.5% = $3,600.00 Then add the results. $400.00 + $3,600.00 = $4,000.00
• Tax on the third bracket: Subtract $100,000 from taxable income and apply 5.5% to the remainder. ($150,000 − $100,000) × 5.5% = $2,750.00
• 2% rate phase-out add-back: Table C assigns the maximum $500 add-back to joint filers with Connecticut adjusted gross income above $145,500. Add-back = $500.00
• Estimated Connecticut income tax: Add the tax from the brackets and the phase-out amount. No separate recapture or personal tax credit applies. $4,000.00 + $2,750.00 + $500.00 = $7,250.00

To calculate the Connecticut effective tax rate, we divide $7,250.00 of state income tax by $150,000 of household income. The result is 4.83%, higher than the Single example's 4.63%. The calculated state income tax is $7,250 in the comparison table.

The Connecticut statutory marginal tax rate is 5.5%, the same bracket rate as the Single example. Unlike the Single example, the couple's phase-out add-back has reached its maximum and will not increase with additional wages. At this income level, the next dollar of wages increases their state tax by 5.5%.

Takeaway

Connecticut Income Tax Takeaways

Effective rates remain below the bracket rate

Our Single example at $75,000 produces $3,475 in state income tax and a 4.63% effective rate. The Married Filing Jointly example at $150,000 produces $7,250 and a 4.83% effective rate. Both households reach the 5.5% bracket, but income taxed in the lower brackets keeps their effective rates below that percentage even after the phase-out add-back. Neither example receives a personal exemption or personal tax credit.

Double brackets do not prevent a marriage penalty

Connecticut's joint bracket thresholds are twice the Single amounts, and the married couple's tax before the add-back is exactly twice the Single tax. However, the couple owes a $500 add-back compared with $100 for each single filer. That leaves the couple paying $300 more than two single filers who each earn $75,000. Other income levels, earnings splits, and available deductions or credits can change the comparison.

Tax can rise without reaching a higher bracket

Connecticut's 2% rate phase-out add-back increases in steps as income rises until it reaches the filing status's maximum. Crossing an add-back threshold can increase tax beyond the bracket tax on the additional income. At higher incomes, separate tax recapture can also add to the amount owed. Our calculator includes both adjustments, along with personal exemptions and the personal tax credit where available.

Connecticut ranks high nationally for income tax

Connecticut ranks from 38th to 45th across the Single-income examples from $50,000 to $150,000 among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. Its effective rate rises from 3.60% to 5.48% across that range, although its national position improves from 45th at $100,000 to 43rd at $150,000. At $75,000, Connecticut's estimated state income tax is $22 more than New York's, $55 less than Massachusetts's, and $879 more than New Jersey's. These comparisons exclude local taxes.