Connecticut state income tax rates and calculator
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Connecticut has a graduated income tax structure, similar to the federal income tax system, and unlike states that use a flat tax. Connecticut levies income taxes across seven brackets.
For the 2024 tax year, for income reported on tax returns filed in 2025, the state’s two lowest income tax brackets were reduced to 2 percent and 4.5 percent, from 3 percent and 5 percent, respectively.
Connecticut income taxes 2024
Total income taxes:
$26,241
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 4.75% | $4,750 |
| FICA | 7.65% | $7,650 |
Connecticut personal income tax rates for 2024
Connecticut assesses taxes across seven tax brackets, ranging from 2 percent to 6.99 percent. Connecticut’s tax system, like the U.S. system, uses a graduated, or progressive, structure. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in Connecticut with $55,000 in taxable income in 2024 will pay a 2 percent tax rate on their first $10,000 of income, then a 4.5 percent tax rate on $40,000 in income, then 5.5 percent on $5,000 in income (that’s the amount of the filer’s income that falls into the 5.5 percent tax bracket). Read more about marginal vs. effective tax rates.
| Connecticut personal income tax rates for 2024 | |||
| Tax rate | Single or married filing separately | Married filing jointly | Head of household |
| 2% | $0 to $10,000 | $0 to $20,000 | $0 to $16,000 |
| 4.5% | $10,000 to $50,000 | $20,000 to $100,000 | $16,000 to $80,000 |
| 5.5% | $50,000 to $100,000 | $100,000 to $200,000 | $80,000 to $160,000 |
| 6% | $100,000 to $200,000 | $200,000 to $400,000 | $160,000 to $320,000 |
| 6.5% | $200,000 to $250,000 | $400,000 to $500,000 | $320,000 to $400,000 |
| 6.9% | $250,000 to $500,000 | $500,000 to $1,000,000 | $400,000 to $800,000 |
| 6.99% | More than $500,000 | More than $1,000,000 | More than $800,000 |
Source: Connecticut Office of Legislative Research
Tax returns are due on April 15, unless that day falls on a weekend or holiday, in which case they are due on the next business day.
Who has to file Connecticut state taxes?
People who lived in Connecticut for the entire year, as well as part-time and nonresidents with income from Connecticut, must file income taxes if their income exceeds the following amount for their filing status:
- $12,000 for those married filing separately.
- $15,000 for single filers.
- $19,000 for those filing as head of household.
- $24,000 for married filing jointly or qualifying widow(er).
Additionally, taxpayers must file a state tax return if any of the following conditions exist:
- They had Connecticut income tax withheld.
- They made estimated tax payments to Connecticut.
- They had a pass-through entity tax credit.
- They had a federal alternative minimum tax liability.
- They’re claiming the Connecticut earned income tax credit.
Is there a personal exemption or standard deduction in Connecticut?
Connecticut doesn’t have a standard deduction but it does offer a personal exemption to some taxpayers. The personal exemption starts to phase out at specific income thresholds.
| Filing status | Maximum personal exemption | Exemption phases out at adjusted gross income of… | No exemption available at adjusted gross income above… |
|---|---|---|---|
| Single | $15,000 | $30,000+ | $44,000 |
| Head of household | $19,000 | $38,000+ | $56,000 |
| Married filing jointly | $24,000 | $48,000+ | $71,000 |
| Married filing separately | $12,000 | $24,000+ | $35,000 |
In addition, Connecticut offers a personal tax credit worth 1 percent to 75 percent of a taxpayer’s tax bill, depending on their income. The credit phases out as income rises.
| Filing status | Maximum credit (worth 75% of tax due) | Phased out credit (worth 1% to 70%) | No credit available |
|---|---|---|---|
| Single | $15,000 to $18,800 | $18,800 to $64,500 | $64,500+ |
| Head of household | $19,000 to $24,000 | $24,000 to $78,500 | $78,500+ |
| Married filing jointly | $24,000 to $30,000 | $30,000 to $100,500 | $100,500+ |
| Married filing separately | $12,000 to $15,000 | $15,000 to $52,500 | $52,500+ |
Connecticut sales tax rate
Connecticut’s sales tax rate is 6.35 percent on most items.
There are some exceptions:
- Computer and data processing services as well as “canned software,” purchased electronically, are taxed at 1 percent.
- Sales of vessels, and related motors, trailers and fuel, are taxed at 2.99 percent.
- Sales of motor vehicles to nonresident service members who are serving active duty in Connecticut, or their spouses, are taxed at a 4.5 percent.
- Sales of meals and some beverages are taxed at 7.35 percent.
- Sales of motor vehicles over $50,000, jewelry over $5,000, and clothing, footwear and accessories over $1,000, are taxed at 7.75 percent.
- Rentals and leases for motor vehicles for 30 days or less are taxed at 9.35 percent.
There are no local sales taxes.
Other things to know about Connecticut state taxes
- Property taxes are assessed at the local level. The effective (average) property tax in Connecticut is 1.78 percent, according to the Tax Foundation.
- Connecticut has an estate tax of 12 percent on properties valued at more than $13.61 million.
- The corporate tax rate is 7.5 percent.
- The gasoline tax is 25 cents a gallon.
- The cigarette tax is $4.35 per pack.
- Marijuana is legal for recreational use in Connecticut. The marijuana tax is broken up into three parts: a state cannabis tax based on the type of product and amount, a 6.35 percent state sales and use tax, and a 3 percent municipal cannabis tax.