Filing and paying Connecticut income tax
- Return
- Form CT-1040 for residents, due April 15.
- Tax on other states' income
- Residents who pay income tax to another state, such as New York, on the same wages claim a credit on Schedule 2 of the CT-1040.
- Withholding
- Employers use the Department of Revenue Services' 2026 withholding calculation rules (TPG-211) with Form CT-W4. There is no percentage method.
To see how Connecticut sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Connecticut Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Connecticut |
|---|---|---|---|
| Connecticut (here) | $4,975 | $18,145 | — |
| New York | $4,860 | $18,030 | -$115 |
| Massachusetts | $4,780 | $17,950 | -$195 |
| Rhode Island | $3,148 | $16,318 | -$1,827 |
A negative "vs." figure means that state collects less total income tax than Connecticut. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Connecticut state income tax rate for 2026?
Connecticut state income tax for 2026 ranges from 2% on the lowest bracket to 6.99% on income above $500,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in Connecticut on a $100,000 salary?
For a single filer earning $100,000 in Connecticut in 2026, expect approximately $13,170 in federal income tax and $4,975 in Connecticut state income tax — for a total income tax of about $18,145, an effective rate of 18.1%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What are Connecticut's income tax rates for 2026?
2% on the first $10,000 of taxable income for single filers, then 4.5%, 5.5%, 6%, 6.5%, 6.9%, and 6.99% above $500,000. Joint brackets are twice as wide up to 6.5%. High earners also pay the add-back and recapture amounts.
What is the Connecticut tax recapture?
An extra amount that takes back the benefit of the lower brackets, starting at $105,000 of income for single filers and $210,000 for joint filers, with a much steeper step from $200,000 ($400,000 joint). Combined with the 2% phase-out add-back, it brings a single filer's tax close to 6.99% of all income by $545,000.
Does Connecticut have a standard deduction?
No. It has a personal exemption of $15,000 for single filers and $24,000 for joint filers, which phases out as income rises.
Is Social Security taxed in Connecticut?
Not if your federal AGI is below $75,000 (single) or $100,000 (joint). Above that, part of the federally taxable amount is still excluded.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.