Connecticut tax summary for 2026
| Tax on wages | Graduated brackets |
|---|
| Starting point | Federal adjusted gross income |
|---|
| Rates (single) | 2% – 6.99% |
|---|
| Standard deduction | None |
|---|
| Personal exemption | Single $15,000 · Married filing jointly $24,000 · Head of household $19,000 · Married filing separately $12,000 — a deduction from income
Phase-out: Single: reduced by $1,000 for each $1,000 (or part of $1,000) of income over $30,000 ($0 above $44,000). Married filing jointly: reduced by $1,000 for each $1,000 (or part of $1,000) of income over $48,000 ($0 above $71,000). Head of household: reduced by $1,000 for each $1,000 (or part of $1,000) of income over $38,000 ($0 above $56,000). Married filing separately: reduced by $1,000 for each $1,000 (or part of $1,000) of income over $24,000 ($0 above $35,000). |
|---|
| Federal income tax deduction | Not allowed |
|---|
| Income-based tax adjustments | Connecticut 2% phase-out add-back (Table C): adds $25 to $250 to tax, by income band (amounts shown for single filers; the bands differ by filing status).
Connecticut tax recapture (Table D): adds $25 to $3,400 to tax, by income band (amounts shown for single filers; the bands differ by filing status).
Connecticut personal tax credit (Table E): a credit of 1% to 75% of tax, by income band (amounts shown for single filers; the bands differ by filing status). |
|---|
| Employee payroll taxes | Connecticut Paid Leave |
|---|
| Local income taxes | None |
|---|
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Connecticut income tax brackets 2026
Rates apply to Connecticut taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|
| 2% | $0 | $0 | $0 | $0 |
| 4.5% | $10,000 | $20,000 | $16,000 | $10,000 |
| 5.5% | $50,000 | $100,000 | $80,000 | $50,000 |
| 6% | $100,000 | $200,000 | $160,000 | $100,000 |
| 6.5% | $200,000 | $400,000 | $320,000 | $200,000 |
| 6.9% | $250,000 | $500,000 | $400,000 | $250,000 |
| 6.99% | $500,000 | $1,000,000 | $800,000 | $500,000 |
Income-based adjustments to Connecticut tax
After the bracket tax, the calculator adds the add-back amounts, then takes the percentage credit off the result. Each amount is looked up in the official table for your filing status and income (federal AGI).
Connecticut 2% phase-out add-back (Table C) — full table
Single| Income (AGI) | Added to tax |
|---|
| $56,500 or less | $0 |
| over $56,500 | $25 |
| over $61,500 | $50 |
| over $66,500 | $75 |
| over $71,500 | $100 |
| over $76,500 | $125 |
| over $81,500 | $150 |
| over $86,500 | $175 |
| over $91,500 | $200 |
| over $96,500 | $225 |
| over $101,500 | $250 |
Married filing jointly| Income (AGI) | Added to tax |
|---|
| $100,500 or less | $0 |
| over $100,500 | $50 |
| over $105,500 | $100 |
| over $110,500 | $150 |
| over $115,500 | $200 |
| over $120,500 | $250 |
| over $125,500 | $300 |
| over $130,500 | $350 |
| over $135,500 | $400 |
| over $140,500 | $450 |
| over $145,500 | $500 |
Head of household| Income (AGI) | Added to tax |
|---|
| $78,500 or less | $0 |
| over $78,500 | $40 |
| over $82,500 | $80 |
| over $86,500 | $120 |
| over $90,500 | $160 |
| over $94,500 | $200 |
| over $98,500 | $240 |
| over $102,500 | $280 |
| over $106,500 | $320 |
| over $110,500 | $360 |
| over $114,500 | $400 |
Married filing separately| Income (AGI) | Added to tax |
|---|
| $50,250 or less | $0 |
| over $50,250 | $25 |
| over $52,750 | $50 |
| over $55,250 | $75 |
| over $57,750 | $100 |
| over $60,250 | $125 |
| over $62,750 | $150 |
| over $65,250 | $175 |
| over $67,750 | $200 |
| over $70,250 | $225 |
| over $72,750 | $250 |
Connecticut tax recapture (Table D) — full table
Single and Married filing separately| Income (AGI) | Added to tax |
|---|
| $105,000 or less | $0 |
| over $105,000 | $25 |
| over $110,000 | $50 |
| over $115,000 | $75 |
| over $120,000 | $100 |
| over $125,000 | $125 |
| over $130,000 | $150 |
| over $135,000 | $175 |
| over $140,000 | $200 |
| over $145,000 | $225 |
| over $150,000 | $250 |
| over $200,000 | $340 |
| over $205,000 | $430 |
| over $210,000 | $520 |
| over $215,000 | $610 |
| over $220,000 | $700 |
| over $225,000 | $790 |
| over $230,000 | $880 |
| over $235,000 | $970 |
| over $240,000 | $1,060 |
| over $245,000 | $1,150 |
| over $250,000 | $1,240 |
| over $255,000 | $1,330 |
| over $260,000 | $1,420 |
| over $265,000 | $1,510 |
| over $270,000 | $1,600 |
| over $275,000 | $1,690 |
| over $280,000 | $1,780 |
| over $285,000 | $1,870 |
| over $290,000 | $1,960 |
| over $295,000 | $2,050 |
| over $300,000 | $2,140 |
| over $305,000 | $2,230 |
| over $310,000 | $2,320 |
| over $315,000 | $2,410 |
| over $320,000 | $2,500 |
| over $325,000 | $2,590 |
| over $330,000 | $2,680 |
| over $335,000 | $2,770 |
| over $340,000 | $2,860 |
| over $345,000 | $2,950 |
| over $500,000 | $3,000 |
| over $505,000 | $3,050 |
| over $510,000 | $3,100 |
| over $515,000 | $3,150 |
| over $520,000 | $3,200 |
| over $525,000 | $3,250 |
| over $530,000 | $3,300 |
| over $535,000 | $3,350 |
| over $540,000 | $3,400 |
Married filing jointly| Income (AGI) | Added to tax |
|---|
| $210,000 or less | $0 |
| over $210,000 | $50 |
| over $220,000 | $100 |
| over $230,000 | $150 |
| over $240,000 | $200 |
| over $250,000 | $250 |
| over $260,000 | $300 |
| over $270,000 | $350 |
| over $280,000 | $400 |
| over $290,000 | $450 |
| over $300,000 | $500 |
| over $400,000 | $680 |
| over $410,000 | $860 |
| over $420,000 | $1,040 |
| over $430,000 | $1,220 |
| over $440,000 | $1,400 |
| over $450,000 | $1,580 |
| over $460,000 | $1,760 |
| over $470,000 | $1,940 |
| over $480,000 | $2,120 |
| over $490,000 | $2,300 |
| over $500,000 | $2,480 |
| over $510,000 | $2,660 |
| over $520,000 | $2,840 |
| over $530,000 | $3,020 |
| over $540,000 | $3,200 |
| over $550,000 | $3,380 |
| over $560,000 | $3,560 |
| over $570,000 | $3,740 |
| over $580,000 | $3,920 |
| over $590,000 | $4,100 |
| over $600,000 | $4,280 |
| over $610,000 | $4,460 |
| over $620,000 | $4,640 |
| over $630,000 | $4,820 |
| over $640,000 | $5,000 |
| over $650,000 | $5,180 |
| over $660,000 | $5,360 |
| over $670,000 | $5,540 |
| over $680,000 | $5,720 |
| over $690,000 | $5,900 |
| over $1,000,000 | $6,000 |
| over $1,010,000 | $6,100 |
| over $1,020,000 | $6,200 |
| over $1,030,000 | $6,300 |
| over $1,040,000 | $6,400 |
| over $1,050,000 | $6,500 |
| over $1,060,000 | $6,600 |
| over $1,070,000 | $6,700 |
| over $1,080,000 | $6,800 |
Head of household| Income (AGI) | Added to tax |
|---|
| $168,000 or less | $0 |
| over $168,000 | $40 |
| over $176,000 | $80 |
| over $184,000 | $120 |
| over $192,000 | $160 |
| over $200,000 | $200 |
| over $208,000 | $240 |
| over $216,000 | $280 |
| over $224,000 | $320 |
| over $232,000 | $360 |
| over $240,000 | $400 |
| over $320,000 | $540 |
| over $328,000 | $680 |
| over $336,000 | $820 |
| over $344,000 | $960 |
| over $352,000 | $1,100 |
| over $360,000 | $1,240 |
| over $368,000 | $1,380 |
| over $376,000 | $1,520 |
| over $384,000 | $1,660 |
| over $392,000 | $1,800 |
| over $400,000 | $1,940 |
| over $408,000 | $2,080 |
| over $416,000 | $2,220 |
| over $424,000 | $2,360 |
| over $432,000 | $2,500 |
| over $440,000 | $2,640 |
| over $448,000 | $2,780 |
| over $456,000 | $2,920 |
| over $464,000 | $3,060 |
| over $472,000 | $3,200 |
| over $480,000 | $3,340 |
| over $488,000 | $3,480 |
| over $496,000 | $3,620 |
| over $504,000 | $3,760 |
| over $512,000 | $3,900 |
| over $520,000 | $4,040 |
| over $528,000 | $4,180 |
| over $536,000 | $4,320 |
| over $544,000 | $4,460 |
| over $552,000 | $4,600 |
| over $800,000 | $4,680 |
| over $808,000 | $4,760 |
| over $816,000 | $4,840 |
| over $824,000 | $4,920 |
| over $832,000 | $5,000 |
| over $840,000 | $5,080 |
| over $848,000 | $5,160 |
| over $856,000 | $5,240 |
| over $864,000 | $5,320 |
Connecticut personal tax credit (Table E) — full table
Single| Income (AGI) | Credit (share of tax) |
|---|
| over $15,000 | 75% |
| over $18,800 | 70% |
| over $19,300 | 65% |
| over $19,800 | 60% |
| over $20,300 | 55% |
| over $20,800 | 50% |
| over $21,300 | 45% |
| over $21,800 | 40% |
| over $22,300 | 35% |
| over $25,000 | 30% |
| over $25,500 | 25% |
| over $26,000 | 20% |
| over $26,500 | 15% |
| over $31,300 | 14% |
| over $31,800 | 13% |
| over $32,300 | 12% |
| over $32,800 | 11% |
| over $33,300 | 10% |
| over $60,000 | 9% |
| over $60,500 | 8% |
| over $61,000 | 7% |
| over $61,500 | 6% |
| over $62,000 | 5% |
| over $62,500 | 4% |
| over $63,000 | 3% |
| over $63,500 | 2% |
| over $64,000 | 1% |
| over $64,500 | 0% |
Married filing jointly| Income (AGI) | Credit (share of tax) |
|---|
| over $24,000 | 75% |
| over $30,000 | 70% |
| over $30,500 | 65% |
| over $31,000 | 60% |
| over $31,500 | 55% |
| over $32,000 | 50% |
| over $32,500 | 45% |
| over $33,000 | 40% |
| over $33,500 | 35% |
| over $40,000 | 30% |
| over $40,500 | 25% |
| over $41,000 | 20% |
| over $41,500 | 15% |
| over $50,000 | 14% |
| over $50,500 | 13% |
| over $51,000 | 12% |
| over $51,500 | 11% |
| over $52,000 | 10% |
| over $96,000 | 9% |
| over $96,500 | 8% |
| over $97,000 | 7% |
| over $97,500 | 6% |
| over $98,000 | 5% |
| over $98,500 | 4% |
| over $99,000 | 3% |
| over $99,500 | 2% |
| over $100,000 | 1% |
| over $100,500 | 0% |
Head of household| Income (AGI) | Credit (share of tax) |
|---|
| over $19,000 | 75% |
| over $24,000 | 70% |
| over $24,500 | 65% |
| over $25,000 | 60% |
| over $25,500 | 55% |
| over $26,000 | 50% |
| over $26,500 | 45% |
| over $27,000 | 40% |
| over $27,500 | 35% |
| over $34,000 | 30% |
| over $34,500 | 25% |
| over $35,000 | 20% |
| over $35,500 | 15% |
| over $44,000 | 14% |
| over $44,500 | 13% |
| over $45,000 | 12% |
| over $45,500 | 11% |
| over $46,000 | 10% |
| over $74,000 | 9% |
| over $74,500 | 8% |
| over $75,000 | 7% |
| over $75,500 | 6% |
| over $76,000 | 5% |
| over $76,500 | 4% |
| over $77,000 | 3% |
| over $77,500 | 2% |
| over $78,000 | 1% |
| over $78,500 | 0% |
Married filing separately| Income (AGI) | Credit (share of tax) |
|---|
| over $12,000 | 75% |
| over $15,000 | 70% |
| over $15,500 | 65% |
| over $16,000 | 60% |
| over $16,500 | 55% |
| over $17,000 | 50% |
| over $17,500 | 45% |
| over $18,000 | 40% |
| over $18,500 | 35% |
| over $20,000 | 30% |
| over $20,500 | 25% |
| over $21,000 | 20% |
| over $21,500 | 15% |
| over $25,000 | 14% |
| over $25,500 | 13% |
| over $26,000 | 12% |
| over $26,500 | 11% |
| over $27,000 | 10% |
| over $48,000 | 9% |
| over $48,500 | 8% |
| over $49,000 | 7% |
| over $49,500 | 6% |
| over $50,000 | 5% |
| over $50,500 | 4% |
| over $51,000 | 3% |
| over $51,500 | 2% |
| over $52,000 | 1% |
| over $52,500 | 0% |
Connecticut employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|
Connecticut Paid Leave
CT Paid Leave Board maintained contribution rate at 0.5% for 2026. Employee-funded only; employer pays no share. Contributions capped at the Social Security wage base ($184,500 for 2026). | 0.5% | $184,500 | $922.50 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Connecticut income tax | $110.58 | $2,875 |
| Connecticut Paid Leave | $12.50 | $325 |
| Take-home pay | $1,969.52 | $51,208 |
Effective tax rate 21.2%; tax on the next dollar earned 25.7%. Connecticut taxable income is $65,000.
Second example: $120,000, married filing jointly, two children
Take-home $99,280 a year ($3,818.46 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Connecticut income tax $5,300, state payroll taxes $600.
How the Connecticut estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Connecticut has no standard deduction in our data. Subtract personal exemptions, reduced by the income phase-out (dependents = the number of children you enter).
- Apply the brackets.
- Apply the income-based adjustments: Connecticut 2% phase-out add-back (Table C); Connecticut tax recapture (Table D); Connecticut personal tax credit (Table E).
- Add Connecticut Paid Leave on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Connecticut calculator does not model
- Connecticut AGI is taken to equal federal AGI; Connecticut additions and subtractions (for example Social Security, pension and annuity subtractions) are not modeled.
- Property tax credit (up to $300), Connecticut EITC and child tax credit
Data notes
- 2026 rates 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, 6.99% (Table B of the 2026 CT-1040ES). Joint thresholds: $20k/$100k/$200k/$400k/$500k/$1M; head of household: $16k/$80k/$160k/$320k/$400k/$800k; single and MFS: $10k/$50k/$100k/$200k/$250k/$500k.
- Personal exemption (Table A): single $15,000, joint $24,000, HOH $19,000, MFS $12,000, reduced by $1,000 for each $1,000 (or part) of Connecticut AGI above $30,000 / $48,000 / $38,000 / $24,000; zero above $44,000 / $71,000 / $56,000 / $35,000. Modeled.
- Tax = (Table B + Table C 2% phase-out add-back + Table D recapture) × (1 − Table E personal tax credit decimal), as on the CT-1040ES Tax Calculation Schedule. Tables C, D and E are stored row by row from the 2026 CT-1040ES and looked up by Connecticut AGI (taken as federal AGI).
- FIXED (audit): the previous file had the joint and head-of-household bracket schedules swapped, and the personal exemptions scrambled.
- Connecticut has no standard deduction; CT taxable income = CT AGI minus the personal exemption.
Sources
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Massachusetts, New York, Rhode Island
States with a similar tax setup: Minnesota, District of Columbia, Kansas, Virginia, Delaware, Alabama
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.