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Connecticut Income Tax Guide 2026 | Rates, Brackets & Calculator

Daniel · CountryTaxCalc Updated June 2026
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KEY INSIGHT
At $100,000 gross income, a Connecticut single filer pays approximately $3,925 in state income tax — an effective rate of 3.93%. Connecticut's top rate of 6.99% applies to income above $500,000, and the state levies among the highest property taxes in New England at ~1.92% effective rate.
At a glance

Key Facts

Income Tax Rate 2026
7 brackets: 2% to 6.99% (single filers); top rate applies above $500,000
Tax at $100,000 (single)
~$3,925 state income tax — effective rate 3.93%
Personal Exemption
$15,000 (single); $24,000 (MFJ) — phases out rapidly above $30,000 / $48,000
Standard Deduction
None — Connecticut uses personal exemption only
Property Tax
~1.92% effective rate — one of the highest in the US
Social Security
Exempt below $75,000 AGI (single) / $100,000 (MFJ); taxable above those thresholds
Capital Gains
Taxed as ordinary income at bracket rates (no preferential state rate)
Estate Tax
12% on estates above ~$13.61M (matches federal exemption in 2026)
Sales Tax
6.35% (groceries generally exempt; prepared food taxable)
Official Source
Connecticut Department of Revenue Services — portal.ct.gov/drs
Introduction

Connecticut uses a seven-bracket progressive income tax system with rates from 2% to 6.99%. Unlike most states, Connecticut has no standard deduction — instead, a personal exemption of $15,000 for single filers and $24,000 for married filing jointly applies, though it phases out rapidly above $30,000 and $48,000 respectively.

For most middle-income Connecticut residents, the income tax burden is moderate: a $100,000 single filer pays approximately $3,925 in state income tax (effective rate 3.93%). However, Connecticut's total tax burden is among the highest in the nation when property taxes — averaging around 1.92% effective rate — are factored in. Homeowners, high earners, and commuters working in New York City face significant combined tax exposure. This guide covers all the key numbers for 2026, with worked examples at common income levels.

Section 01

Connecticut Income Tax Brackets 2026

Connecticut uses a seven-bracket progressive income tax system. For single filers in 2026: 2% on the first $10,000; 4.5% from $10,000–$50,000; 5.5% from $50,000–$100,000; 6% from $100,000–$200,000; 6.5% from $200,000–$250,000; 6.9% from $250,000–$500,000; and 6.99% on income above $500,000. Married filing jointly filers face the same rates with wider brackets. Connecticut's top rate of 6.99% is among the higher state income tax rates in the US.
Section 02

Connecticut Personal Exemption (No Standard Deduction)

Connecticut does not have a standard deduction — instead, it provides a personal exemption of $15,000 for single filers and $24,000 for married filing jointly. However, this exemption phases out rapidly: it begins reducing at $30,000 for single filers (losing $1 of exemption for every $1 of income above that threshold) and is fully eliminated by $45,000 for single filers. At $100,000 income, a single filer retains only a partial exemption in certain income ranges. For most middle-income earners, the effective deduction benefit is lower than in states with a full standard deduction.
Section 03

Connecticut Property Tax — One of the Nation's Highest

Connecticut's property tax effective rate averages approximately 1.92% — one of the highest in the US. On a $400,000 home, that's roughly $7,680 per year. Hartford County effective rates reach 2.0%+. This is a major component of Connecticut's total tax burden and often surprises residents who focus only on income tax rates. Connecticut does not have a statewide property tax cap like California's Proposition 13 — rates vary significantly by municipality.
Section 04

Social Security and Retirement Income

Connecticut exempts Social Security income from state tax for taxpayers with adjusted gross income below $75,000 (single) or $100,000 (married filing jointly). Above these thresholds, Social Security benefits are included in Connecticut taxable income. Pension income from Connecticut state or local government is fully exempt from Connecticut tax. Private pension and 401k/IRA withdrawals are fully taxable as ordinary income.
Section 05

Connecticut vs New York and Massachusetts

Connecticut's income tax burden at $100,000 (~$3,925) compares favorably to New York ($5,399 state + NYC if applicable) and Massachusetts ($4,780 with surtax considered). However, Connecticut's property tax (~1.92%) significantly exceeds New York state's ~1.72% average and Massachusetts's ~1.17%. The total tax burden including property taxes in Connecticut is among the highest in New England for homeowners. Many Connecticut commuters who work in New York City face the additional complexity of dual-state filing.
Section 06

Connecticut Capital Gains Tax

Connecticut taxes capital gains as ordinary income — there is no preferential capital gains rate at the state level. Long-term capital gains that receive 0%, 15%, or 20% federal tax treatment are subject to Connecticut's full bracket rates (up to 6.99%) at the state level. For high-income taxpayers with large investment gains, this makes Connecticut's overall tax treatment of investment income more expensive than states like Massachusetts (which has a 5% flat rate on capital gains for most assets).
Section 07

Connecticut Estate Tax

Connecticut's estate tax exemption was increased to match the federal exemption in recent years — approximately $13.61 million for 2026, compared to only $2–$5 million in prior years. Estates above this threshold are taxed at a flat 12% rate. For most Connecticut residents, the estate tax is no longer a primary planning concern; however, very high-net-worth families with estates above $13.61 million should plan accordingly.
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FAQ

Frequently Asked Questions

What is Connecticut's income tax rate for 2026?

Connecticut has seven tax brackets for 2026 ranging from 2% to 6.99%. The top rate of 6.99% applies to income above $500,000 for single filers ($1,000,000 for MFJ). At $100,000 income, the effective rate is approximately 3.93% — significantly lower than the top marginal rate because most income falls in the lower brackets.

Does Connecticut have a standard deduction?

No — Connecticut does not have a standard deduction. Instead, Connecticut provides a personal exemption of $15,000 for single filers and $24,000 for married filing jointly. However, this exemption phases out rapidly above $30,000 (single) and $48,000 (MFJ), meaning most moderate-to-high income earners receive little or no deduction from their Connecticut taxable income.

How does Connecticut's property tax compare to other states?

Connecticut has one of the highest property tax effective rates in the US, averaging approximately 1.92%. On a $400,000 home, this means roughly $7,680 per year in property taxes. This is significantly higher than Massachusetts (~1.17%), Rhode Island (~1.40%), and comparable to New York's higher-rate counties. Connecticut's high property taxes are often the largest component of total state and local tax burden for homeowners.

Does Connecticut tax Social Security benefits?

Partially. Social Security is fully exempt from Connecticut income tax if your adjusted gross income is below $75,000 (single) or $100,000 (married filing jointly). Above those thresholds, Social Security benefits are included in Connecticut taxable income at ordinary income rates. Connecticut state and local government pensions are fully exempt from state tax.

What is Connecticut's estate tax exemption for 2026?

Connecticut's estate tax exemption is approximately $13.61 million for 2026 — matching the federal exemption. Estates above this threshold pay Connecticut estate tax at a 12% flat rate. This is a significant improvement from earlier years when Connecticut's exemption was only $2–$5 million, which caught many middle-class estates. Most Connecticut residents are now below the estate tax threshold.

How does living in Connecticut and working in New York affect taxes?

Connecticut residents who commute to New York City for work typically owe New York state tax and NYC city tax on their New York-sourced income. Connecticut provides a credit for taxes paid to other states, so you generally don't pay full tax to both states — but the credit may not fully cover the higher-rate New York/NYC taxes, leaving some net additional burden. Remote workers working from Connecticut for a New York employer may still owe New York tax under New York's 'convenience of the employer' rule.

Are capital gains taxed differently in Connecticut?

No — Connecticut taxes all capital gains as ordinary income using the same seven brackets (2%–6.99%). There is no special rate for long-term capital gains at the Connecticut level. This differs from the federal system, where long-term gains are taxed at preferential 0%, 15%, or 20% rates. High-income Connecticut investors with large capital gains face a combined federal + state rate of up to 26.99% on investment gains.

Is Connecticut a good state for retirees?

Connecticut offers partial benefits for retirees: Social Security is exempt below $75,000 AGI, and state government pensions are fully exempt. However, high property taxes (~1.92%), fully taxable private retirement account withdrawals, and cold winters make Connecticut less attractive for retirees compared to Florida, Tennessee, or South Carolina. Connecticut's cost of living — particularly housing — is among the highest in the US.
Disclaimer:This guide is for educational purposes only and does not constitute tax or financial advice. Connecticut income tax brackets and thresholds are subject to annual legislative changes. Rates shown reflect 2026 tax year data based on official Connecticut Department of Revenue Services information. Consult a qualified tax professional for advice specific to your situation.
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