State income tax · Colorado
Colorado income tax rates
Colorado's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 4.4%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.4% |
Notes
Colorado taxes all filers at one flat rate of 4.40%, applied in the Department of Revenue's 2026 withholding worksheet. The temporary TABOR-triggered rate cut (used for 2024, at 4.25%) refunds a fiscal-year surplus; Legislative Council Staff's September 2026 forecast reports no TABOR surplus for FY 2025-26, so no cut applies to tax year 2026 (the next one is forecast for 2029).
Sources
We read each source on the date shown and quote the line we relied on.
- DR 1098, 2026 Colorado Withholding Worksheet for Employers (external site)
2c Multiply line 2b by 4.40% (0.044)
- Individual Income Tax Guide (rates for recent tax years) (external site)
The Colorado income tax rate varies by tax year.
- September 2026 Economic and Revenue Forecast, TABOR Outlook (external site)
Because the state did not collect a TABOR surplus in FY 2025-26, expenditures for the current FY 2026-27 will be paid from the General Fund budget
- September 2026 Economic and Revenue Forecast, temporary income tax rate reduction (external site)
The income tax rate will be reduced from 4.40 percent to 4.36 percent in tax year 2029