State income tax · Connecticut
Connecticut income tax rates
Connecticut'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
- Graduated brackets
- Top rate
- 6.99%
- Lowest rate
- 2%
- Brackets (single)
- 7
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2% |
| $10,000 | 4.5% |
| $50,000 | 5.5% |
| $100,000 | 6% |
| $200,000 | 6.5% |
| $250,000 | 6.9% |
| $500,000 | 6.99% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2% |
| $20,000 | 4.5% |
| $100,000 | 5.5% |
| $200,000 | 6% |
| $400,000 | 6.5% |
| $500,000 | 6.9% |
| $1,000,000 | 6.99% |
Notes
The schedule in Conn. Gen. Stat. 12-700(a)(10) applies to tax years starting on or after January 1, 2024, with no end year; the DRS 2026 employer guide uses the same brackets. Higher earners lose the 2% bracket and pay added 'recapture' amounts, so their effective rate approaches the top rate on all income.
Sources
We read each source on the date shown and quote the line we relied on.
- Conn. Gen. Stat. 12-700 (Imposition of tax on income. Rates.) (external site)
For taxable years commencing on or after January 1, 2024, in accordance with the following schedule
- 2026 Supplement, Chapter 229 (Income Tax) (external site)
This 2026 Supplement is intended to be used in conjunction with the General Statutes of Connecticut, revised to January 1, 2025.
- IP 2026(1), Connecticut Employer's Tax Guide, Circular CT (external site)
More than $500,000...............................................................................$31,250 plus 6.99% of the excess over $500,000