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Tax Year 2026Updated July 21, 2026

Connecticut Tax Calculator & Rates 2026

Connecticut imposes a seven-bracket graduated income tax ranging from 2.00% to 6.99%. Unlike most states, Connecticut uses a personal exemption system (not a standard deduction) that phases out at higher incomes. Connecticut also applies recapture provisions that effectively raise the rate for high earners beyond the nominal top bracket. Employees contribute 0.50% of wages to Connecticut Paid Leave.

State Income Tax
2.00% – 6.99%
Personal Exemption (Single)
$15,000 (phases out)
Supplemental Rate
6.99%
CT Paid Leave (employee)
0.50% of wages

Connecticut Income Tax Brackets 2026

Connecticut's seven brackets are confirmed from IP 2026(1) (Circular CT, December 12, 2025). Married filing jointly thresholds are exactly 2x the single thresholds; head of household thresholds are 1.6x the single thresholds. Connecticut also applies benefit recapture provisions that add to the tax calculation at higher income levels - these claw back the savings from lower brackets and are not shown in the basic bracket table below.

Taxable Income (Single)Rate
$0 – $10,0002.00%
$10,000 – $50,0004.50%
$50,000 – $100,0005.50%
$100,000 – $200,0006.00%
$200,000 – $250,0006.50%
$250,000 – $500,0006.90%
Over $500,0006.99%

Connecticut Personal Exemption System

Connecticut replaces the standard deduction with a personal exemption that phases out as income rises. The 2026 exemptions are: $15,000 for single filers (phases out above ~$44,000); $24,000 for married filing jointly (phases out above ~$71,000); $19,000 for head of household (phases out above ~$56,000); and $12,000 for married filing separately (phases out above ~$35,000). Higher-income filers receive no exemption benefit.

OBBBA Conformity - Connecticut Conformity Status Pending

Connecticut has its own income tax code and does not automatically adopt all federal changes. IP 2026(1) does not reference the OBBBA tips or overtime deductions. No CT DRS guidance on OBBBA conformity has been published as of mid-2026. Verify from CT DRS when guidance is released.

Connecticut Paid Leave

Connecticut Paid Leave deducts 0.50% of all wages from employee paychecks with no wage cap. This is fully employee-funded - employers pay nothing. The rate is confirmed at 0.5% for 2026 by the CT Paid Leave Board of Directors. The program provides up to 12 weeks of paid family and medical leave for qualifying events.

Connecticut Tax Calculators

Connecticut Paycheck CalculatorConnecticut Tips TaxConnecticut Overtime Tax

Frequently Asked Questions

What are Connecticut's income tax rates for 2026?
Connecticut uses a seven-bracket graduated income tax ranging from 2.00% to 6.99%. For single filers, the brackets are: 2.00% ($0–$10,000), 4.50% ($10,001–$50,000), 5.50% ($50,001–$100,000), 6.00% ($100,001–$200,000), 6.50% ($200,001–$250,000), 6.90% ($250,001–$500,000), and 6.99% over $500,000. Confirmed from CT DRS IP 2026(1) (Circular CT, issued December 12, 2025).
Does Connecticut have a standard deduction or personal exemption?
Connecticut does not have a standard deduction. Instead, CT uses a personal exemption system that phases out as income rises. The 2026 personal exemptions are: $15,000 for single filers, $24,000 for married filing jointly, $19,000 for head of household, and $12,000 for married filing separately. These phase out completely above approximately $44,000 (single), $71,000 (MFJ), $56,000 (HoH), and $35,000 (MFS).
What is Connecticut's recapture provision and how does it affect higher earners?
Connecticut applies benefit recapture provisions (Tables C and D in Circular CT IP 2026(1)) that effectively claw back the tax savings from lower brackets for high earners. These provisions add flat amounts to the withholding calculation at higher income levels, pushing the effective tax rate closer to the top rate of 6.99% for very high-income taxpayers. This means Connecticut's tax is more progressive in practice than the nominal bracket structure suggests.
Does Connecticut conform to the OBBBA tips and overtime deductions?
Connecticut's OBBBA conformity is not yet confirmed. Connecticut has its own income tax code (Conn. Gen. Stat. § 12-700 et seq.) and does not automatically conform to all federal tax changes. IP 2026(1) does not mention OBBBA tips or overtime deduction conformity. No CT DRS special notice on OBBBA conformity has been issued as of mid-2026. Verify from CT DRS guidance when published.
What is Connecticut Paid Leave and how does it affect my paycheck?
Connecticut Paid Leave deducts 0.50% of all wages from employee paychecks. This is 100% employee-funded - there is no employer share. There is no wage cap. The 0.5% rate is confirmed by the CT Paid Leave Board of Directors for 2026. The program provides up to 12 weeks of paid family and medical leave.
Does Connecticut have local income taxes or sales taxes?
Connecticut has no local income taxes and no local sales taxes. Connecticut's state sales tax rate applies statewide with no local variations. (A higher luxury rate applies to vehicles, jewelry, and clothing above certain thresholds.) Property taxes are assessed at the municipal level and vary significantly by town - Connecticut has among the highest municipal property taxes in the nation.