The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from Table B: 2% to 6.99% (single and separate from $10,000 to $500,000; joint and head of household on wider bands)
- Personal exemption $15,000 single, $24,000 joint, $19,000 head of household, $12,000 separate, less $1,000 for each $1,000 of Connecticut AGI above $30,000, $48,000, $38,000 and $24,000
- Add-backs keyed to Connecticut AGI: Table C phases out the 2% rate, Table D recaptures the benefit of the lower brackets
- Personal tax credit = Table E percentage (75% down to 0%) x tax after add-backs
- Connecticut income tax = tax from the rate schedule + surtax - credits
How it works
Tax year: 2025. These are the latest full return figures Connecticut has published.
Connecticut taxes income at 2% to 6.99%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Connecticut has seven rates from 2 to 6.99 percent and no standard deduction. The rates, the personal exemption and Tables A to E are set in Connecticut General Statutes chapter 229 and are not indexed for inflation. The figures are the 2025 Form CT-1040 TCS tables, the latest the Department of Revenue Services has published.
The exemption falls by $1,000 for each $1,000 of Connecticut AGI over the start point and is gone above $44,000 single, $71,000 joint, $56,000 head of household and $35,000 separate. Higher incomes pay two add-backs: the 2 percent phase-out (up to $250 single, $500 joint) and the tax recapture (up to $3,400 single, $6,800 joint, $5,320 head of household). A personal tax credit of 75 percent down to 1 percent of the tax applies at lower incomes and ends above $64,500 single, $100,500 joint, $78,500 head of household and $52,500 separate. The tool applies all four tables to the income you enter as Connecticut AGI.
Local taxes: Connecticut cities and towns do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Connecticut income tax rate for 2025?
Connecticut taxes income at 2% to 6.99% for 2025. Tax from Table B: 2% to 6.99% (single and separate from $10,000 to $500,000; joint and head of household on wider bands).
Does Connecticut have a standard deduction?
No. Connecticut has no standard deduction of its own.
Are there local income taxes in Connecticut?
Connecticut cities and towns do not levy a local income tax.
Sources
- Connecticut General Statutes chapter 229 (sections 12-700, 12-702, 12-703)
- Connecticut DRS, 2025 Form CT-1040 TCS, Tax Calculation Schedule (Tables A to E)
- Connecticut DRS, 2025 Form CT-1040 instructions
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.