Income Tax for Connecticut (2026)
Connecticut (CT) Key Facts
Top Marginal Rate
6.99%
Tax Structure
Progressive
Filing Deadline
April 15
Has State Income Tax
Yes
Number of Brackets
7
How This Calculator Works in Connecticut
This calculator applies Connecticut's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.
Connecticut Overview
Connecticut levies a progressive income tax with a top rate of 6.99% across 7 brackets, but a recapture surcharge on high earners can push effective rates above 9%. Adopted in 1991 as the last New England state to implement an income tax, Connecticut's system was intended to reduce property tax reliance — though the state still has among the highest property taxes nationally. Social Security benefits are fully exempt from state tax.
How Connecticut Compares
Connecticut's top income tax rate of 6.99% compares to New York at 10.9% and Massachusetts at 5%. The rate differences can meaningfully impact take-home pay for workers near state borders.
| State | Top Rate | Notes |
|---|---|---|
| New York | 10.9% | New York has an income tax rate of 10.9%. |
| Massachusetts | 5% | Massachusetts has an income tax rate of 5%. |
| Rhode Island | 5.99% | Rhode Island has an income tax rate of 5.99%. |
Connecticut's income tax rate of 6.99% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Connecticut Residents
- 1Connecticut's top income tax rate is 6.99%, but a 3% recapture/surcharge on adjusted gross income above $500,000 can push the effective rate higher for wealthy filers.
- 2Connecticut was the last state in New England to adopt an income tax, implementing it in 1991 to replace heavy reliance on property taxes.
- 3The state offers a property tax credit of up to $300 on your state return, partially offsetting Connecticut's high local property taxes.
- 4Connecticut fully exempts Social Security benefits from state income tax, and military retirement pay became fully exempt starting in 2024.
- 5The state has a 'tax benefit recapture' provision that gradually phases out the benefit of lower brackets for high earners, creating effective marginal rates above the stated 6.99%.