Connecticut taxes individual income with seven progressive brackets from 2% up to 6.99%. The 2024 budget delivered the state’s first income tax cut in decades, lowering the bottom two rates. This free calculator applies the 2024 brackets to estimate your Connecticut income tax.
How it works
Connecticut income tax uses a graduated bracket structure:
- Start from your Connecticut taxable income (Connecticut AGI; federal AGI is a close approximation for most wage earners).
- Apply the seven brackets — 2.00%, 4.50%, 5.50%, 6.00%, 6.50%, 6.90%, 6.99% — where each rate applies only to income inside its band.
- The result is your base Connecticut tax. High earners also face a benefit recapture and personal exemption phase-out not modeled here.
Because the brackets are graduated, your effective rate is below your marginal rate.
Example
A single filer with $90,000 of taxable income pays 2% on the first $10,000, 4.5% on the next $40,000, and 5.5% on the remaining $40,000 — roughly $4,200 of Connecticut tax, an effective rate near 4.7% even though the marginal rate is 5.5%.
Notes
This estimate covers Connecticut state income tax only — not federal tax, FICA, the personal exemption phase-out, the 3% benefit recapture, or credits like the property tax credit. Because the recapture is excluded, very high incomes are slightly understated. Bracket thresholds are set in statute and updated by the legislature.