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Connecticut State Tax Guide (2026)

7-bracket graduated system. Has a high-income "tax benefit recapture" (top rate effectively applies to all income above threshold). Convenience-of-employer rule applies only to residents of other COE states. HoH/MFS/QS approximated — verify against CT DOR.

Income tax structuregraduated
Top marginal rate7.0%
Flat rate—
Local income taxNone
Reciprocity agreementsNone listed
Convenience-of-employer ruleYes
Community property stateNo
State estate / inheritance taxNo
QSBS conformityunknown

Quick answer (Connecticut, 2026)

Connecticut uses a graduated individual income tax and a top rate of 7.0%. There is no local (city/county) income tax on top of the state rate. No state estate or inheritance tax applies. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).

Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.

This guide summarizes structural facts for planning. It is not a substitute for the official Connecticut tax code or a licensed preparer.

Estimate your Connecticut state income tax

Pre-filled for Connecticut (CT). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.

Structure
graduated
Top rate
7.0%
State tax
$3,650
Eff. rate (state+local)
4.6%

7-bracket graduated system. Has a high-income "tax benefit recapture" (top rate effectively applies to all income above threshold). Convenience-of-employer rule applies only to residents of other COE states. HoH/MFS/QS approximated — verify against CT DOR.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources

Frequently asked questions

Does Connecticut have a state income tax in 2026?
Yes. connecticut uses a graduated individual income tax and a top rate of 7.0%.
What is the top income tax rate in Connecticut for 2026?
The top marginal individual income tax rate in Connecticut for 2026 is 7.0%.
Does Connecticut have local income taxes?
No. Connecticut has no local income tax on top of the state rate.
Does Connecticut have an estate or inheritance tax?
No. Connecticut does not levy a state estate or inheritance tax; the federal estate tax may still apply above the $15M exemption.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources
By: FiscTalk Editorial TeamSourced & checked: In-house, against primary sourcesPublished: 2026-08-09Last reviewed: 2026-08-09

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